Beer Excise Regulations 1913 (Cth)

STATUTORY RULES.

1913. No. 317.

REGULATIONS UNDER THE BEER EXCISE ACT 1901-1912.

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, do hereby make the following Regulations under the Beer Excise Act 1901-1912, to come into operation forthwith.

Dated this tenth day of December, 1913.

DENMAN,

Governor-General.

By His Excellency’s Command.

LITTLETON E. GROOM,

Minister of State for Trade and Customs.

Beer Excise Regulations.

Short Title.

1. These Regulations may be cited as the Beer Excise Regulations 1913.

Brewers’ Books.

2.The following books and accounts shall be kept by brewers:—

(a) The Brewer’s Diary.

(b) The Brewer’s Delivery Book.

(c) The Brewer’s Monthly Account.

(d) The Cart-note Book.

(a) Brewer’s Diary.

3. The Brewer’s Diary shall be in accordance with Form 1., and the brewer shall enter therein daily the particulars required under each heading, and at the end of each month the daily entries shall be totalled up and the balances, after making the deductions shown on the said form, shall be carried forward to the next month’s account.

(b) Brewer’s Delivery Book.

4.The Brewer’s Delivery Book shall be in accordance with Form 2, and the brewer shall enter therein daily particulars of all beer delivered from the brewery, and the names and addresses of all persons to whom the beer is delivered.

Separate Accounts for each kind of Beer.

5.Separate and distinct entries shall be made in the Brewer’s Diary and the Brewer’s Delivery Book, so that the accounts therein relating to each kind of beer dutiable under the Tariff, viz., beer brewed from barley malt and hops exclusively and beer n.e.i., shall be kept separate.

C.14352.—Price, 5d.

 

6.The entries relating to one kind of beer may be made on one page and the entries relating to the other kind on the opposite page. A distinctive heading should be written over each page to denote the kind of beer to which the entries relate.

Verification of Entries.

7.At the end of each month the entries in the Brewer’s Diary and the Brewer’s Delivery Book shall be verified by the declarations set out at the foot of Form 1 or Form 2, as the case may be.

(c) Brewer’s Monthly Account.

8. The Brewer’s Monthly Account shall be in accordance with Form 3, and shall contain the particulars set out therein, and shall be sent by the brewer to the Collector on or before the seventh day of each month.

9. The Brewer’s Monthly Account and the particulars therein shall be verified by the declaration set out at the foot of the form.

(d) Cart-note Book.

10.The Cart-note Book shall be in accordance with Form 4, or to the like effect.

11. Cart-note Books shall be numbered consecutively, and shall be used in numerical order.

12. Each cart-note in a Cart-note Book shall bear a consecutive number, and shall be attached to a butt which shall bear the same number.

13. Cart-notes must be issued in triplicate and the butt must remain at the brewery.

The Delivery Store Book.

14. Every brewer who has a delivery store shall keep therein a book in which he shall enter daily particulars of all beer transferred into the delivery store and of all beer removed therefrom.

Record to be kept by Brewer’s Agents.

15. (1). Where beer is received by a Brewer’s Agent for distribution or sale in bulk it shall be accompanied by a cart-note, and the agent shall keep a record showing as regards each vessel received the number and description of the vessel, the quantity of beer contained therein, the date of its receipt, the name and address of the person to whom it is delivered, and the date of delivery.

(2). The agent shall, when requested by an officer to do so at any reasonable time, produce the record kept by him to the officer, and shall permit the officer to inspect it and to take a copy of or extract from it.

(3). An Agent is a person who stores beer as agent for a brewer and delivers it to customers. The term “agent” does not include a carrier who merely collects a consignment and delivers it to the consignee or consignees to whom it has been consigned by the brewer.

Application for Refund of Duty.

16. When a brewer applies for refund of duty on beer he shall produce to the Collector a statement in accordance with Form 5. In the column on Form 6 headed “Contents in gallons” shall be shown the full holding capacity of the vessel, and the quantity in excess of the statutory dutiable contents shall be deducted.

 

Return of Beer to Brewery.

17. Beer in any vessel or case which has not been opened since its original removal from a brewery, and on which the stamp remains intact, may be returned to the brewery, and may be re-issued and again removed. from the brewery without further stamping if the stamp continues intact at the time of re-issue, and the vessel or case has not been opened in the meantime; provided that:—

(1) All beer returned to the brewery under this regulation shall, until again removed, be kept in such part of the brewery as an officer shall require, and separate from the rest of the beer therein.

