STATUTORY
rules.
1905. No. 55.
s
REGULATIONS
UNDER THE BEER EXCISE ACT 1901.
I, the Governor-General in and over the Commonwealth of Australia,
acting with the advice of the Federal Executive Council, hereby make the
following Regulations under the Beer
Excise Act 1901, to come into operation on the first day of October, One
thousand nine hundred and five.
Dated this 23rd day of August, One thousand
nine hundred and five.
NORTHCOTE,
Governor-General.
WILLIAM
JOHN LYNE,
By
His Excellency’s Command.
BEER
EXCISE regulations.
———
Return of Beer to
Brewery.
1. 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.
(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.
2. Brewers
must apply for the purchase of stamps on forms supplied by the Collector.
3. The
brewer, upon purchase of stamps, shall be furnished with a receipt for the
amount paid in the following form:—
Book No. Receipt
No Butt of Receipt for Beer Duty Stamps sold. Place Date
Received from
the sum of pounds shillings and pence
for the undermentioned stamps sold. | Commonwealth of Australia. E.R.
Book No. Receipt
No. Receipt for Beer Duty Stamps sold. Place Date
Received from
the sum of pounds shillings and pence
for the undermentioned 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.__________________________________________ |
______________________________________________ | _________________________________________
|
4. The brewer shall keep the receipt, and shall produce it upon the
request of an officer.
Books kept by Brewers.
5. 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.
6. Separate and distinct entries shall be made in
the brewer’s diary and 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.
7. The forms of brewer’s diary and brewer’s
delivery book prescribed by the Regulations in the Schedule to the Beer Excise Act 1901 may still be used,
and 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.
Permits for the Transfer of Beer.
8. 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.
9. 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 the form hereto:—
Form No. | Form
No. |
Commonwealth of
Australia. | Commonwealth of Australia. The Beer Excise Act 1901. |
The Beer
Excise Act 1901. | E. R. |
Book No. No. |
Butt of Permit to
Transfer Beer.
| Book
No No. |
State.
| Permit to Transfer Beer. |
Date.
| State.
|
The Permit of which this is the butt, was this
day affixed to* containing gallons of beer to be transferred from to | 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. |
Brewer.
| This
permit was affixed this day |
* Kind of vessel or cart note for bottles. | of 19 . |
10. Permits shall only be used in accordance with
Sections 30 and 31 of the Beer Excise Act
1901, and shall only be detached from their butts for the purpose of being
so used.
11. 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.
12. 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.
13. The
brewer shall account, to the satisfaction of the Collector, for all permits
issued to him.
Brewer’s Monthly
Account.
14. When
beer from malt and hops exclusively and beer from other materials are brewed in
the same brewery, or when a brewer transfers beer from one of his breweries to
another, the brewer’s monthly account shall be according to the form hereto,
and shall contain the particulars hereunder set out, and shall be sent by the
brewer to the Collector on or before the seventh day of each month:—
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......
|
Bulk Beer.
Particulars. | Beer brewed from Barley Malt and Hops exclusively. | Beer, n.e.i. |
Balances on hand on last evening of preceding month....................................................................... | gallons. | gallons. | gallons. | gallons. |
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..............................................................................................
|
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. |
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. |
Removed from the brewery............................................................................. |
Transferred from the brewery to my other
brewery............................................................................. | ........ | ........ |
Total............................................................................. |
Stamps.
Particulars. | Barley Malt and Hops exclusively. | N.E.I. |
Balances on hand on last evening of preceding
month................................................................................................................. | £ | £ | s. | d. | £ | s. | d. | £ | s. | d. |
Purchased during the month................................................................................................................. |
Received as refunds during the month................................................................................................................. |
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. |
8/4 | 5/6 | 4/2 | 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. |
12/6 | 8/3 | 6/3 | 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....................................
| £. |
I declare
the before-mentioned particulars were taken from the books kept as required by
the provisions of the Beer Excise Act 1901
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.
15. The
brewer’s monthly account and the particulars therein shall be verified by the
declaration set out at the foot of the form.
16. The
Regulations of 11th September, 1902, made under the Excise Act 1901, and the Beer
Excise Act 1901, are hereby repealed save as to anything lawfully done or
as to any right, privilege, obligation, liability, penalty, or forfeiture
acquired, accrued or incurred thereunder.
By Authority: Robt.
S. Brain, Government Printer,
Melbourne.