Beer Duty Act 1894 (SA)

AXNO QUIKQUAGESIMO SEPTIMO ET QUINQUA-

GESIMO OCTAVO

No. 592.

An Act to impose an Excise Duty upon Bccr.

[Assented to, Se#mbr 25t/t, 18pg.l

E it Enacted by thc &wcrnor of thc Provincc of South Preamble.

Australia, by and with the advicc and consent of the Legis- lative Council and Housc of Assembly of the said province, in this present Parliament assembled, as follows:

1, This Act may bc cited as " The Bccr Duty Act, 1894." Short title.

2, In this Act, unless inconsistent with the context or subject Interpretation.

matter-

" Act " includcs regulations maclc pursuant to this Act:

a Beer" mealis and i u c l ~ d e s ale, porter, and all othcr malt liquor

or fermented beverage made in imitation of bcer or malt liquor, and containing not less than three per centum of proof spirit:

Brewer" mcans any pcrson who occupies, carries on, or con- ducts any brewery, aud includes any agent, superintcndcnt, managing director, secretary, manager, principal officer, foreman, or any person acting or apparently acting ill the general management, control, or working of any brewery where the owner is not pcrsonally conducting the same, and also any corripany or association of' persons, whether iizcor- porated under any Act or not, exclusively or partially en- gaged in carrying on or conducting any brewery:

x--592 " Brewery "

57" & 58' VICTORIfi, No. 592.

The Beer Duty Act.-1894.

Brewery " means and includes any place or premises where any beer is made, and all offices, granaries, mash rooms, cooling rooms, vaults, cellars, bottling rooms, warehouses, store rooms, and premises adjacent thereto, or in which any material to be used in the manufacture of beer is kept or stored, or whcrc any process of manufacture is carricd on, or where any apparatus connected with such manufacture is kept or used, or whcre any of the inatcrials for or products of brcwing or fermentation arc stored or kept, shall be held to be included in and to form part of the brewery in connection with which they are used or to which they are attached or appurtenant:

" Collector " includes the Collector or any officer of Customs, and every person appointed by the Treasurer to be a collector for the purposes of this Act:

Gallon " means an imperial gallon:

C L Prescribed " means prescribed by this Act or any regulations

made hereunder:

Vessel " means any hogshead, barrel, cask, or receptacle.

Grant of excise duty

on beer. 3. (1) Upon and after the commencement of this Act there shall

be charged, collected, and paid for the use of Her Majesty, Her heirs

and successors, upon all beer brewed or manufactured within the province of South Australia on or after such commencement, an excise duty of Two Pence per gallon upon all beer brewed or manufactured.

(2) Every hogshead of beer capable of containing at least fifty gallons, but not more than fifty-four gallons, shall not be chargeable with duty on more than fifty gallons of beer.

(3) Every barrel. of bccr capable of containing at least thirty- three gallons, but not exceeding thirty-six gallons, s t d l not be

chargeable with duty on more than thirty-three gallons of beer.

(4) Every half-hogshead of becr capable of containing at least twenty-five gallons, but not exceeding twenty-seven gallons, shall not be chargeable with duty on more than twenty-five gallons of beer.

(5) Every kilderkin of beer capable of containing at least sixteen

and a half gallons, but not exceerliiig eighteen gallons, shall not be

chargeable with duty on more than sixteen and a half gallons.

(6) Every bastard firkin of beer capable of containing at least

nine and a half gallons, Fnt not exceeding ten gallons, shall not be

chargeable with duty on more than nine and a half gallons.

(7 ) Every firkin of beer capable of containing at least eight and

a half gallons, but not exceeding nine gallons, shall not be charge-

nhlc with duty on mow than eight and a half gallons.

( 8 ) Every

The Beer .Duty Act.-1894.

-. . ---p--

(8) Every bastard pin of beer capable of containing at least four

and a half gallons, but not errt:eecling five gallons, shall not be

chargeable with duty on more than four and a half gallons.

(9) All such duty shall be paid by sttmps by the brewer by or on behalf of whom such beer is made, in the manner and a t the time prescribed by this Act.

4. The Treasurer shall be charged with the administration of Administrationof Act.

this Act.

