Beer Duty Act of 1887 No 10a (NSW)
No. XXXVIII.
An Act for the imposition of an Excise Duty on Beer brewed in N e w South Wales and for other purposes in connection there with. [3rd June, 1887.]
BE t h e advice and consent of t he Legis la t ive Counci l and Legis
it enac ted by t h e Queen ' s Most Exce l l en t Majes ty by and w i t h
la t ive Assembly of N e w South W a l e s in Pa r l i amen t assembled a n d by the au tho r i t y of t h e same as follows :—
Preliminary.
1. This A c t m a y be ci ted as t h e " Beer D u t y A c t of 1 8 8 7 " and
i t shall be read wi th t he " Cus toms Regu la t i on A c t 1879 . "
2. I n t h e const ruct ion of th is Ac t and a n y regula t ions m a d e
t he r eunde r t he expression—
" B e e r " includes ale por te r and every o ther m a l t l iquor or fer
men ted beverage p u r p o r t i n g to be beer or m a d e in imi ta t ion
of beer or m a l t l iquor and w h e t h e r brewed whol ly or in pa r t from any other substance t h a n m a l t — " B r e w " or " b r e w e d " applies to every process by w h i c h beer can be m a d e —
" B r e w e r "
" Brewer means any person who occupies carries on or conducts any brewery as hereinaf ter defined and includes any agen t supe r in t enden t manage r foreman or o ther person ac t ing or apparen t ly ac t ing in t h e general m a n a g e m e n t control or work ing of such brewery where t h e owner is not personal ly conduct ing t he same a n d also any company or association of persons whe the r incorporated or not exclusively or par t ial ly engaged in ca r ry ing on or conduc t ing any such b rewery .
" B r e w e r y " means and includes any place or premises where a n y beer is b rewed—And all offices granar ies mash-rooms cooling- rooms vaul t s cellars warehouses store-rooms a n d o ther premises adjacent the re to or in which any ma te r i a l to be used in t he brewing of beer is k e p t or stored or where any process of b rewing beer is carried on or where any appa ra tus connected wi th such brewing is k e p t or used and w h e r e a n y of t h e products of brewing or fermentat ion are stored or k e p t shall be he ld to be included in and to form pa r t of t he brewery to or in connect ion wi th which the same are a t tached or used.
" Collector " includes t h e Collector of Customs and any officer or other person duly appointed for t h e purposes of this Ac t .
" Prescr ibed " means prescribed b y th is A c t or by regulat ions
made the reunder . " This A c t " includes all regulat ions made unde r its au thor i ty .
3. N o t h i n g contained in th is A c t shall be deemed to repeal al ter
| or affect any enac tmen t conta ined | in t h e " Licens ing A c t of 1 8 8 2 " or |
| any A c t amend ing | t h e same. |
4. Every person compelled to pay du ty unde r th is A c t u p o n or
in respect of any beer which he has contracted to sell or deliver u n d e r any contract or agreement entered into pr ior to t h e pass ing of th is Ac t shall be enti t led to add so m u c h money to t h e cont rac t pr ice as he shall have been compelled to pay as such d u t y and if necessary m a y sue for and recover t h e same in any Cour t of competen t jur isdict ion Provided t h a t in every such case i t shal l be a t t h e opt ion of t he pur chaser by not ice in wr i t ing u n d e r his h a n d to be served on t h e vendor or his agen t be ing a pa r ty to such cont rac t or ag reement wi th in four teen days after t h e passing of th i s A c t to declare such cont rac t or ag reemen t nu l l a n d void and the same shal l be nu l l and void accordingly.
