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Intoxicating liquor

the corresponding Excise Licence duties, and a deduction can be made in respect of them in Income Tax Returns, Smith v. Lion Brewery Co., 1911 AC 150; Usher's Brewery v. Bruce, 1915 AC 433. 7. New Licences.--The … of a county, and in every borough having a separate commission of the peace, in the first fourteen days of February (s. 10). The Licensing Act, 1921, s. 11, provides that any liquor found on analysis at