(2) A separate account of all beer returned and of all beer re-issued under this regulation shall be kept by the brewer, wherein daily entries shall be truly made, and such account shall be verified every month as in the case of a Brewer’s diary, and such account shall, in respect of the re-issue of such beer, contain all the particulars required to be shown in the Brewer’s delivery book as regards beer on its original removal. On re-issue the beer shall be accompanied by a cart-note.

(3) In the Brewer’s diary and delivery book no entry shall be made or account taken of beer returned to the brewery under these regulations.

Undelivered beer in loose bottles may also be returned to the brewery under this regulation.

Issue of Beer Duty Stamps to Brewers.

18.Brewers must apply for the purchase of stamps on forms supplied by the Collector.

19. The brewer, upon purchase of stamps shall be furnished with a receipt for the amount paid in accordance with Form 6 or otherwise, as the Collector may direct.

20.The brewer shall keep the receipt, and shall produce it upon the request of an officer.

Permits for the Transfer of Beer.

21.Permits for the transfer of beer may be issued by the Collector on the application of any brewer who has two breweries, both of which are occupied and carried on by him, or who has an approved delivery store for use in connexion with his brewery.

22. Permits shall be bound up in book form, and each permit shall be attached to a butt. The permit and butt shall be according to Form 7.

23. Permits shall only be used in accordance with sections 30 and 31 of the Beer Excise Act 1901-1912, and shall only be detached from their butts for the purpose of being so used.

24. Before beer is transferred from a brewery under permit the brewer shall write on the permit the date when it was affixed to a vessel or cart-note, and shall enter in the butt the date, the particulars of the vessel, or cart note to which the permit was affixed, and the quantity of beer to be transferred under the permit.

 

25. Permits, and the books containing them, shall be the property of the Collector, and when all permits in a book have been issued, or the transfer of beer is discontinued, the book shall be forthwith returned to the Collector.

26. The brewer shall account, to the satisfaction of the Collector, for all permits issued to him.

Forms.

The forms prescribed by or referred to in these Regulations are those in the accompanying Schedule.

Repeal.

27. The Regulations set out in Schedule III. to the Beer Excise Act 1901-1912 and Statutory Rules 1905, No. 55, 1910, No. 4, and 1910, No. 65, are hereby superseded, save as to anything lawfully done, or as to any right, privilege, obligation, liabilty, penalty, or forfeiture acquired, accrued, or incurred thereunder.

       

SCHEDULE.

Form 1.

Beer Excise Act 1901-1912.

BREWER’S DIARY.

Daily Entries at  Brewery.

Quantities of Material received into the Brewery.

Quantities of Material sold and used.

Estimated quantity in gals. of Beer made.

Beer Bottled.

Quantity of Beer removed in—

Total quantity in gallons of Beer removed in—

Value of Stamps Purchased.

Value of Stamps Used.

Date.

Sugar.

Malt.

Hops.

Other Material.

Sugar.

Malt.

Hops.

Other Material.

Gallons.

Dozen Quarts.

Dozen Pints.

Gallons.

Hogsheads.

Barrels.

Half-hogsheads.

Kilderkins.

15 gallon kegs.

10-gallon kegs

9-galon kegs

5-gallon kegs.

2 gallon vessels.

Bottles. Dozens.

Vessels.

Bottles.

£

s.

d.

£

s.

d.

Quarts.

Pints.

Half-pints.

Balances brought forward..

cwt.

bush.

lbs.

cwt.

bush.

lbs.

Total..................................

Deduct:— From materials the quantities used and sold.............................. From beer made the quantities bottled and bulk beer removed...... Bottled beer, the quantity removed...................... Stamps, the value used......

Deduct:— Bulk beer wasted............... Bottled beer wasted and breakages Balance carried forward....

I declare that the foregoing entries relating to the month of One thousand nine hundred and were made by me, and that they are true in every particular; and further that I have no knowledge of any matter or thing required by law to be stated in such entries which has been omitted therefrom. (Signature of person who made the entries.) Declared before me at  this  day of  19 J.P., or Officer.

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 is true in the several particulars thereof. (Signature of Brewer.) Declared before me at  this  day of 19 J.P., or Officer.

SCHEDULE—continued.

Form 2.

Beer Excise Act 1901-1912.

BREWER’S DELIVERY BOOK.

Brewery.

Date.

No. of Vessel.

Person to whom delivered.

Address.

Bulk Beer.