5. (1) Every person carrying on the trade or business of a brewer Brewera to send notice to collect.

at the time of thc commcncement of this Act, or who after such coin- c,,;,

mencement desires to carry on the trade or business of a brewer, information.

shall, before1 continuing or commencing to carry on such trade or

business, send to a collector a notice, in writing, in the form or to

the effect in the First Schedule to this Act, setting forth the name P h t Schedule.

or names and place or places of abode of the person or persons

carrying on or proposing to carry on such trade or business, a description of the brewery premises, and the further particulars enumerated in the said Schedule.

(2) Every such notice shall be verified by the declaration of the rjecona Schedule.

person scnding or giving such notice, or if sent by more than one person then by orie of such persons, or if such notice be sent in regard to a company then the same shall be verified by the manager, managing director, secretary, or principal officer of such company; and every s ~ w h declaration shall be iu the form or to the effect in the Second Schedule to this Act.

(3) So far as relates to persons carrying on the trade or business of brewers at the commencement of this Act, this section shall be decnled to be cornplicd with if such notices are sent to thc collector within seven days after such commencement, or such further period

(if any) as may be granted by the Treasurer.

(4) Every person who carries on the trade or business of a brewer

before complying with the provisions of this section shall be guilty

of an offence against this Act.

6. (1 ) Every brewer, within one month after the commencement Brewer to enter into

of &is d c t andi in the 'first week of the month of January in each ::g	$&?,"E
succeeding year, shall execute a bond to Her Majesty, Her heirs and successors, to be approved by the Treasurer, in a sum equal to twice the estimated amount of the duty such brewer will be liable to pay during any one month, and conditioned :-

(a) That he shall pay or cause to bc paid, as prescribed by this Act, the duty payable on all beer made by or for him before the same is sold, or removed for consumption or sale, or for the purpose of being bottled, or before the same is bottled at the brewery, except as otherwise provided in this Act:

(6) And

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The Beer Du& Act.-7894.

( b ) And that he shall in all respects faithfully comply, without

fraud or evasion, with the requirements of this Act,

The Treasurer to fir.

amount of bond. (2) The Treasurer shall from time to time fix the sum for which

such bond is to bc given, and shall be guided therein by reference

to the number of &on; of beer w h i r h ' k h brewery piduces or is capable of producing in each month, a,nd anv brewer who fails or neglects to enter into such bond within the 'time specified in this section shall be liable to a penalty of not less than Two Pounds nor more than Ten Pounds for every day such bond remains nncxecuted.

B ~ r t o bemldp cc.

in certain vessels.	7. (1) All beer shall be sold, or removed, or kept for consump- tion, or sale, or bottling only in vessels of such descriptions and sizes as may be approved by the Treasurer.
(2) Any beer liable to duty contained in vessels other than those approved bx the Treasurer shall, together with such vessels, be liable to be forfeited, and may be scizcd by any collcctor.
brewer in which

Booksto bekeptby 8, (1) Every brewer shall from day to day make or cause to

budnesa to be be made, in books approved by the Treasurer, and kcpt by such

entered. brewer at the brewery, entrics-

( a ) Showing the estimated quantity in gallons of beer made from day to day by or fbr him, and the actual quantity sold or removed for consumption, or sale, or bottling, and the actual quantity bottled at the brewery:

( b ) Specifying the respective vessels containing such beer:

Books to be open for	(2) The books required to be kept by this section, and all books relating to the brewing of beer and the purchase of material and the delivery and returns of beer, s l d l be open at all hours in the daytime to the inspection of any collector, who may take extracts therefrom or transcripts thereof.
inspection.

Entriesto be verified 9, (1) The entries made in the books required by the next pre-

by declaration.

ceding section to be kept shall, at the cnd of each month, be verified

by the declaration of thc person by whom they were made.

(2) Such declaration shall be written in the books at the end of such entries and be signed by the person making such declaration, and the same shall be in the following form or to the effect there- of :-

'' I declare that the foregoing entries, rclating to the month of

, one thousand eight hundred and ninety- 9

were made by me, and that they are true and correct in every particular; and further, that I have no knowledge of any matter or thing requircd by law to be stated in auch entries which has been omitted therefrom."

