+-------------------------------+--------------------+------------------------------+ | Licence. | Old Duty. | New Duty 1909-1910. | +-------------------------------+--------------------+------------------------------+ |_Manufacturers' Licences_-- | | | | Distiller (spirits) | £10, 10s. | £10 for first 50,000 | | | | gallons, £10 for every | | | | additional 25,000 gallons. | | Rectifier (spirits) | £10, 10s. | £15, 15s. | | Brewer | £1 | £1 for first 100 barrels, | | | | 12s. for every additional | | | | 50 barrels. | | Sweets (British wines) | £1 | £5, 5s. | | | | | |_Wholesale Dealers' Licences_--| | | | Spirits | £10, 10s. | £15, 15s. | | Beer | £3, 6s. 1d. | £10, 10s. | | Wine | £10, 10s. | No change. | | Sweets | £5, 5s. | No change. | | | | | |_Retail Licences On_-- | | | | Full or Publican's | £4, 10s. to £60 | Half the annual value of | | (spirits, beer, wine and | according to | premises, with a fixed | | cider) | annual value | minimum ranging from £5 in | | | of premises. | places with less than | | | | 2000 inhabitants to £35 in | | | | towns having over 100,000 | | | | inhabitants. | | Beer-house | £3, 10s. | One-third of annual value | | | | of premises, with a | | | | minimum as above ranging | | | | from £3, 10s. to £23, 10s. | | Wine (confectioners') | £3, 10s. | From £4, 10s. to £12 | | | | according to annual value. | | Cider | £1, 5s. | From £2, 5s. to £6. |