THE BEER DUTY ACT.

Globe, Volume XXII, Issue 2030, 26 August 1880, Page 3

THE BEER DUTY ACT.

The Wellington correspondent of the Dunedin “ Morning Herald ” supplies that journal with the following summary of the Beer Diny Act : A Bill intituled “ An Act to impose an Excise Duty on Beer.” Whereas it is expedient for the purpose of making good deficiencies in the public revenue to impose an excise duty on beer, be it therefore enacted by the General Assembly of New Zealand in Parliament assembled, and by the authority of the same, as follows : The short title of this Bill is, “ The Beer Duty Act, 1880,” and it shall be deemed to have been in operation upon the 9th day of June, 1880. Administration of Act. —The Customs Department as regulated by the Customs Regulation Act, 1858, shall be charged with the administration of this Act, and the Commissioner shall have and may exercise the like powers and authorities in relation to the collection and management of the duties imposed by this Act as he now has, and may exercise in relation to the revenue of customs under the Customs Regulation Act, 1858, and other Acts in force for the collection and management of that revenue in so far as the same are applicable to the several matters and things in this Act provided for the purpose of levying and collecting the duties imposed by this Act. The Commissioner may appoint convenient districts, and he may from time to time alter as he thinks fit the boundaries of such districts, and may appoint collectors for such districts, and a place or places in each district at which the duties leviable under this Act shall be paid, received and collected. Tbe Commissioner may, from time to time, make, alter, and revoke regulations for all or any of the purposes for which it is hereinafter provided 1 that regulation may be made, or which may

be necessary for the effectual administration of this Act, and any such regulations may prescribe penalties for their breach not exceeding £SO. The regulations shall be gazetted, and shall take effect upon a date to be named therein, and thereupon shall have tho force of law, as if the same had been inserted in this Act.

Notices by, and Licences to. Brewers. — Every brewer at present carrying on, or who shall hereafter desire to carry on the trade or business of a brewer, shall, before commencing or continuing such trade or business, send to the collector of the district in which his brewery is situated, or is proposed to be established, a notice in writing in the form or to the effect set forth in the first schedule hereto containing the particulars required by the said schedule. No person shall commence, carry on, or continue the business of a brewer until he has complied with the provisions of the last preceding aootion, and obtained from the collector a license, for which an annual license foe of £lO shall be paid to tho collector. It shall not be necessary for any person who has taken out a license under this Act to take out a wholesale license under any Act or ordinance in force. If any person shall knowingly commit or suffer a breach of this or the last preceding section, he shall be liable to a penalty of not less than £lO, nor more than £2OO. Licenses shall bo renewable not later thanj'the 5 th day of January in each year, and where a license is issued in any jeer later than tho sth day of January, the fee to be paid for that year shall bo such propor' ionato sum as may be prescribed by the regulations. Only one license shall be necessary whore any brewery is carried on by two or more persons in partnership. When any license is issued to any brewer under the Act, it shall not be necessary for such brewer to bo registered or take out a brewer’s license under or for the purpose of the Distillation Act, 1868, and every license issued under this Act shall bo deemed to be a license issued under the last mentioned Act, and the holder of such license shall bo deemed to be registered thereunder. But the provisions of the Distillation Act, 1868, and every license issued under this Act, shall be deemed to be a license issued under the last-mentioned Act, and the holder of such license shall bo deemed to be registered thereunder. But tho previsions of “ The Distillation Act, 1868,” shall not be prejudiced or affected otherwise than heroin expressly provided. Every brewer within one month after the passing of this Act, and in tho first week of the month of January in each succeeding year, shall execute a bond to Her Majesty, her heirs and successors, with two sufficient sureties, to be approved by the collector of tho district, in a sum equal to three times tho amount of the tax such brewers will be liable to pay during any one month, and conditioned—(l.) That he shall pay or cause to be paid as herein prescribed, the duty required by law on all beer made by him or for him before the same is sold or removed for consumption or sale, except us hereinafter provided ; (3) and that ho shall in all respects faithfully comply without fraud or evasion, with the requirements of this Act and any other law relating to the manufacture and sale of beer.

Duty imposed upon and after the 9th day of June, 1880.—There shall bo paid on all beer brewed or manufactured and sold, or removed for consumption or sale within the colony, a duty of sixpence per gallon, which duty shall be paid by tho brewer by whom such beer is made by means of stamps in tho manner and at the time hereinafter specified.