(8) Every brewer, or, in the case of a company. thc manager,

managing director, secretary, or principal officer thereof shall also, if

the

57" & 58" VICTORIA, No. 592.

The Beer D u t y Act.-1894.

the original entries in his books were not made by himself, subjoin

thereto and sign the following declaration :-

'L I declare that, to the best of my knowledge and belief, the

foregoing entries fully set forth all the matters required by law, and that the same are true in the several particu1ai.s thereof."

10, Every brewer, or, in the case of a company, the manager, managing director, secretary, or principal officer thereof, shall also	Account to be ren- dered to collector
of quantity brewed,
render to the coll&tor, on or bcfore 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 in gallons :-

(a) The estimated quantity of beer brewed:

( h ) The actual quantity sold or removed from the brewery for '

consumption, or sale, or bottling:

( c ) The actual quantity bottled at the brewery:

The above. particulars to apply to the calendar month next preceding

the day of making such statement.

11, If any brewer-	Penalty for evaeion of
duty.
(a) fivades or attempts to evade the pay men t of any duty payable

under this Act, or any part of any such duty: or

( b ) Fraudulently neglects or rcfuses to make true and exact entry and report of any matter or thing in the manner required by this Act, or to do or cause to be done any of the things by this Act required to be done by him; or

(c) Intentionally makes any falsc, imperfect, or incorrect entry in

the said books, or either of them, or iu the said statement,

or allows or procures the same to be done:

Then all the beer made by or for him and in his custody, possession,

or control, and a11 the vessels containing the same, shall be liable to

be forfeited, and in addition such brewer shall for every such offence

be liable to a penalty of not less than Twenty Pounds nor more

than One Hundred Pounds.

or rcfuses to furnish the statement or duplicate thereof as provided ing books, &c. 12. Every brewer who neglects to keep books, or who neglects Penalty for not keep-

by this Act, and every person who refuses to permit a collector to

examine the books or take extracts therefrom or transcripts thereof in the manner provided in this Act, or who obstructs a collector in

so doing, shall, for every such refusal, or neglect, or obstruction, be

guilty of an offence against this Act.

13. (1) Suitable stamps shall be provided by the Treasurer, ~tarny.

denoting the amount of duty required to be paid on the vessels of beer respectively liable to duty under this Act, and such st&nps shall be sold only to brewers carrying on business. P} It

57' & 5€?' VICTOAIR, No. 592.

D i e Beer Duty Act,--1894.

-- --

-W

(2) I t shall not be lawful for any person to use, for the purposes

of this Act, any stamps other than the stamps so provided.

2

Brewer to affix

stamp upon spigot or 14. Every brewer shall obtain from a collector the proper stamps,

taphole. and shall do or cause to be done the fbllowing things :-

(a) Affix upon the spigot, or tnphole, or r~rescribed part of every

. vessel in which any beer is contain& when sold or removed from such brewery (except in case of removal under per- mit or bond as hereinafter provided) a stamp as prescribed, denoting the amount of duty payable upon such beer, in such n way that the said stamp will be destroyed upon thc withdrawal of the liquid from such vessel or upon the introduction of a faucet or other instrument for that pur- pose, or when the vessel is broached or opcned for the pur- pose of cleaning: and

( b ) At the time of affixing such stamp cancel the same, by writing

or imprinting thereon the name of the brewer by or for whoi such beer was made, or the initial letters thereof, and the date when cancelled.

Penalty for refusal or

neglect to affix and	15. Every brewer who refuses or neglects to affix or cause to be affixed, or to cancel or cause to be cancelled, the stamp as prescribed, or who affixes a false or fraudulent stamp or a stamp which has previously been used,.to any vessel containing beer, or who knowingly permits the same to be done, shall be guilty of an offence against this Act.
cancel stamp.

Penalty for refusal or 16, Every person who shall open any vessel to which a stamp is

neglect to cut stamp.	affixed shall cut such stamp into two or morc pieces a t the time of such opening, and if any pcrson refuses or rq lec t s so to do he shall
be guilty of an offence against this Act for each vessel in respect of
which there is any such refusal or neglect.

