BEER. PARTICULARS RELATIVE TO QUANTITY BREWED AND DUTY PAID, ETC., SINCE AND PRIOR TO INTRODUCTION OF NEW SYSTEM OF TAXATION.

Appendix to the Journals of the House of Representatives, 1917 Session I, H-33b

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1917. NEW ZEALAND.

BEER. PARTICULARS RELATIVE TO QUANTITY BREWED AND DUTY PAID, ETC., SINCE AND PRIOR TO INTRODUCTION OF NEW SYSTEM OF TAXATION.

Return to an Order of the House of Representatives dated the 28th August, 1917. Ordered, " That there be laid before this House a return showing—(l.) The quantity of beer held in stock by brewers of the Dominion when the Finance Act, 1915, camo into force. (2.) The rate of excise duty paid on the beer thus held in stock at 3d. or 3Jd. per gallon. (3.) If the old rate (3d. per gallon) was accepted, the amount of duty paid immediately the Act came into force ; or, if there was an extension of time given to the brewers, the period allowed, and the reason for such extension. (4.) If 3d. per gallon was-accepted during that extended time, the rebate (if any) on that amount, and the reason for such rebate. (5.) Tho rebato (if any) in the excise duty allowed to the brewers since the passing of tho Finance Act, 1915. (6.) The quantity of beor hold in stock by the brewers of the Dominion when the excise duty was charged on Ist August, 1917, and the amount of duty now chargeable, and when collectable. (7.) The rebate (if any) under the amended tariff, the percentage and basis on which the calculation is made. (8.) The concession (if any) allowed to brewers in price, of sugar, and tho reason for such concession."—(Mr. Weight.)

Return. (1.) The quantity of beer held in stock by brewers of the Dominion when the Finance Act, 1915, came into force. 954,577 gallons. (2.) The rate of excise duty paid on the beer thus held in stock at 3d. or 3|d. per gallon. 3d. per gallon. (3.) If the old rate (3d. per gallon) was accepted, the amount of duty paid immediately the Act came into force ; or, if there was an extension of time given to the brewers, the period allowed, and the reason for such extension. Amount paid for beer-duty stamps during — December, 1915, £9,342 4s. sd. ; January, 1916, £1,137 ; February, £33 12s. 3d. ; March, £28 17s. ; April, £8 lis. ; May, £12 17s. 6d.; August, £10 13s. 9d. : total, £1.0,573 15s. lid. (Brewers also had stocks of stamps in hand at the end of November, 1915.) The duty on this beer was paid according to law — i.e., before delivery from the breweries. (See section 16 (1), Beer Duty Act, 1908.) No extension of time was given. Subsection (4) of section 74 of the Finance Act, 1915, provides that " Duty shall be paid on all beer brewed before the commencement of this Part of this Act and on all beer for which the worts have been pitched for fermentation before such commencement in the same manner in all respects as if this Act had not been passed." (4.) If. 3d. per gallon was accepted during that extended time, the rebate (if any) on that amount, and the reason for such rebate. The reference to a " rebate "is not quite understood. If by this is meant the 5 per cent, discount which was allowed on purchases of stamps valued at £10 or over, this discount certainly applied to all duty paid on beer liable to duty under the old system. The 5 per cent, discount is provided for by section 15 (2) of the Beer Duty Act, 1908 (consolidation of the Beer Duty Act, 1880). (5.) The rebate (if any) in the excise duty allowed to the brewers since the passing of the Finance Act, 1915. This question is not understood. No discount is allowed under the new system.

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(6.) The quantity of beer held in stock by the brewers of the Dominion when the excise duty was charged on Ist August, 1917, and the amount of .duty now chargeable, and when collectable. Quantity in stock, including worts in gyles or fermenting-vessels, on the morning of Ist August, 1917 : 832,114 gallons. The duty was chargeable at the rates in force at the time of pitching the worts — i.e., not the amended rates. (See section 46, Finance Act, 1915 ; also Resolutions of Ist August, 1.917.) The duty was collectable in accordance with section 47 of the Finance Act, 1915, which reads, " Beer duty shall be payable in the prescribed manner and form on the day following that on which the worts for the manufacture of the beer are pitched for fermentation : Provided that the Collector may in his discretion, in respect of worts pitched for fermentation during any week, permit payment on Saturday before noon of the same week or at any time before three o'clock of the afternoon of the following Tuesday." (7.) The rebate (if any) under the amended tariff, the percentage and basis on which the calculation is made. This question is not understood. There was no rebate. (8.) The concession (if any) allowed to brewers in price of sugar, and the reason for such concession. The wholesale price of No. Ia sugar is £22 per ton, but manufacturers who use No. 1 sugar get it at £20 per ton. The term "manufacturers" includes confectioners, jammakers, and others, as well as brewers. W. B. Montgomery, Customs Department, Wellington, 4th September, 1917. Comptroller of Customs.

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