✨ Beer Duty Regulations
Dec. 27.] THE NEW ZEALAND GAZETTE. 1427
Borough] of , to the depot [warehouse or ] |
situated at , in the District of
This permit to remain in force days, from this
day of , 18 .
Collector.
- The Collector, upon receiving the application, will sign
and issue the required permits to the applicant, who will
indorse upon his application a receipt in the following form,
viz.:
—
Received this day, from the Collector of District,
permits numbered to , which are to
be affixed to the casks of beer for removal, as herein specified.
(Signed.)
Dated the day of , 18 .
-
The brewer, upon receiving the permits, shall, within
twenty-four hours, proceed to affix them upon the heads of
the casks immediately under the bung-stave, and at the
same time cancel each permit in the same manner as beer-
duty stamps are required to be cancelled. -
All beer removed under bond shall have a permit
affixed to the cask containing it before removal from the
brewery. -
All beer for which permits have been obtained shall
be delivered from the brewery and deposited in the depot,
warehouse, or place within the time specified in such per-
mits, or, if not used, the permits shall be returned to the
Collector before the expiration of that time. -
As soon as the permits are affixed, the brewer shall
notify to the Collector of the district the date of such affix-
ing, in order that it may be recorded. -
The date of affixing the permit, or, in case the date is
accidentally obliterated, the date of issue of the permit,
shall be the point of time from which calculation shall be
made in determining whether the cask has been too long in
transit from the brewery to the depot, warehouse, or place ;
and in case both dates are illegible the casks may be de-
tained and the owner required to prove the absence of frau-
dulent intent. -
When the depot, warehouse, or place is situated in a
different district to that in which the brewery is situated,
due notice of the intended removal of beer is to be forwarded
by the Collector issuing the permits to the Collector in whose
district the depot, warehouse, or place is situated ; and the
brewer is promptly to notify to the Collector last mentioned
the receipt in his warehouse of the casks containing such
beer. -
Beer may be repacked in the depot, warehouse, or
place as aforesaid into other casks, provided they are of such
sizes as are prescribed by regulations, and the necessary
stamps are affixed before delivery as required by the fifteenth
section of the said Act. -
Permits are to remain upon the casks until they are
removed from the depot, warehouse, or place aforesaid, or
until the contents thereof have been repacked into other
casks and the necessary duty-stamps affixed, at which time
they are to be scraped off and destroyed. -
Every brewer removing beer under permit shall keep
a separate account, in a book to be provided for that pur-
pose, of all beer received into his depot, warehouse, or place
aforesaid; and of all beer sold or removed therefrom for con-
sumption or sale. -
Such book shall be kept in the manner similar to the
book required to be kept under the provisions of section
24, and to be subject in all respects to the sections of the
said Act requiring brewers to keep books and render state-
ments. -
When beer is to be removed from one part of the colony
to another before being stamped, the brewer shall give bond
in the form provided for the removal of warehoused goods
under the Customs Acts, so far as the same may be applic-
able. -
Immediately after arrival at port of destination, and
before leaving the wharf, each cask is to be stamped in the
manner required by section 15 of the said Act, in the pre-
sence of an Examining Officer of Customs. -
Each permit shall be destroyed by the Examining
Officer at the time when the stamp is affixed. -
The agent of the brewer at the port of destination
may for the purposes of these regulations be treated as the
brewer for the purpose of purchasing, cancelling, and affix-
ing of stamps as required by law and regulations. -
Beer may be exported without being stamped, provided
the exporter enters into the bond required under the Customs
Acts for the exportation of warehoused goods, so far as the
same may be applicable, and obtains and affixes the usual
permit to each cask. -
The bond to be given under section 10 of the said Act
shall be in the form of Schedule B hereto. -
If any person fails, refuses, or neglects to do anything
required by these regulations, or wilfully does anything pro-
hibited by these regulations, every such person so offending
shall be liable to a penalty not exceeding £50.
SCHEDULE A.
FORM NO. 1.
Book to be kept by Brewer under the Provisions of Section 24 of "The Beer Duty Act, 1880."
Account of all Beer produced and disposed of, also of all Beer-duty Stamps purchased and used, at the Brewery
carried on by , in the County [or Borough] of , together with the Balances of Beer
and Stamps in hand on the First and Last Days of the Month of 188 .
Beer produced: Kind and
Quantity; Estimated
in Hhds. for Sale.
Stamps purchased.
Value of
Stamps.
Quantity of Beer removed
under Bond or Permit.
Actual Quantity of Beer sold and delivered for
Consumption, and Stamps used.
Date.
Quantity.
Date.
To what
District
or Depot.
Date.
Total
Quantity in
Hhds. sold
or disposed
of.
Hhds.
36 Gals.
30 Gals.
28 Gals.
27 Gals.
18 Gals.
10 Gals.
5 Gals.
3 Gals.
2 Gals.
Stock on hand
first of month
Brewed on
Total to be ac-
counted for—
Sold and other-
wise disposed
of
Balance on
hand last day
of month
The quantity of malt used during the month was
bushels.
The quantity of hops used during the month was
pounds.
The quantity of sugar and glucose used during the month
was pounds.
The quantity and description of other materials used
during the month was .
I declare that the foregoing entries were made by me, and
that they state truly, according to the best of my knowledge
and belief, the estimated quantity of the whole-amount of
beer brewed, and the actual quantity sold and delivered for
consumption, and the actual quantity removed, from the
brewery owned by , at , in the County [or
Borough] of , from the first day of the month of
to the last day of such month ; 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.
.......................
[To be signed by the person who made the
entries in the book.]
Declared before me at , this day of
188 .
.......................
Collector for the District of [or a
Justice of the Peace or Postmaster].
I declare that, to the best of my knowledge and belief, the
foregoing entries contain all the particulars required by law,
and that the same are true in such several particulars.
.......................
[To be signed by the brewer if entries in
book not made by him.]
Declared before me at , this day of
188 .
.......................
Collector for the District of [or a
Justice of the Peace or Postmaster].
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NZ Gazette 1888, No 70
✨ LLM interpretation of page content
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Regulations under Beer Duty Act
(continued from previous page)
🏭 Trade, Customs & Industry27 December 1888
Beer Duty Act, Regulations, Customs, Permits, Breweries, Warehouses, Deposits, Bonds, Penalties