5. The Collector of Cus toms subject t o t he directions of t he
Colonial Treasurer shall be t he au thor i ty to carry out this Ac t and
| to t h e collection and adminis t ra t ion of t he d u t y imposed by th is A c t as | shall have and m a y exercise t he l ike powers and author i t ies in relat ion | ||
| he now has in re la t ion to t he collection of dut ies of Cus toms and Excise unde r any Acts in force for t h e collection of such dut ies in so far as t he same are applicable in t h e car ry ing out of th is Act . | |||
| 6. E v e r y Collector a n d officer of Customs or Excise employed on any d u t y or service in ca r ry ing ou t th is A c t shall be deemed to be t h e collector or officer appointed for t h a t d u t y or service (as t h e case m a y be) and the s t a t emen t on oa th of a n y collector or officer t ha t he is such collector or officer shall be sufficient proof a t any t r ia l hea r ing or examina t ion in any Court or upon any proceeding u n d e r t h i s A c t | |||
| |||
| which his evidence shall be tendered. |
Collection of Duty &c.
7. Upon and after t h e passing of th i s A c t there shall be charged collected and paid for t h e use of H e r Majes ty he r heirs and successors upon al l beer brewed wi th in N e w South Wales on or after such date and sold or removed for consumpt ion or sale an excise du ty of threepence
per
per gal lon wh ich d u t y shal l he paid b y t h e brewer by whom such beer has been or shal l be brewed in t h e m a n n e r and a t t h e t ime hereafter specified.
8. E v e r y brewer a t present car ry ing on or who shal l hereafter
desire to ca r ry on the business of a brewer shal l before con t inu ing or commenc ing to ca r ry on such business send to t h e Collector a not ice in wr i t i ng in t h e form or to t h e effect of t h e First Schedule to th i s A c t se t t ing for th t he n a m e or names and place or places of abode of t h e person or persons car ry ing on or proposing to ca r ry on such business a descript ion of t he brewery premises and the fur ther par t icu lars enumera ted in t he said Schedule E v e r y such not ice shal l be verified by the declarat ion of t h e person sending or giving t h e same or if sent by more t h a n one person t h e n b y one of such persons a n d every such declara t ion shall be in t h e form or to t h e effect of the Second Schedule .
9. E v e r y brewer w i th in one m o n t h after t he commencemen t of
th i s A c t and in t he first week of t he m o n t h of J a n u a r y in each succeed ing year thereaf te r shal l execu te a bond to H e r Majes ty he r heirs and successors w i th one sufficient sure ty to be approved by t h e Collector in a s u m equa l to twice t he es t imated a m o u n t of t h e d u t y such brewer
wil l be l iable to pay du r ing any one m o n t h and condi t ioned— (I) T h a t he shal l pay or cause to be paid t he prescribed d u t y payab le on all beer made b y or for h i m before t h e same is sold or removed for consumpt ion or sale
(II) A n d t h a t h e shall i n al l respects faithfully comply wi thou t
f raud or evasion wi th t he r equ i r emen t s of th is A c t a n d t h e regula t ions
T h e Collector shall fix t h e s u m for which such bond shall be given and shall be guided the re in by reference to t h e n u m b e r of barre ls of beer w h i c h t h e b rewery of such brewer produces or is capable of
producing in each m o n t h . 10. A l l such beer shal l be sold or removed for consumpt ion or sale in hogsheads or barre ls only or in casks vessels or packages of such smaller sizes as m a y be approved by t h e Collector A n y beer conta ined in casks o ther t h a n hogsheads or barrels or in casks or vessels of sizes o ther t h a n those approved b y the Collector shal l be forfeited and m a y be seized b y a n y duly appoin ted officer or constable.
