I move:
(1) That, notwithstanding anything contained in sub-section (1) of Section 3 of the Hawkers Act, 1930, (No. 20 of 1930), the duty of excise to be paid on an excise licence issued under Section 3 of the Hawkers Act, 1888, in respect of any period commencing after the 31st day of March, 1939, shall be charged, levied and paid at whichever of the following amounts is applicable, that is to say:
(a) on any such licence issued to a person who is a hawker by virtue of paragraph (a) or paragraph (b) of the said Section 12 of the Finance Act, 1930, and travels with a horse or other beast bearing or drawing burden—four pounds; and
(b) on every other such licence— twenty pounds.
(2) That where a person commits an offence under sub-section (1) of Section 6 of the Hawkers Act, 1888, and the act constituting the offence is of such character that the proper licence within the meaning of that sub-section is a licence in respect of which the excise duty is four pounds, such person shall be liable on summary conviction of such offence to an excise penalty of twenty pounds.
(3) That where a person commits an offence under sub-section (1) of Section 6 of the Hawkers Act, 1888, and the act constituting the offence is of such character that the proper licence within the meaning of that sub-section is a licence in respect of which the excise duty is twenty pounds, such person shall be liable on summary conviction of such offence to an excise penalty of one hundred pounds.
This Resolution will have the effect of doubling the rate of excise duty on licences taken out by hawkers on or after the 1st April, 1939. It is introduced following on a recommendation of the Department of Industry and Commerce arising out of the report of the Commission on Registration of Shops. The present rates of excise duty on a hawker's licence are: In the case of a hawker travelling with a horse or other beast bearing or drawing burden, £2; travelling with a mechanically propelled vehicle, £10; travelling by means of locomotion to any place in which the hawker does not usually reside or carry on business and there selling or bartering or exposing for sale or barter any goods, wares, or merchandise, either in or from any vehicle, or in or at any house, shop, stall, booth, or other place, £10. The new rates will be £4 and £20, respectively, as from the 1st April, 1939.