Penalty for with-

drawing beer without

17. Whenever any person withdraws or aids in the withdrawal of any beer from any vessel containing the same without destroying or defacing the stamp affixed thereon, or knowingly withdraws or aids in the withdrawal of any beer from any vessel upon which the proper stamp has not been affixed, or on which a false or fraudulent stamp or a stamp which has previously been used is afixed, he shall be guilty of an offence against this Act.

aeatr,-qbg stamp.

M d e of conveyance 18, (1) Whenever beer is being conveyed from a brewery, depbt,

of beer.	warehouse, or place of storage, the vessels containing such beer
shall be so placed upon the cart, wagon, truck, or vehicle convey- ing such vessels that the stamps thereon may readily and easily be
inspected.
(2) Any carrier or carter or person who conveys any beer contrary to the provisions of this section shall be guilty of an offence against
this Act.

19. (1) The

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The Beer Duty Act.-1894.

19. ( 1 ) The Collector shall canse permits to remove beer to be i t ' ~ E ~ p ~ ~ p ~ ~ ~

prepared in such form as he may think suihble:

(2) Any brewer may, upon obtaining a permit to remove from Beer may in certain

his brewery to a depOt, warehouse, or other place occupied by him, ,ponpermits issued casos be removed

and used exclusively for storage or sale of' beer in bulk, any bcollector-

quantity of beer of his own manufacture, not less than one hundred

and fifty gallons at a timc. without affixing the proper stamps on

the vessels containing such beer at thc, brewery.

(3) Every such permit may be granted by a collector upon such form of application as may be prescribed.

said, and must; be cancelled or destroyed undcr the same penalties affixed to cask. (4) A permit must be affixed to every vessel removed as afore- How permit to be

and liabilities as provided in this Act as to stamps, and in like

manner, or as ni:ty be prescribed.

20, The brewer of such beer shall stamp every vessel containing Vessele to be stamped

the same when it leaves such depGt, warehouse, or place of storage when leaving dep6t.

in the same manner as he is by this Act required to do when beer is removed from a brewery, and shall upon failurc or neglect so to do be subject to the same penal ties as he would be liable to if such beer were removed from a brewery without thc provisions of this Act having been previously complied with.

21. Every person who has in his possession or custody, or under his Penalty for certain

control, or who knowingly sells, removes, receives, or purchases, or	offences.
who in any way aids in the sale, removal, receipt, or purchase from any brewery, depbt, warehouse, or place of storage of any beer contained in any vessel upon which the prescribed stamp or permit in case of removal has not been affixed, or on which a false or fraudulent stamp or permit is affixed, or on which a stamp or permit once used is again usecl, shall be guilty of an offence against

this Act.

knowingly delivered, carried, or convcycd from any brewery or moved to be forfeited. 22, If any beer, the duty on which has not been aid, be Beerimproperly re-

dep6t, warehouse, or place of storage contrary to this Act, then snch beer, the vessels containing the same, and the ship, boat, cart, carriage, vehicle, or conveyance in which the same may be found, together with all llorses or other animals made use of' in such removal, carriage, or conveyance, and any chattels, articles, or thiugs made use of for the purposes of such removal, carriage, or conveyance, shall be liable to be forfeited, and may be seized by any collector.

23, Every person who makes, sells, or uses, or has in his posses. Forging etamps or

sion or custody, or under his control, any false or counterfeit stamp dies a felony.

or permit, or any die for printing or making stamps or permits,

which is in imitation of or purports to be a lawful stamp, permit, or

die, under this Act, or who procurcs the same to be done, shall be

guilty

57" 8r 58" VICTORIE, NO. 592.

The Beer Duty Act.--1 894.

guilty of felony, and, being convicted thereof, shall be liable to be

imprisoned for any t,erm not exceeding seven years.

