Financial Resolution No. 1. - Financial Resolution No. 19—Excise.
(1) That where the poor law valuation of the premises in respect of which a licence under Section 2 of the Excise Licences Act, 1825, is taken out or held by a dealer in or seller of tobacco and snuff equals or exceeds ten pounds, there shall be charged, levied, and paid, as on and from the 6th day of July, 1932, and in addition to the excess duty now payable on such licence, an excise duty of an amount equal to one per cent. of the poor law valuation of such premises.
(2) 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).