THE BEER DUTY BILL.

Clutha Leader, Volume VII, Issue 359, 27 August 1880, Page 3

THE BEER DUTY BILL.

• * „ -. . ! "The short title of this_ Bill, is, ."The Beer Duty ;Acv.l 880,?" ;and it shall|be deemed to have been in operation upbri the ath.jday ( of June, 1880.... *„; . , „■-. \ The Customs Department 1 is charged .vvithttlie;'aj3tmnistt:ationvof-the : "Act,'i;and is armed with*, full^ powers for ; pose: The r: Act } provides J tHaY j; c : ve I ry: brewer &% r prej3ent r carryingv on,ror, who shall, hereafter ( to carry on the' c trade l or business "'of 'a; brewer, i::s: sh : all,' before cpmme.ncingvori^cpntmuj'ng^suchl trade or business, send to the* collector) of the district in*' which his brewery is situated,"or,.is tpropos'edit o)l^6 established] a t, notice r in r .w-r-iting 1 in the form or td . the effect. sVOoxth in the iirst_schedule thereto '["containing thel partiQulars"[|e-j quired by the said schedule. No person shall commence : JcaTi'y, i ,pn,-P i r, r cpTitin,ue! tlie"" business "of.A brewer" until he lias ■complied provisions pf.therlas^ preceding section, and obtained from : the rji c6ll'e'ct6f 'wtiich" r ' T a'n{ i ( annual lrce^nseriee of'J.JO.jhall l\e^paid < to the collector., 1. I, shall n s qt be nieces -j r sary'fbr i 'an ir y'per'sori "' wh'6 ! ha^s 'taken 'out' ;l a; licensejurider.this- Acp^tpQtake-iqut^a' wholesale license under any Act or ordi-l nance in' force. It any' person- shall .iknp.Wtingly^eommit ojcisuffeiva-. breach; -of this or" the last preceding section, he '"shall ■be^lFable'W'a c pehaf^ *6f^not' ? lHss )tthan- f JLi ; l;o.j-[ £ ,ivor I.^no2ei"1 .^no2ei" thau^L'2oQi censes shall be I'enewable not later than the sth day of JaifffiSry inPea'c'h year, and where"' a' license is issued in any yeaF;later;than:.-the" ,sth>-,day of Janu-I ary;the ( fge to be paid:fqr that year shall! [. he such, proportionate Sum as. may. hd

prescribe^ f by T^the, ff .re«;iiila4ftn§'" n y one—licenselshali. .be -necessary-— where aHyH br.e'wefy 'is /ca'rriea oh /by' tyvS.pf more persons in partnership. W-hen any 1 iee n se r » j s^ n \ sauedL^to n a n y brewer under the Act, "it*" sKall "no*: ne necessary

