Wilcox v Donohoe

The Supreme Court of New South Wales considered a dispute between Wilcox and Donohoe concerning the alleged manufacture of beer without a licence, contrary to the *Beer Excise Act 1901*. The central issue was whether the beer in question, which was below the dutiable alcoholic strength at the time of brewing but subsequently increased in strength, constituted an offence under the Act.

The court was required to determine whether the process of increasing the alcoholic strength of beer after it had been brewed, but before it was subject to excise, could be considered part of the "making" of beer for the purposes of the *Beer Excise Act 1901*. This involved interpreting the definition of "making" within the context of the Act and its associated excise tariff schedule.

The court reasoned that the Act defined "making" as the process of brewing beer. It found that the subsequent increase in alcoholic strength, which occurred after the brewing process was complete, was not part of the initial making of the beer. Therefore, the beer, being below the dutiable standard when brewed, did not fall within the scope of the offence as defined by the legislation. The court concluded that the actions of the defendant did not constitute the unlawful making of beer under the *Beer Excise Act 1901*.