CUSTOMS RESOLUTIONS. - RESOLUTION No. 11.—EXCISE.
(1) That an excise duty of five shillings shall be payable on every dog aged one month or upwards in respect of every financial year or part of a financial year during which such dog is kept in Saorstát Eireann.
(2) That the excise duty aforesaid shall be payable by the person keeping the dog and shall be so paid and shall be collected by means of a licence to be taken out annually for the purpose.