THE BEER DUTY BILL.

New Zealand Times, Volume XXXIII, Issue 5449, 13 September 1878, Page 3

THE BEER DUTY BILL.

A Bill to impose an excise duty on beer has, as our readers are aware, been introduced by the Hon. Mr. Ballance. The Bill provides for the administration of its clauses by the Customs Department, For the purpose of levying and collecting the duties imposed, the Commissioner may appoint convenient districts, the outer boundaries of which shall embrace one or more county or counties, and shall include within the same all boroughs adjacent, and may from time to time make regulations which are to bo gazetted. Brewers must send in their names and addresses to the Commissioner, and must obtain a license to carry on their trade, aud if they neglect this condition they are liable to a fine of from £lO to £IOO. These licenses are to be renewable not later than the sth day of January in every year. Every license taken out under this Act is to be deemed a license under the Distillation Act. -Brewers must within a mouth of the date of the passing of the Act, and also on the first week of January yearly, enter into bonds for the payment of the tax to which they shall be liable during any one month. Books must be kept showing the quantity of b’er daily produced and disposed of, aud accounts must be rendered to the Collector of Customs on or before the 10th of each mouth, and it must be shown what materials have been purchased by the brewer during the mouth preceding for the production of beer. A penalty from £IXO to £2OO is provided for cases of neglect or refusal to furnish the required information in the manner prescribed. Brewers neglecting to keep books, refusing to furnish accounts and duplicates, as required, or to permit the proper officer to examine them, are liable to a "penalty of £SO. It is enacted that, upon and after the 7th day of August, 1878, there shall be paid on all beer brewed or manufactured and sold or removed for consumption or sale within the colony, by whatever name such liquors may be called, a duty of one penny and one halfpenny per gallon, which duty shall be paid by the brewer owning or occupying the brewery in which such beer is made. All such beer shall be sold, or removed for consumption or sale, only in hogsheads or barrels, or in casks, vessels, or packages of such smaller sizes as may be approved by the Commissioner. Any beer as aforesaid contained iu. casks other than hogsheads or barrels, or casks or vessels of sizes other than those approved by the Commissioner, shall be forfeited, and may be seized by any officer of police, or other proper officer acting under this Act. The Stamp Fee Act, 1875, is to extend to the duties to be paid under the Act. Duty stamps are to bo prepared, aud collectors are to keep an account of stamps sold. The breWct is to affix a stamp upon spigot or taphole-of- cashl, and a penalty of £2O is provided for refusal or neglect to comply with this provision. 1 Whenever any brewer, carrier, or other person sells, removes, receives, or purchases, or iu any way aids in the sale, removal, receipt, or purchase, of any beer contained in any hogshead, barrel, cask, or other vessel, from any brewery, upon which the proper stamp or permit, iu case of removal, required by law, has not been affixed, or on which a false os fraudulent stamp or permit, in case of removal, is affixed, with knowledge that it is such, or on which a stamp or permit, in case of removal, once cancelled is again used, he shall be liable to a penalty not exceeding fifty pounds, 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,stamp 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 he liable to a penalty not exceeding fifty pounds, and be liable to be.imprisoned for any period not exceeding one year. Any brewer may, upon obtaining a permit, remove or cause to be removed from his brewery to a depot, warehouse, or other place occupied by him, and used exclusively for storage or sale of beer in bulk, any quantity of beer of his own manufacture not less than fifty barrels at a time, without affixing the proper stamps on the vessels containing such beer at the brewery. Every such permit shall be granted, upon application, by the* collector of the district in which - the beer is brewed, and under such regulations as may bo prescribed. Beer removed without notice being given to the collector is to be seized and forfeited. Forging stamp orders is made a folony, subjecting the offender to penal servitude for a period not exceeding seven years, or imprisonment, with or without hard labor, for a term not exceeding four years. On certain conditions beer which is damaged may be sold without stamps being affixed to the vessel containing it. Persons improperly defacing stamps are liable to a penalty of £lO, and persons drawing beer from vessels to which no stamp is affixed are liable to a penalty of £IOO. In any proceeding under the Act for breaches of its ‘provisions, the burden of proof is thrown, pvima facie , upon the defendant. If any person shall havebeeu compelled to pay k duty on any beer which he has contracted to sell prior to the 7th August, 1878, he shall be entitled to add that amount to the contract price, and may sue for and recover the same. But this provision is not to bo in force for longerthan nine monthsfrom the above date. The Governor may mitigate or remit any penalty, forfeiture, or punishment incurred or awarded under this Act, upon such terms and conditions as he may think fit, and may direct the restoration of any utensils, machinery, articles, goods, or chattels seized under the provisions of this Act.