1 1 . E v e r y brewer shall from day to day en te r or cause to be
entered in books to be k e p t by h i m for t h a t purpose t h e k ind and es t imated quan t i t y in barrels of beer m a d e by h i m and the ac tua l
quan t i t y sold or removed for consumpt ion or sale specifying whe the r in hogsheads barrels or casks or in vessels or packages of smaller size
A n d such books shall be open a t a l l reasonable hours in t h e day t ime to t he inspect ion of a n y du ly appoin ted officer who m a y t ake ex t rac ts
therefrom or t ranscr ip t s thereof. 12. The entries m a d e in such books shal l a t t h e end of each
m o n t h be verified b y the declarat ion of t he person b y w h o m they werem a d e Such declarat ion shal l be wr i t t en in t he book a t t he end of
such entr ies a n d be signed b y t h e person m a k i n g such declara t ion and t h e same shall be in t h e following form or to t h e effect thereof—
" I declare t h a t t h e foregoing entr ies were m a d e b y m e and t h a t t h e y s ta te t r u l y according to t h e best of m y knowledge and
belief t he es t imated q u a n t i t y of t he whole a m o u n t of beer
brewed the ac tua l q u a n t i t y sold a n d t h e ac tua l q u a n t i t y removed f rom t h e brewery occupied by
a t from t h e first day of t he m o n t h of to t h e las t day of such m o n t h a n d fur ther t h a t I have no knowledge of any m a t t e r or t h i n g requi red b y law to be s ta ted in such entr ies w h i c h has been omi t ted
the re f rom." A n d
A n d every brewer shall also in case t h e original ent r ies in his books were no t m a d e by himself subjoin the re to and s ign t h e following dec la ra t ion—
" I declare t h a t to the best of m y knowledge and belief t he
foregoing entr ies fully set for th all t he ma t t e r s requi red by law and t h a t t he same arc t r u e in t h e several par t icu la rs thereof."
13. E v e r y brewer w i th in seven days after t he commencemen t
| of this A c t | shall render to the Collector of Cus toms a t r u e s t a t emen t |
in t h e prescribed form of t he q u a n t i t y of beer b rewed by h i m and r ema in ing in his brewery or on his premises on the day of t he passing of this A c t and shall after t h e passing of th i s Ac t render to the said
| Collector | on | or | before t h e t e n t h day of | each m o n t h a t rue | s t a t emen t |
| in wr i t i ng in dupl ica te t a k e n from | t h e | books | required to be k e p t | as |
aforesaid showing t h e es t imated qua n t i t y in barrels of beer brewed and t h e ac tua l quan t i t y sold or removed for consumpt ion or sale
| du r ing | t h e | preceding | m o n t h . |
14. Sui table s t amps shall be provided by the Collector denot ing t h e a m o u n t of d u t y requi red to be paid on the hogsheads barrels casks vessels or packages of beer respect ively l iable to d u t y u n d e r th is A c t and such s tamps shall be sold only to brewers I t shall not be lawful for any person to use for t he purposes of th i s Ac t a n y s tamps o ther t h a n the s t amps so provided.
15 . E v e r y brewer shall obta in from t h e Collector t he proper
| s t amps a n d shall do or cause to be done the following | t h i n g s — |
(I) Affix u p o n the spigot or tap-hole of every hogshead barre l cask vessel or other receptacle in which any beer is conta ined when sold or removed from such brewery (except in case of removal u n d e r pe rmi t or bond as here inaf ter provided) a s t amp denot ing the a m o u n t of du ty payable upon such beer in such a way t h a t t h e said s t amp wil l be destroyed upon the wi thdrawal of t he l iquor from such hogshead barre l cask vessel or other receptacle or upon t h e in t roduc t ion of a
fauce t or o ther i n s t r u m e n t for t ha t purpose .
(II) A t t h e t ime of affixing such s t amp cancel t h e same by
wr i t ing or impr in t i ng thereon the n a m e of t h e brewer b y w h o m such beer was m a d e or t he ini t ial le t ters thereof and
t h e da te w h e n cancelled. 1G. A n y brewer upon ob ta in ing the prescribed pe rmi t m a y remove
or cause to be removed from his b rewery to a depot warehouse or o ther place occupied by h im and used exclusively for s torage or sale of beer in bu lk a n y quan t i ty of beer of his own m a n u f a c t u r e b u t no t be ing less t h a n
| five barrels a t any one t ime w i t h o u t affixing t h e proper s t amps on the vessels conta in ing such beer a t t h e brewery | T h e brewer of such beer |
| shal l s t amp every cask or vessel con ta in ing the same w h e n | i t leaves |
such depot or warehouse in t h e same m a n n e r a n d u n d e r t h e same penal t ies as he would be l iable to if no such pe rmi t had been granted .