Bottled Beer.

Description of Vessel.

Contents in Gallons.

Hhd.

Brl.

Half-Hhd.

Kil.

Gal. 15.

Gal. 10.

Gal. 9.

Gal. 5.

Gal. 2.

Doz. Quarts.

Doz. Pints.

Doz. Half-pints.

I declare that the foregoing entries relating to the month of  One thousand nine hundred and  were made by me, and that they are true in every particular; and further that I have no knowledge of any matter or thing required by law to be stated in such entries which has been omitted therefrom. (Signature of the person who made the entries.) Declared before me at this day of 19 J.P., or Officer.

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 is true in every particular thereof. (Signature of Brewer.) Declared before me at this day of  19 J.P., or Officer.

SCHEDULE—continued.

Form 3.

Beer Excise Act 1901-1912.

BREWER’S MONTHLY ACCOUNT.

For the month of  19

Name of Brewer  Place

Materials.

Particulars.	Sugar.				Malt.		Hops.		Other Materials.
cwt.	qrs.	lbs.	cwt.	qrs.	lbs.	bshs.	bshs.	lbs.	lbs.	centals.	centals.
Balances on hand on last evening of preceding month.....................................
Received during the month......................
Deduct— Used during the month for making beer brewed from barley malt and hops exclusively........................................
Used during the month for making beer, n.e.i..................................................
Sold during the month............................
Balances on hand on the evening of the last day of the month................................

SCHEDULE—continued.

Form 3—continued.

Bulk Beer.

Particulars.	Beer brewed from Barley Malt and Hops exclusively.		Beer, n.e.i.
gallons.	gallons.	gallons.	gallons.
Balances on hand on last evening of preceding month..
Quantity of beer made during the month......................
Beer received under permit from my other brewery during the month........................................................
Deduct— Beer removed, duty paid, during the month...............
Beer bottled during the month..................................
Beer transferred to my other brewery during the month..................................................................
Beer wasted during the month..................................
Balances on hand on the evening of the last day of the month..................................................................

Bottled Beer.

Particulars.	Brewed from Barley Malt and Hops exclusively.				N.E.I.
dozen quarts.		dozen pints.		dozen quarts.		dozen pints.
Balances on hand on last evening of preceding month........................................
Beer bottled during the month.....................
Deduct— Beer removed, duty paid, in bottle during the month............................................
Waste and breakage in bottled beer during the month............................................
Balances on hand on the evening of the last day of the month..................................

SCHEDULE—continued.

Form 3—continued.

DETAILS OF BEER REMOVED AND TRANSFERRED

Beer Brewed from Barley Malt and Hops exclusively.

Particulars.

In Vessels.

In Bottles.

hhds.

brls.

½-hhds.

kils.

15-gal. kegs.

10-gal. kegs.

9-gal. kegs.

5-gal. kegs.

2-gal. vessels.

dozen quarts.

dozen pints.

dozen half-pints

Removed from the brewery........................ Transferred from the brewery to my other brewery.................... Total.................

Beer, n.e.i.

Particulars.

In Vessels.

In Bottles.

hhds.

brls.

½-hhds.

kils.

15-gal. kegs.

10-gal. kegs.

9-gal. kegs.

5-gal. kegs.

2-gal. vessels.

dozen quarts.

dozen pints.

dozen half-pints.

Removed from the brewery............. Transferred from the brewery to my other brewery....

Total..........

 

SCHEDULE—continued.

Form 3—continued.

STAMPS.

I declare the before-mentioned particulars were taken from the books kept as required by the provisions of the Beer Excise Act 1901-1912, at the brewery in street at during the month of 19 , and that such particulars are true, and that no materials other than barley malt and hops were used in the brewing and making of the beer described in this account as brewed from barley malt and hops exclusively, and that after the making of that beer no material other than barley malt and hops was added to it. Declared before me at this day of 19 Signature of Brewer. J.P. or Officer. I certify that the above particulars are correct. Signature of Officer.

Particulars

Barley Malt and Hops exclusively.

N.E.I.

Balances on hand last evening of preceding month........................................ Purchased during the month........................................................................... Received as refunds during the month............................................................

£ s. d.

£ s. d.

£ s. d.

£ s. d.

Deduct— Used during the month....................................................................

Balances on hand on the evening of the last day of the month.......

DETAILS OF STAMPS ON HAND. Barley Malt and Hops exclusively.

Bulk.

Bottled.

Value.

