I move:—
(1) That on and after the 28th day of April 1960, the excise duty under any of the enactments mentioned in paragraph (2) of this Resolution on a licence to be taken out by a dealer in or seller of tobacco or snuff shall cease to be chargeable.
(2) That the enactments referred to in paragraph (1) of this Resolution are:
(a) section 2 of the Excise Licences Act, 1825, as amended by section 1 of the Excise Act, 1840.
(b) section 5 of the Revenue (No. 1) Act, 1864,
(c) section 12 of the Revenue Act, 1884,
(d) section 6 of the Finance Act, 1897,
(e) section 9 of the Finance Act, 1943 (No. 16 of 1943).
(3) That—
(a) on and after the 28th day of April, 1960, a licence shall not be required for the sale of tobacco or snuff,
(b) where on that day a licence is in force for the sale of tobacco or snuff, no repayment of the duty paid on the licence shall, on account of the provision contained in the foregoing subparagraph, be made in respect of the unexpired portion of the period for which the licence was granted.
(4) That on and after the 28th day of April, 1960, it shall not be necessary for a licence to be taken out under the Hawkers Act, 1888, by any person merely because he deals in tobacco in the manner described in paragraph (c) of subsection (1) of section 12 of the Finance Act, 1930 (No. 20 of 1930).
(5) That section 13 of the Tobacco Act, 1842, and the words "or tobacco" in paragraph (a) of section 24 of the Finance Act, 1931 (No. 31 of 1931), shall be repealed with effect as on and from the 28th day of April, 1960.
(6) 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).