D i d o f ~ g d

24. When beer belonging to a brewer has become sour or damaged so as to be incapable of use as such, any brewer may, with the written consent of the collector, sell the same for manufacturing purposes, and may remove thc same to places where i t way be used for such purposes in vessel containing not less than eighteen gallons each, and having the nature of their contents plainly and legibly marked upon thcm without affixing thereon thc permit or stamps required.

beer.

a~owance

to be made 25. (1) Where the Collector of Castoms is satisfied by a declara-

for beer wasted or

spoiled. tion or otherwise that beer upon which duty has been paid has been wasted in the process, or in consequence of bottling, or has become spoiled or unfit for use after its removal from the brewery in which it was made, and has been returned to such brewery, he may, if he think fit, allow to the brewer who has paid duty on such beer stamps of such value as he may think fit, not exceeding in value the duty which has been paid upon the beer so rcturncd: Provided that he shall send to the collector, on or before the tenth day of each month, a notice giving details of d l beer upon which such allowance is claimed for the calendar month next preceding the datc of notice.

Offences. (2) (a) Every person who returns to any brcwcry as beer which

has becomc spoiled or unfit for use any liquid not being portion of any beer purchased by him from such brewery; and

( b ) Every brewer or person who adds any liquid to any becr, either before or after thc same leavcs the public-house or the residence of the person by whom it is returned as spoiled or unfit for use; and

(c) Every brewer who knowingly applies to the Treasurw or any collector for an allowance of stamps for any liquid not being solely beer brewed at his brewery, and sold by him and returned to him as spoiled or unfit for use; and

(d) Every brewer or person whosoever who prepares any declaration, statcment, return, or documcnt for the purpose or with the intention of fraudulently or wrongfullv obtaining for himself or any other person an allowance of stamps pursuant to this section (whether he is or is not convicted or liable to be con- victed of making a fiilse declaration)-

Shall be guilty of an offence against this Act.

Allvereels,&c., tohe 26. (1) Every brewer shall, by branding, mark or cause to be

branded with name of

brewer. marked upon. every vessel containing the beer made by or for him the name or initials of the brewer by or for whom such beer was brewed, and a distinguishing number or mark. (2) Every

The Beer Duty Act.-1894.

(2) Every brewer who fails to comply with the requirements of this section shall be guilty of an offence against this Act.

(3) Every person other than the owner of such vessel, or some person lnwfidly authorised by him so to do, who knowingly and wilfully removes or defaces any of such marks therefrom, shall be guilty of an offence against this Act.

27, When a brewer purchases beer finished and ready for sale Brewer may purchme

from another brewer in ordcr to supply the customers of such purchaser, the purchaser may, upon written notice to a collector of his intention so to do and under such regulations as may be prc- scribed, furnish his own vessels branded with his name or initials and

a number or mark to be filled with beer so purchased, but the

proper stamps shall be affixed and cancelled as required by this Act

by the brewer selling the same before removal.

28. When malt liquor or tun liquor in the first stages of fer- c e r ~, kinas of

mentation known as fermenting worts, of whatever kind, is sold by : one brewer to another for the purpose of producing fermentation or	r	;	z	:	not liable to
enlivening old or stale beer or other fermented liquors, i t shall not
bc liable to the duty imposed by this Act upon the seller thereof, but such sale or use of such liquor shall be subject to such restric- tions as may be prescribed.

29. (l) The absence of' the proper stamps from any vessel Absence of &mps

containing beer, after its sale or removal from the brewery where it notice that duty not	paid.
was made, or while being used for the purpose of bottling beer upon the brcwery, shall bc notice to all persons that the duty has not been paid thereon, ancl shall be p i m t i fa& evidence of the non- payment thereof.
from the brcwery where it was made or whilc being used for the pur- (2) If any vessel containing beer is found, after sale or removal	pose of bottling beer upon the brewcry, not having the proper stamps
thureon as rrq&ed by this Act, every such vessel and the beer con- tained thercin, and all becr taken thcrcfrom and the vessels and bottles containing the same, shall be liable to be forfeited, and every person in whosc clistody, possession, or control the same is so found shall be guilty of an offence against this Act; bat this sub-section sliall not apply to any vessel containing beer removed or sold under permit issucd under this Act, or liquor not liable to duty under this Act.

