I move:—
(1) That there shall be charged, levied, and paid on the occasions hereinafter mentioned, on and by every person who takes out or renews on or after the 9th day of May, 1940, pursuant to Section 44 of the Fisheries Act, 1939 (No. 17 of 1939), a licence for the export of salmon and trout for sale, an excise duty of £1 in respect of every licence so taken out or renewed.
(2) That the duty imposed by this Resolution in respect of any licence shall be charged, levied, and paid at the time of taking out such licence and also on every renewal of such licence.
(3) That the duty imposed by this Resolution in respect of any licence shall be paid and collected by means of stamps denoting the amount of such duty impressed on such licence and the Stamp Duties Management Act, 1891, shall apply to such duty and stamps.
(4) That it shall not be lawful to issue a licence in respect of which the duty imposed by this Resolution is payable unless or until such licence has been duly stamped under this Resolution in respect of such duty, and every person who issues a licence in contravention of this Resolution shall be guilty of an offence under this Resolution and shall be liable on summary conviction therof to an excise penalty of £5.
(5) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).
This Resolution is introduced for the purpose of making a register. There is no register at present. The duty is only nominal.