f(>iv such bi'eweiv.to.fb.e r,eg'ister.ed t ;o.r,.t^kp. out a brevyer's license under or for the piirp-ose ; -b : f w tHe^Distilfaiidn ;( rc r <;; i'B6#, an^l .everyj.vlicGn.seisjued „'iin,dgr -this -Act shall be deemed to "be a license issued 'iirifdGr th^e ! "-laWimeri ti on ßd " * A r ct r ,"ari d 1 the hpl^er^oXi^ue^slicense^shall ;; bet deemed to 5e i-pgisfered therfiundfr. * But the 'p r ro visions *• oor!f r! fh f e v ' Distil la ti'6h T ' ; A*c't] [1868j«,aiid- r .e J very r license -issued., under this Act, shall^ be deemed ro be a 1 : iibe'ri r s'e" ••issue'd 4 under >r the s !last-men-jtiojvQdyAcf.^aud jthe holder of., such; r ,Hcense^ shall be dftemed to be rfig-istered ; thlreun'Her^ ''-'But'^the ' 'pro visions o! bf j "The Distillation Act, 18p8,^shall : noj: be prejudiced or affected otherwise than | ■h'erflin-expfessly'pr'bvided) Every brewer j wit hinfjO n c „mon th. } »af t c r f . the ; p. as si ng~ of . this Act, ancl in the first week of the! month of January in each^'suc^ceeding^i '• year, ffh'alJi'e%'ejcuji,B attend", to Her Ma-i ! JHSt^.hg^hei^s and»succe t ss.qrs, t ,jy4jth twoj .sufficient sureties, ...to, < .be ! . I ..,a ( pprovecljby j i '%'£-Co]Je.Qtpr"jof;jtH'e i equa] i (;t,o three time^;;J;he;'aniputtt -pf! i the tax such brewers will be liable) Yo'pav r durin"g >I "b"ny}2o"ne/ : 'm6ntn, f a'nd' v con-l ''ditioTOa^at^^Hai^he 1 s f hall 'Hky^or* cause tojbe paid- as herein .described,; 1 'irir-'-j J--- } ' •;(; -"'jf'v.-^'"--!' :v-/.d.'v-i).-iiirw in'i : the duty requires, by: .J.aw, on. .alj ;i :,bee ) ril I niaiie? |)yzkin> '•ipr! : -fqr ; ihjmi, befor.eJ H tLe: ; same :is -sold '-or-- removed _for> con sump-; tion orsa'le/ fixcept a's ; ; yi(ied ; ir (2^;'and f tbat; he ; '' shall [ \n 'respects'' .fa;thfu*ny,^'comply '"'[ without ,f rau.d l pr ,evasion,T vv.ith 1 th|e;'re(njuirement's .^of this; . Act and rany"; other jo vv rekting 1 ;:to : :tlie : ;ma.nufac.ture'and;salefqf jbeerv;:'.',/ ; -;. :Duty imposecl^upon.andiafter the 9.fcb? 'iday- of'.'Junfl.^lSSO.-^Ther'd shall -be •paid on ; all' bfier; brewed"' .bi l'ma|nufa'c- ' t'ured any.' spld-, ) or; [re mo ycci' . for 7 coWiSumptidn.br. duty./o'f .' ; sixpence > p^V^ gallon',/ iWhich : d u.ty shall-; «b e : ,- pai;d 7 .'by? ;t he., • .brewer; >bj , -whom .such rHeerjiis .made'oby^means'6f ; stamps in '"t-he' : m'anripp T 'and -at' the -time •hereinafter specified; '"' ; ' : - : ' ■'"- , ' . i; ■ .To be. jCollected. -bj; T Stamps.~Ttfe ' Commissioner sh^allcausesiutabl.e stamps to be prp.pared,. denoting the dnibunt of doty required' to be.paid on the casks. . of .beer'lia'ble to. "ditty ..under, this Act, "and .every, collector^ shall .-.keep ..Onuhandf a supply of stamps .equal in ampurit*to two months' sal.e-'th > ci i eof;i'f"th'ere >: be v any: brewery in ;i his district, an cl'.such stamps shall lie sold, by ; .such,, collector. -'only, to brewers, carrying- on ; '.business in r his .district: ; Until ' the ; Cdnimissipner. is enabled to prepare the necessary stamps the duty Hereby made -payable shall be * collected-' in -cash.,; ;'JEvery such- cash payment shall ,be"tn ( ailri! at .such ,-tjme •.arid ..'manner. '.-as ;may be"..or ( haye .been prescri bad, by .regulations, v and , if. s,o made shall bejdeemed a compliance with this Act, arid;.no person shall be liable .to any penalty under this Act-for omission to use stamps until fourteen days •after a notification signed by the Commissioner shall have been gazetted, stating' ' that such stamps are prepared- and available, for; user* Every -brewer shall obtain from the collector of the district in which his- brewery -is situated" ; the rprpper stamps, and shall. , do the.fpllp.wing 1 things :— l. Affix upon the plug- or 'stbppeV' of the' 1 't-a'p-liole * ; 'tne jl head: of ;^Yery.;cas.k,-wh{}n jspld or.rrempyed from such brewery a stamp denoting- . the amount of the duty''payable'' ; upbri a such - : .beec-4n: suchft a : .w§y r tbat- the ; said 1 will be destroyed upon the withdrawal v of ; the'-lii'iubr ' from- such! caskV or 'upon the introduction of a faucet or : other instrument for. that purpose. Absence of "Stamps. — Notice that duty has-'not^b^eenA p^aidP^Beer npon which .duty. •is,,-.not ..paid ..liable,, to for-! feifcure. Every brewer" who "refuses or neglects to affix-' audHcancel any stamp in "the manner required by this -Act, or vvno affixes a false or fraudulent* stamp thereto, ,or,.kno,w,i;ng'ly .permits fT th,e.; same lo.badone^ shall j be^ liable, "to" a penalty of L§o' for '|each' cask; or 'package ! b'n which suca'qmmissioh or I ' fraiid occurs. Penalty •for^removingy : :re'ceivino';r or purchasing in', cask r on jwhich a stamp is not ;! jfixed^ not; .exceeding* LSO ; penalty /orjimproperjy .defacing' stamp, 1 not 'exceeding tlO, for "each" cask jFrom J which ! the 'sta'rnp orpermit'is'sb'removed or defaced ,' r ah'd to-ren^e'rco'mpensation, to the owner!;of;;such beer :;ibriall.' 'dam-' lagesisustained: by i; .hjm^by/jreason of -such .^retno,y ; aL o or rf deface men- 1. Every person" "who "~with.a'ia < ws arff'beer fromj ,auy.cask.fupon r w.hich" t7 the,.^j;oper, 1 st > amp SaTf^tebi^affix^Wlh^irj^^^f bott hng.,the^same,. or.who^c.arries on 01^ attempß ~to carry on the. . business, ot bottjing-^^er r in any brewery Ifh'lji-Bej ] ri.able rr t6 K a*' pe'n'al ty '"n "oFexfeeedih'g l/100,> ! B%d no allH f hat^ such bottling or business sball'^be 'liable to > f 6i r rafe;'J-PehaltyWorFrerndvino'| stamps from.caskßVand'f6r offering such stampff-fSr sale, not exceßdin^.lL.2o.i: j Brewers- to— keep-a— book— in — wbicb] as » ehlierfidaOiAcdburiti of : mdterials -^purchased, to^be-.en.te^ed/jn separate,boplj v? . Boojks^to be^pen at all, times to^'nspWion bf'^blliecfor, entries: to%be by 'declaration. ofj declaration. Variation in form" 'where* ,S»nbrXes:iat& not made by^bre^wer.p^Acj .-.cpjontjitp be .retn4eredrtp 4i c v ollector f |pfj quantity brewed Statement showing! rwrng?inaterials-;p.ur.chas.e.d.l'De-claration to.9:be-xoa.ddj3.dst)L^e.o,aHy; : . for evasiqnfloffduty.l /Provision for disposal of-damaged,peer.3 Casks to be branded wiiffjnJime'qj[lsYewer. r . Penalty^ for not

