| Sweets | £1, 5s. | From £2, 5s. to £6. | | | | | |_Retail Licences Off_-- | | | | Spirits | £3, 3s. /| | | Spirits (grocers', Scotland) | £4, 4s. to | | From £10 to £50 according to | | | £13, 13s. 6d. < | annual value. | | Spirits (grocers', Ireland) | £9, 18s. 5d. to | | | | | £14, 6s. 7d. \| | | Beer (England) | £1, 5s. | £1, 10s. to £10. | | Beer (grocers', Scotland) |£2, 10s. and £4, 4s.| £1, 10s. to £10. | | Wine (grocers') | £2, 10s. 0d. | £2, 10s. to £10. | +-------------------------------+--------------------+------------------------------+ _Excise Licences and Taxation._--The excise licences may be divided into four classes, (1) manufacturers', (2) wholesale dealers', (3) retail dealers' for "on" consumption, (4) retail dealers' for "off" consumption. Only the two last classes come under the jurisdiction of the justices, as explained above. The total number of different excise licences is between 30 and 40, but several of them are subvarieties and unimportant or are peculiar to Scotland or Ireland. The duties charged on them were greatly changed and increased by the Finance Act of 1909-1910, and it seems desirable to state the changes thus introduced. The table on the previous page gives the principal kinds of licence with the old and the new duties. There are in addition "occasional" licences valid for one or more days, which come under the jurisdiction of the justices; the duty is 2s. 6d. a day for the full licence (raised to 10s.) and 1s. for beer or wine only (raised to 5s.).