17. The prescribed pe rmi t shall be affixed in t h e prescribed m a n n e r to every vessel or cask removed as aforesaid and shall be cancelled or destroyed u n d e r t he same penal t ies and liabili t ies as pro vided here in in respect to s tamps .
18 . A n y brewer whose beer has become sour or damaged so as to be incapable of use as such m a y sell t h e same for m a n u f a c t u r i n g purposes in casks or o ther vessels conta in ing respectively no t less t h a n twenty-f ive gallons each a n d h a v i n g t h e n a t u r e of the i r contents p la in ly a n d legibly m a r k e d upon such casks or vessels and in such cases i t shal l no t be necessary for such brewer to affix thereon t h e
| p e r m i t or s t amps hereinbefore | prescribed. |
19. E v e r y brewer shal l before any beer brewed by h i m is sold
or removed from the brewery where the same was brewed by b rand ing
m a r k
m a r k or cause to be marked upon every hogshead bar re l cask vessel or o ther receptacle conta in ing such beer t he n a m e of t h e brewer by w h o m such beer was brewed and the place where it was brewed E v e r y brewer who neglects to comply wi th t h e r equ i r emen t s of th i s section shal l be l iable to a penal ty not exceeding t e n pounds for each cask or o ther vessel not b randed by h im as aforesaid Eve ry person (other t h a n the owner of such cask or some person Lawfully authorized by h i m so to do) w h o knowing ly and wilfully removes or defaces any such m a r k theref rom shall be l iable to a pena l ty n o t exceeding t en pounds for each cask or other vessel from which such m a r k has been so removed or defaced.
20. "When for the purpose of supp ly ing his cus tomers a brewer purchases beer finished and ready for sale from ano the r b rewer t h e purchase r m a y u p o n wr i t t en not ice to t h e Collector of h is i n t en t ion so to do furnish in t h e prescribed m a n n e r his own vessels branded wi th his n a m e and t h e place where his brewery is s i tuated to be filled wi th beer so purchased and to be so removed b u t t he prescr ibed s tamps shal l be affixed and cancelled by the vendor before removal .
2 1 . "When m a l t l iquor or t u n l iquor of any k ind in t h e first
stages of fe rmenta t ion (known as unfe rmented worts) is sold by one brewer to a n o t h e r for t h e purpose of p roduc ing fe rmenta t ion or en l ivening old or stale beer or o ther fermented l iquor i t shall no t be l iable to the du ty imposed by th is A c t upon t h e seller thereof h u t such sale or t ransfer shall be subjec t to such condit ions and restr ict ions as m a y be prescribed.
22. The absence of the prescr ibed s t ampsf romany hogshead barre l
cask vessel or o ther receptacle con ta in ing beer after i ts sale or removal from the brewery where i t was brewed shal l be not ice to all persons t h a t t h e d u t y has not been paid the reon a n d shall be prima facie evidence of t h e n o n - p a y m e n t thereof A n d if a n y hogshead barre l cask vessel or receptacle con ta in ing beer is found after sale or removal from t h e brewery where it was brewed not hav ing the prescribed s tamps thereon every such hogshead barre l cask vessel or receptacle shal l be liable to seizure and forfeiture h u t this enac tment shall not apply to any hogshead barre l cask vessel or receptacle conta in ing beer removed or
sold unde r t h e prescribed permi t . 23. If in any case t h e Collector is satisfied t h a t beer upon wh ich du ty has been paid has been spoiled or rendered unfit for use after its removal from t h e brewery in which i t was brewed a n d h a s been re tu rned to such brewery he m a y a t any t ime wi th in t h i r t y days after
t he r e t u r n of such beer allow to t he brewer w h o has paid d u t y on such
beer a refund equal in va lue to the d u t y which has been paid upon the
beer so re tu rned .