or defacing' marks.. , Stamps to .be fixed before cs ®mW*uWfo*nte& worts from one brewer to _ano'ljH«r not likfill- toWy ] till beer^nUvhrch sktr& is I used is sol.d.j.! *, (Bjov^ev^Qoi entry oh breweries, hotels,. ajipV, warehouses wbe rebeer kept or ■ ; so.ld..«^Pov\-ert 4 tp- collector to enter breweries, take account or maWpialtv "'and egauga^b'asksiiiK^Bennltyjttfor no>,,keepino" r bo.okSj not LSO. Beer to be sold in certain sized casks BeeY'M cask's/of- sizes, 'rfotf'a'ppro'ved.'sball bejforfeited,_. Beer mavrbe removed on receiving permit. Collector to grant perm i it nv C ask s'/- } t6 *- bfl f s ramped'' -'vv b e ri ■ ieavin gv,, depot. , r t . t0, . : fur nigh stamps *' Commissioner to prepare peVmitgvi 'Hdwqpermit'is i;bTbe affixadian'd destroyed. - 4 Br,ew.ers; ,ma.y .-remove,, .beer under bond to be stored of' exported.. Beer re'tnS'^e'fl^mt'&o'u^n'oti'de* tofbeffor-feited.,...-Penalt < v>;on.-sperson ca.using-ob-struction, a penalty, not exceeding .LI OO and to bo imprisofrecl for any-JperiofcOnot' exceeding 1 ., six ..months.^.TCvery declara? ] tion required to be made by or under ; •fctoAi3t J <may iStf^tiken^^b&fofeea^ collet j tor or a Justice of the Peace, and, e,yery j person knowingly and willfully making j *nMs~e~ declaration ghaVtfctfe H'e'emed-nb ' be guilty of penury ,<■ and- on,f,.conviction shall be liable to penal servitude for any j peribll^not^exce'eding^tbf cc yea'rs.^^^Cus- ; ; tio ( ms .iJ.egula.tio t n ;. :• porated. Disposal of forfeiture. Power 'to GdrernoV'to^ dfii ti^aWpen'a'l tie's tdndi res.tor^ ! ,p.rpper ( ty>j „,pr: p c } ee.dingsj under "this Act for any' offence 'or 'breach; Tbereofi s The'p'ersons against ;w'ho r mssu:(3h j rarer takeQvsball ; be ,deemed | to have committed the offence, or to! I r ha've'Hon'e-'the act -ch r argedyor^'alJeged, | or. incurred . -the., imbiliLy. sought to n bel imposed, as the case may be, "unless hei shall prove to the 'contrary,' ■arid' 'such! rproofisfyall nob<be r upo,n >( thercollectpr..o.rj proper officer who shall have taken aiiyi such proceedings.- - 1 -Disappoint rife n-tir of; .officers. ,,,,.]j|utj> I .p.ai;d, on beer- contracted: to" be sold before 9th June, 1880, mayj !be reco vere'd^by^sel 1 6v. ! '<■•'?" J & '» -' '^-' ; 'I i