30. Every person who in any manner not authorised by this Act ~eraqns improperly

knowingly rrmoves or defaces tho stamp or permit affixed upon any to penalty	defacing stamp liable
vessel in which any beer is contained shall be guilty of an offence against this Act, and shall render compensation to the owner of such beer for all damages su~tained by and penalties imposed on him by reason of such removal or defacement.

fin^ 31. If

57" & 58" VICTORIA$ No. 592.

The Beer Duty Act.-1894.

P m n e withdrawing

beer from unstamped 31, If any person withdraws any beer liable to duty from any

vessels liable to	vessel upon which the proper stamp has not been affixed, or upon
penalty.	which st fraudulent stamp or a stamp previously used is used, for the purpose of bottling the same, or carries on or attempts to carry on the business of bottling beer in any brewery or upon any premises having communication with such brewery except as may be prescribed, all beer and vessels used in such bottling or business shall be liable to be forfeited, and such person sha.11 be guilty of an offence against this Act.
breweries, public-

Power of entry on 32. Every brewery and every warehouse: store, shop, or premises,

hoWes, and rime- whether connected with a brewery or not, and every ship, boat, cart,

house89 ~ h i ~ Or carts? wagon, truck, or vehicle, where or in which any collector shall

where beer kept, or

sold, orbeing carried. have reason to believe any beer liable to duty under this Act is

stored, kept, or sold, or is being conveyed or carried, and every licensed public-house, and evcry store or cellar adjacent thereto, and all the premises thereof, shall be open at all times to inspection by

any collcctor, who, without further or other authority than this Act,

shall have power at any time in the daytime, and with or without assistants, to enter into and search every such brcwery, warehouse, store, shop, public-house, cellar, or place herein mentioned, and to examine and take an account of all vessels in which beer is con- tained or is supposed to be contained, and to take samples of such beer without payment therefor; and, if he thinks fit, such collector may aeizc and mark, bring, or carry away, or impound, any vessels or beer which in the opinion of such collector me liable to bc for- feited.

Penalty on person

causing obstruction 33. (1). Every person who obstmcts, resists, or molests any

or guilty of an offence collector or his assistant in making any search as aforesaid, or pre-

against this Act. vents the same being made, or any examination, or taking of any

account, or sample, or in marking, seizing, or taking away of any

provisions of this Act, shall be guilty of an offence against this Act. vessels as aforesaid, and evcry pcrson who fails to comply with any

e a t o r o n e s (2) Every person guilty of an offence against this Act, not other- wise specially provided for, shall be liable for every such offence to a penalty of not less than Two Pounds, nor more than Tmenty-five Pounds, and in the case of a continuing offence to a penalty of not less than Two nor more than Tcn Pounds for each day during which such offence is continued by such person; and where any such offence is committed in respect of more than one vessel, the person convicted shall be liable to such penalty for each and every vessel in respect of which such offence is committed; and where any person is guilty of a second or subsequent offence against any section of this Act the minimum and maximum limits of the penalty to which he shall be liable shall be twice the amount of the limits specified in this Act.

'& "'*

Onus of proof on	(3) I n all legal proceedi~gs	taken against any person for any
party, charged.

breach of or non-compliance! with the provisions of this Act, the onus of proving that such person was eAmpt from any penalty or forfeiture imposed by this Act shall in all such cases rest upon the

defendant, 34. Every

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The Beer Dzcty Act.-1894.

34. Every declaration required to be made by or under this Act may be taken before any collector, or a Justice of the Peace, or a	r$:tylara-
commissioner for taking iffidmits, hnd every person knowingly and wilfully making a false declaration shall be deemed t o be guilty of wilful and corrupt perjury, and shall be punishable accordingly.

35. (1) A l l informations or actions for determining whether or ~nformationa may be

not any beer, or vessels, or property shall be forfeited, or for the heard and determined

snmm, ,,

recovery of any penalty imposed by this Act, may be heard and de- termincd in a summarv way under Act No. 6 of 1850, or any Act amending the same, bifore Any two Justices of the peace, or, at the option of any collector, before the Supreme Court.

(2) Any such information or action shall and may be filed or instituted in thc namc of s law officer of the Crown or of any col- lector.