24. Eve ry brewery and every warehouse store or premisesw h e t h e r connected wi th a b rewery or no t where t h e Collector shall have reason to believe a n y beer liable to d u t y u n d e r th is Act is s tored k e p t or sold a n d every publ ic-house and every store or cellar adjacent the re to shall be open a t all t imes to inspect ion by the Collector or o ther duly appointed officer who shall have power a t any t ime in t h e day t ime and wi th or wi thou t assis tants to enter into and search every such brewery warehouse store publ ic-house cellar or o ther place here in ment ioned and to examine and take an account of all vessels or pack ages in which beer is conta ined or is supposed to be conta ined.
25. There shall be allowed upon t h e expor ta t ion of beer
brewed in N e w Sou th Wales a d rawback of t he d u t y paid thereon u n d e r th is A c t and such drawback shal l be claimed and paid in t h e same m a n n e r in all respects as d rawback is c la imed and paid u p o n goods impor ted into the said Colony under a n y law in force re la t ing to t h e Customs.
Penalties—
Penalties—Miscellaneous Provisions.
26. E v e r y brewer who evades or a t t e m p t s to evade the p a y m e n t
| of any d u t y or a m o u n t of du ty payable under this A c t or who | fraudu |
lent ly neglec ts or refuses to m a k e a t r u e and exact en t ry or repor t of any m a t t e r or t h i n g in the prescribed m a n n e r or to do or cause to be done any of the th ings by law required by this A c t to be done by h i m or who knowingly makes procures or allows to be made any false en t ry in a n y book or s t a t emen t requi red by this A c t to be kep t or made shall forfeit for every such offence all t he beer made by h i m or for h i m a n d t h e n in his cus tody or possession and all t h e vessels utensi ls and appara tus used in m a k i n g the same and in addi t ion be liable to a pena l ty of not less t h a n one hund red nor more t h a n two hund red pounds .
27. Eve ry brewer who neglects to keep any book or refuses to furnish the s t a t emen t and dupl icate thereof requi red by th is A c t or refuses to pe rmi t t he duly appointed officer to examine any such book and t a k e ex t rac t s theref rom or t ranscr ip t s thereof in t h e m a n n e r here in provided shall for every such refusal or neglect be liable to a pena l ty not exceeding fifty pounds .
28. E v e r y brewer who refuses or neglects to affix and cancel the s t amp required by this A c t in t he prescribed m a n n e r or who affixes a false or f raudulen t s t amp to any hogshead bar re l cask vessel or other receptacle conta in ing beer or knowingly permits t he same to be done shal l be liable to a pena l ty not exceeding twen ty pounds for each hogshead bar re l cask vessel or o ther receptacle in respect of which a n y such refusal neglec t or f raudulent pract ice has t a k e n place or been commit ted .
29. E v e r y person who shall w i thd raw beer from any hogshead
barre l cask vessel or o ther receptacle to which any s t amp is affixed p u r s u a n t to th i s A c t shall destroy such s t amp a t t he t ime of such wi thdrawal and if any person refuses or neglects so to do he shal l upon convict ion pay a penal ty not exceeding fifty pounds for each hogshead barre l cask vessel or o ther receptacle in respect of which such refusal or neglect has t a k e n place or been commit ted .
30. W h e n e v e r any brewer carrier or other person knowing ly sells
removes receives or purchases or in any way aids in t h e sale removal receipt or purchase of any beer contained in any hogshead barrel cask vessel or o ther receptacle from any brewery upon which t h e prescribed s t amp or pe rmi t in case of removal has no t been affixed or on which a false or f raudulent s t a m p or pe rmi t is affixed or on which a s t amp or
pe rmi t once cancelled is aga in used h e shall be liable to a pena l ty not
| exceeding fifty pounds . |
3 1 . If any beer the d u t y on which has not been paid shall be
delivered carried or conveyed from any brewery or place of storage cont rary to th is A c t such beer together wi th the packages conta in ing t h e same and the boat car t carr iage or o ther conveyance in which the same m a y be found toge ther wi th al l horses or other animals made use of in such removal or conveyance and any chat te l s art icles or th ings made use of for t h e purposes of such removal carr iage or conveyance shall be forfeited and m a y be seized by any du ly appointed officer or constable.
