THE BEER TAX.

Globe, Volume XX, Issue 1412, 24 August 1878, Page 3

THE BEER TAX.

[By Teleorafh.] [fBOM THE COEBKBFONDENT OF TUB FBFSS.] A clause has been added to the Beer Duty Bill, providing that where brewers have entered into contracts prior to the 7th of August, they may add the amount of the duty to the contract price, and may sue for the same, if necessary. Brewers are, within one month after the passing of the Act, and in the second week of January in each succeeding year, to enter into bonds for the payment of the amount of tax they shall be liable to pay during any one month, and books are to be kept, showing daily the quantity of beer produced, sold, and removed, together with an account of all materials purchased by them for beer producing purposes. An account is to be rendered to the collector on or before the tenth day of each month—a true statement in writing, in duplicate, taken from the said books required to be kept as aforesaid —showing the estimated quantity, in barrels, of such beer brewed, and the actual quantity sold or removed for consumption or sale during the preceding month, and showing also what materials for the purpose of producing beer have been purchased by him, or on his behalf, for the preceding month. Any evasion of this provision, or any attempt at fraud, is punishable with a fine of not less than £IOO, nor more than £2OO, and imprisonment for any term not exceeding a year. Every brewer who refuses or neglects to affix and cancel the stamps required by law in the manner aforesaid, or who affixes a false or fraudulent stamp thereto, or knowingly permits the same to be done, shall upon conviction piy a penalty of £2O for each cask or package on which such omission or fraud occurs, and be liable to be imprisoned for any period not exceeding one year. Whenever any retail dealer or other person knowingly and wilfully withdraws or aids in the withdrawal of any beer from any hogshead, barrel, cask or other vessel, containing the same, without destroying or defacing the stamps affixed thereon, or withdraws or aids in the withdrawal of any beer from any hogshead, barrel, cask, or other vessel upon which the proper stamp has not been affixed, or on which a false or fraudulent stamp is affixed, he shall be liable to a penalty not exceeding £SO, and be liable to be imprisoned.