To be Collected by Stamps.—Tho Commissioner shall cause suitable stamps to be prepared denoting the amount of duty required to be paid on the casks of beer liable to duty under this Act, and every collector shall keep on hand a supply of stamps equal in amount to two months’ sale thereof if there bo any brewery in his district, and such stamps shall be sold by such collector only to the brewers carrying on business in his district. Until tho Commissioner is enabled to prepare tho necessary stamps the duty hereby made payable shall bo collected in cash. Every such cash payment shall be made at such time and manner as may be or have been prescribed by regulations, and if so made shall bo deemed a compliance with this Act, and no person shall be liable to any penalty under this Act for omission to use stamps un'il fourteen days after a notification cigned by the Commissioner shall have been gazetted, stating that such stamps are prepared and available for use. Every brewer shall obtain from tho collector of tho district in which his brewery is situated the proper stamps, and shall do tho following things:—l, Affix upon the plug or stopper of the tap hole in the head of every cask when sold or removed from euch brewery a stamp denoting the amount of the duty payable upon such beer in such a way that the said stamp will be destroyed upon the withdrawal of the liquor from such cask, or upon tho introduction of a faucet or other instrument for that purpose. Absence of Stamps.—Notice that duty has not been paid. Beer upon which duty is not paid liable to forfeiture. Every brewer, who refuses or neglects to affix and cancel any stamp in the manner required by this Act, or who affixes a false or fraudulent stamp thereto, or knowingly permits the same to be done, shall be liable to a penalty of £2O for each cask or package on which such omission or fraud occurs. Penalty for removing, receiving, or purchasing beer in cask on which a stamp is not fixed, not exceeding £SO ; penalty for withdrawing beer without destroying stamp, a penalty not exceeding £SO; penalty for improperly defacing stamp, not exceeding £lO for each cask from which the stamp or permit is so removed or defaced, and to render compensation to the owner of such beer for all damages sustained by him by reason of such removal or defacement. Every person who withdraws any beer from any cask upon which the proper stamp has not been affixed for the purpose of bottling the same, or who carries on or attempts to carry on tho business of bottling beer in any brewery, shall bo liable to a penalty not exceeding £IOO, and all chattels and utensils used in such bottling or business shall be liable to forfeiture. Penalty for removing stamps from casks and for offering such stamps for sale not exceeding £2O. Brewers to keep a book in which daily business is entered. Account of materials purchased to be entered in separate book. Books to be open at all times to inspection of collector, entries to be verified by declare, lion. Form of declaration. Variation in form where entries are not made by brewer. Account to be rendered to collector of quantity browed. Statement showing what brewing materials purchased. Declaration to be added. Penalty for evasion of duty. Provision for disposal of damaged beer. Casks to be branded with name of brewer. Penalty for not branding cask. Penalty for removing or defacing marks. Stamps to be fixed before removal. Sales of unfermented worts from one brewer to another not liable to duty till beer in which same is used is sold. Power of entry on breweries, hotels, and warehouses where beer is kept or sold. Power to collector to enter breweries, take account of materials, and guago casks. Penalty for not keeping books, not exceeding £SO. Beer to be sold in certain sized casks. Beer in casks of sizes not approved shall bo forfeited. Beer may bo removed on receiving permit. Collector to grant permit. Casks to be stamped when leaving depot. Collector to furnish stamps. Commissioner to prepare permits. How permit is to be affixed and destroyed. Brewers may remove beer under bond to be stored or exported. Baer removed without notice to be forfeited. Penalty on person causing obstruction, a penalty not exceeding £IOO and to be imprisoned for any period not exceeding six months. Every declaration required to be made by or under this Act may be taken before a collector or a justice of the peace, end every person knowingly and wilfully making a false declaration shall be deemed to bo guilty of perjury, and on conviction shall be liable to penal servitude for any period not exceeding throe years. Customs Regulation Act, 1858, incorporated. Disposal of forfeiture. Power to Q-ovornor to mitigate penalties and restore property. In all proceedings under this Act for any offence or breach thereof, tho person against whom such proceedings are taken shall bo deemed to have committed tho offence, or to have done the act charged, or alleged, or incurred the liability sought to be imposed, as the case may be, unless he shall prove to the contrary, and such proof shall not bo upon the collector or proper officer who shall have taken any such proceedings. Of appointment of officers. Duty paid on beer contracted to be sold before 9th June, 1880, may bo recovered by any seller.