32. Every person who wi thdraws any beer liable to d u t y from any hogshead barre l cask vessel or o ther receptacle upon which the prescribed s t amp has not been affixed for t he purpose of bo t t l ing t he same or who carries on or a t t emp t s to carry on t h e business of bo t t l ing beer in any brewery or u p o n any premises hav ing communica t ion wi th such brewery except as m a y be prescribed shall bo liable to a pena l ty of one hundred pounds and all chat te ls and utens i ls used in such bot t l ing or business shal l be l iable to forfei ture.
33 . Eve ry person who shall obs t ruc t resist or molest t h e
Collector or any duly appoin ted officer in m a k i n g any search author ized by this A c t or p reven t t he same be ing m a d e or t h e t a k i n g of a n y account so author ized shal l be l iable to a pena l ty n o t exceeding
one h u n d r e d pounds . 34. E v e r y declarat ion requi red to be m a d e b y or unde r this A c t
m a y be t a k e n before a Jus t i ce of t h e Peace a n d every person m a k i n g a false declarat ion knowing the same to be false shal l be deemed to be gu i l ty of per jury a n d on convict ion shall be l iable to be punished accordingly.
35. I n all legal proceedings t a k e n aga ins t any person for a n y
breach of or non-compl iance wi th t h e provisions of this A c t t he b u r d e n of p rov ing t h a t such person was e x e m p t from t h e operat ion of any clause of th i s A c t shal l rest u p o n t h e defendant .
36 . Al l sums of money penal t ies forfeitures a n d seizures
recoverable or enforceable unde r th is A c t shal l be recovered proceeded for enforced a n d applied in m a n n e r respect ively provided by the
" Customs Regu la t i on A c t 1879 . "
37. The Governor w i th t h e advice of t h e Execu t i ve Counci l
m a y mi t iga t e or r emi t any pena l ty forfeiture or p u n i s h m e n t incur red
or awarded u n d e r th is Ac t upon such te rms and condit ions as he m a y
t h i n k fit and m a y direct t h e restorat ion of any utensils m a c h i n e r y
ar t icles goods or cha t te l s seized unde r t h e provisions of th i s Act .
38 . The Governor w i th t h e l ike advice m a y m a k e regula t ions
for ca r ry ing ou t t h e purposes of th i s A c t and any such regula t ion m a y prescribe penal t ies not exceeding fifty pounds for t h e breach thereof A l l such regula t ions shal l he publ i shed in t h e Gazette and shal l t ake effect f rom a da te to be n a m e d the re in and after such da te shall have t h e force of law as if t he same had been embodied in th is Ac t and copies thereof shal l be laid before bo th Houses of P a r l i a m e n t fo r thwi th if
s i t t ing and if no t s i t t ing t h e n wi th in fourteen days after t he commence-
m e n t of t h e t h e n n e x t Session. S C H E D U L E S .
FIRST SCHEDULE.
Notice by Brewers.
To the Collector of Customs at Sydney.
(date) 188 .
Notice is hereby given that [state the full christian and surname of the person
giving the notice or all the names of such if a co-partnership or the corporate name if a corporate body] of in New South Wales intend under the name or style of
to carry on or engage in the business of brewing in the building owned by
situate in street in [ ] in New South Wales aforesaid.
Name of every person carrying on t h e )
business with place of residence ...
Description of all buildings on the
brewery premises and description of (
wall fence or other outside boundary
of premises ... ... ... . . . J Number of wort boilers and other per-
manent vessels and capacity of each
Manner of boiling worts whether by
direct action of fire or by steam ...
Average number of brewings per month statement of the total quantity of beer made and sold or removed from the brewery during the year imme diately preceding the date of this
not ice. . . ... ... ... ...
(Signed)
SECOND
SECOND SCHEDULE.
Declaration verifying Notice.
I of in declare that the several statements set forth in
the foregoing notice are true and correct in the several particulars (hereof.
(Signature)
Declared before me this day of 188 . Justice of the Peace.
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