(3) If any question arises RS to whether any person is a collector, parol evidence Inay be given of such fact, and shall be deemed legal and sufficient evidence.

(4) All such proceedings shall be con~rnenced and prosecuted at Penalties to be sued

any time within one year after the offence was committed by reason after the	for within one year
whereof such penalty or forfeiture is incurred.

(5) There shall be an appeal against any conviction or order by Appeal.

Justices under this Act, which appeal shall be to the Local Court of Adelaide in its Full Jurisdiction, and such Local Court may state a case for the opinion of the Suprcme Court.

36. (1) Whcncver by this Act it is provided that any beer, or Collector may seize

vessels, or property shall be liable to be forfeited, any collector may ~ ~ ' 3 ~ 1 ~ $ ~ ~ ~ ~

seize such beer, vessels, or lwoperty and mark, carry away)., and S tore owner.

the same in any place, a d $ve notice in writing of such seizure to the owner of such beer, vessels, or property, or his agent, or may

mark and impound the same on the premises where the seizure is made; and (f any person without permission of a collector takes	away, removes, or interferes with any beer, vessels, or property so
seized such person shall be guilty of an offence against this Act,

(2) All beer, vessels, and property seized under the provisions of Property aaized to be

this Act shall, without further or othcr authority than this Act, be	claimed within ten
considered as forfeited and condemned unless claimed in writing within ten days a f k r being so seized, and shall be disposed of as the Treasurer may direct.
(3) If the beer, or vessels, or property be so claimed within the said time, then any collector may take proceedings to have the question whether the same shall be forfeited determined, as provicled in the next preceding section.

37, (1) No action shall be commenced against any collector or Collector t ~ a s v e

assistant fbr anything done in the exercise of his office until one	action.
month after notice in writing shall have been delivered to him, or left at his uaual place of abode, by the party who intends to bring
such action. (2) Such

57' & 58' VICTOKIW, No. 592.

The Beer Duty Act.--1894.

(2) Such notice shall clearly and explicitly state the cause of

action, the name and place of abode of the person who is to bring

such action, and the name and place of business of his solicitor.

(3) No evidence shall be allowed of any cause of action exccpt that mentioned in such notice.

(4) No verdict or judgment shall bc given for the plaintiff unless he proves on the trial that such notice was given, and, in default of such proof, the defendant shall obtain in such action a verdict and judgment with costs.

Aoti0n8 be

within three months. (5) Every such action shall be brought within threc calendar months after the cause thereof.

Judge may certify	38. (1) If	any action against any collector or assistant is brought
probable cause of

seizure.	to trial on account of any seizuremade under this Act and a verdict or judgment is found for the plaintiff, and the Judge or Court before whom the case shall have been tried shall certify that there was reasonable and probable cause of seizure, judgment shall be given for the defendant with costs.
(2) If any action is brought to trial against any person on account of such seizure wherein a verdict or judgment is given against such defendant, and the Judge or Court before whom the case shall have been tried shall certify there was reasonable arid probable cause of seizure, the plaintiff., besides the thii~gs seized or the value thereof, shall not be entitled to more than One Shilling damages nor to any cost of action.
Collector may tender

amends. 39. (1) Any collector may, within one calendar month after

notice in writing of intention to bring an action, tender amends to the party complaining or his solicitor, and such tender shall bar any action, and may be used as a defence to such action together with other defences; and if the Court, or Judge, or jury shall find

with costs. the amends sufficient, judgment shall be given for the defendant (2) I t shall be lawful for such dekndant, where any action shall be brought at any time befbre issue joined, to pay money into Court as in other cases.

Drawback on beer

exported. 40. There shall be allowed upon the exportation of beer manu- factured in the colony a drawback of the duty paid thereon under this Act; and such drawback shall bc claimed and paid in the same manner in all rcspccts and subject to the like peilalties as drawback is claimed and paid upon gobds imported into the said province under any law in force relating to the Customs, or as may be pre- scribed.

Act to be deemed a	41, This Act shall be deemed and taken t o be an Act relating
law relating to

Customs.	to the Customs, and all persons employed in the execution hereof
by the direction of the Governor shall be deemed and taken to be

officers

57" & 58O VICTORIE, No. 592.