8/8

5/10

4/4

2/10

2/6

1/8

1/6

10d.

4d.

20/-

13/4

10/-

6/8

4/-

3/4

2/8

2/-

1/8

1/4

1/-

8d.

4d.

£

s.

d.

N.E.I.

Bulk.

Bottled.

13/-

9/-

6/6

4/3

3/9

2/6

2/3

1/3

6d.

30/-

20/-

15/-

10/-

6/-

5/-

4/-

3/-

2/6

2/-

1/6

1/-

6d.

Total........................................

£

 

SCHEDULE—continued.

Form 4.

Beer Excise Act 1901-1912.

FORM OF CART-NOTE BOOK.

(In triplicate.)

From				Brewery.
[Butt (duplicate of delivery note.)].	Date.	No. of Vessel.	Description of Vessel and Number and Kinds of Bottles.	Contents in Gallons.	Person to whom Delivered or Sent.	Address.	Remarks.

Form 5.

Beer Excise Act 1901-1912.

APPLICATION FOR REFUND OF DUTY.

Summary of Quantities of beer unfit for human consumption as a beverage in respect of which a refund of duty is claimed:—

Vessel sent out from Brewery.			Date of Delivery from Brewery.	Date when Returned to the Brewery or Destroyed.	Quantity Returned or Destroyed.	Name of Customer who Received Beer.	Address of Customer.	No. of page in Ledger showing Customer has been credited with Amount of Refund.
Kind.	Number.	Contents, Gallons.

I declare that the above details are true in every particular, that an amount equal to the duty on the quantity of returned or destroyed beer set opposite each customer’s name has been refunded to such customer or will be refunded upon first settlement or part settlement of account by such customer.

Signature of Declarant

Declared at   before me this   19 .

J. P. or Officer.

[Refund form on back hereof.]

COMMONWEALTH OF AUSTRALIA.

The Beer Excise Act 1901-1912.

Dr. to

TO REFUND OF DUTY ON SPOILED BEER.

Quantity upon which Refund is Claimed.	Equivalent Value in Stamps.
	Number.	Denomination.	Value.
£	s.	d.
Total:—  pounds  shillings pence.  £ Signature of Claimant—

I certify to the best of my knowledge and belief, after due inquiry, that the foregoing account is true and correct in every particular, and that a refund may be made accordingly to the Declarant in this application.

Approved  Signature of Officer.

Collector of Customs for the State of  Date / / .

Date / / .

  

Received on the   19 , from  Esquire,

stamps as above to the value of  pounds  shillings.

pence, in full payment of the above account.

Witness to payment and signature

SCHEDULE—continued.

Form 6.

Beer Excise Act 1901-1912.

RECEIPT FOR BEER DUTY STAMPS.

Commonwealth of Australia.

G R.

Book No.			Receipt No.		Book No.		Receipt	No.
Butt of Receipt for Beer Duty Stamps sold			Receipt for Beer Duty Stamps sold
Place		Place
Date		Date
Received from		Received from
the sum of		pounds		the sum of		pounds
shillings and		pence for the under-		shillings and		pence for the under-

mentioned stamps sold.		mentioned stamps sold.
No. of Stamps sold.	Denomination.	The Consecutive Nos. of the Stamps sold.	Amount.	No. of Stamps sold.	Denomination.		The Consecutive Nos. of the Stamps sold.	Amount.
	Barley Malt and Hops exclusively.				N.E.I.	Barley Malt and Hops exclusively.			N.E.I.

£ s. d. _____________________________________£ s. d. _____________________________________________

________________________________________________________________________________

SCHEDULE—continued.

Form 7.

Beer Excise Act 1901-1912.

PERMIT FOR THE TRANSFER OF BEER.

Form No.

Commonwealth of Australia.

The Beer Excise Act 1901-1912.

Book No.    No.

Butt of Permit to Transfer Beer.

 State.

 Date.

The Permit of which this is the butt, was this day affixed to*

containing   gallons of beer to be transferred from  to

Brewer.

* Kind of vessel or cart-note for bottles.

Form No.

Commonwealth of Australia.

The Beer Excise Act 1901-1912,

G R.

Book No.    No.

Permit to Transfer Beer.

  State.

This permit upon being affixed to a vessel containing beer, or cart-note for bottled beer authorizes the transfer of such beer from to 

Collector.

This permit was affixed this  day of 19 .

Printed and Published for the Government of the Commonwealth of Australia by Albert J. Mullett, Government Printer for the State of Victoria.