The Beer Duty Act.-1894.

- - - - -.. .-

officers of the Customs for the purposes hereof, and all the privileges,	Distillation Act, 319,
rights, remedies, enactments, protections, and provisions of the laws	1884, c. 69.
for the time being in force within the said province relating to the Customs and to Customs officers shall, so far as applicable, apply in like manner to all persons and things, and to all forfcitures and penalties, and to all proceedings under this Act as if the same were expressly herein inserted.
42. Any inspector of distilleries appointed under '' Thc Distilla- tion Act, 1884," may take srtrnples and measure any vessel containing	beer or beer contain-
Regulations as to bad
ing other than hops,
beer, and may, if ful ly satisfied that the beer is bad or contains	malt, sugar, and
water, a d quantity
other ingredients than hops, malt, sugar, and water, or any other	in vessel.
ingredients approved of by an inspector appointed under this Act,
or that the vessel contains less than, in the case of a hogshead,
fif ty-three gallons; a barrel, thirty-five and one-half gallons;
half-hogshead, twenty-six and one-half gallons; kilderkin, seventeen
and one-half gallons; bastard firkin, nine and three-quarter gallons;
firkin, eight and three-quarter gallons; bastard pin, four and seven-
eighth gallolls; pin, four and three-eighth gallons, seize the same;
and any brewer found guilty of selling or offering to sell or
supplying cithcr bad beer or beer containing other than the above-
mentioned ingredients, or vessels containing less than the above-
stipulated quantities, shall be liable to a fine of not exceeding Ten	Penalty.
Pounds for each offence.

43. (1) The Governor in Council may makc regulations for all Regulations.

or any of the purposes of this Act, or for making allowances for

drawback, or for spoiled stamps, or for beer which has been returned to the brewery in which it was brewed or which has become wasted, spoiled, or unfit for use, or for the disposal of damaged beer, or for altcring thc form of the Schcdules to this Act, and any such regulations may prescribe penalties not exceed-

ing Fifty Pounds for the breach thereof. (2) All such regulations shall be published in the Gouenzment	Gazette, and a copy thereof' shall be laid bcfore both Houses of
Parliament forthwith, if then sitting, and, if not then sitting, then within fourteen days after the cornmencement of next Session; and such regulations, if not previously disallowed by resolutions of both Houses, shall have the force of'law from the expiration of thirty days after such regulations have been so laid bcfore both Houses.

In the name and on behalf of Her Majesty, I hereby assent to

this Bill.

KINTORE, Governor.

SCHEDULES.

57" & 58' VICTORIE, No. 592.

me Beer D U ~ Act.-1894.

SCHEDULES.

FIRST SCHEDULE.

Beer Duty Act, 1894.

NOTICE BY BREWEXS.

To the Collector of Customs at

Date- 189

Notice is hereby given that [state the full Christian and surname of the person

giving Ihe notice, or alZ the names of such a CO-partnersh+, or the corporate name

$f ia corporate body] of in the Province of South Australia,

intend under the name or style of to carry on or to engage in

the business of brewing in the building owned iy situate

in street in in the province aforesaid.

Name of every person carrying on the

business, with place of residence. I

Description of all buildings on the brewery premises, and description of wall, fence, or other outside boundary

of premises.	l
manent vessels through which the

Number of wort boilers and other per-

wort passes, and capacity of each.	1
direct action of fire or by steam.	1 -

Manner of boiling worts, whether by

Average number of brewings per month,

statement of the total quantity of

beer made and sold or removed from

or bottled upon the brewery during

the year immediately preceding the	1
date of this notice.	J

SECOND SCHEDULE.

Section 5. Bee?. Duty Act, 1894.

D E C L A R A X ~ ~ N VERIFYING) NOTICE.

I of

in declare that the several statements set forth in the

foregoing notice are true and correct in the several particulars thereof.

[$ignature]

Declared before me this day

of 189 .

Collector

or

a Justice of the Peace.)

a. Commissioner for taking Affidavits.) (or

Adelaide : By autho*, C. E. BRISTOW, Gowrnment Printer, North-temce.