Feb. 12.] THE NEW ZEALAND GAZETTE. 541

REGULATIONS.

1. THE following shall be the casks and the respective sizes thereof in which beer shall be sold or removed for consumption or sale, viz. :—
   Casks, viz. :—
   Butts, of a capacity of 108 Imperial gallons.
   Hogsheads, of a capacity of 54 Imperial gallons.
   Barrels, of a capacity of 36 Imperial gallons.
   Kilderkins, of a capacity of 18 Imperial gallons.
   Other kinds, of a capacity of 30, 28, 27, 10, 5, 3, and 2 Imperial gallons respectively.

2. Butts shall be assessed for duty at 106 gallons, hogsheads at 52 gallons, and all other casks shall be assessed for duty as containing the number of gallons of beer they are respectively capable of holding when filled.

3. The book required to be kept by subsection (1) of section 23 of the Beer Duty Act, 1908 (hereinafter referred to as the “principal Act”), shall be in the form No. 1 of Schedule “A” hereto, and the book required to be kept by subsection (2) of that section shall be in the form No. 2 of the said Schedule.

4. Every cask of beer when sold or removed for consumption or sale shall be stamped with one stamp only in the manner required by section 16 of the principal Act, and the particulars thereof shall be entered in the book required to be kept for that purpose, as prescribed in regulation 3 hereof. The stamp shall denote the duty payable in respect of the beer contained in the cask in accordance with the provisions of regulation 2 hereof, and shall be so placed as to fairly cover the whole of the plug or stopper of the tap-hole.

5. A certified copy of the name, signature, or initials, and an imprint of any stamp used by the brewer in cancellation of stamps, must be furnished to the Collector of the district by every person carrying on a licensed brewery under the principal Act, and if any change is made in the mode of such cancellation the same shall be immediately notified to such Collector.

6. No stamp shall be covered or concealed from view with any address-card or otherwise, but it may be secured by cork or otherwise at each corner to prevent the stamp from coming off the cask, or it may be protected by covering the stamp with a card or metal plate having a circular hole in the middle not less than one and one-half inches in diameter.

7. Before any brewer or other person destroys or runs off any beer in a brewery he shall make application to the Collector of the district, who may thereupon grant permission and appoint an officer to be present at the operation, and when completed an entry thereof must be made in the book prescribed in regulation 3 hereof, and such entry shall be certified by the officer so present.

8. Every brewer shall, at the request of a Collector or other officer of Customs, produce all materials for brewing and duty stamps and beer in his possession, and shall permit such Collector or officer to take particulars thereof, and shall satisfactorily account for any discrepancy appearing to exist between such particulars and the statement thereof in any book required to be kept by the principal Act or these regulations.

9. The books required to be kept by the principal Act and these regulations shall be properly balanced by the brewer at the end of every month, and the brewer shall permit a balance to be struck therein by the Collector of the district or other officer of Customs whenever required.

10. The said books shall be kept at and shall not be removed from the brewery.

11. The application for a permit for the removal of beer under the provisions of section 29 of the principal Act shall be as follows :—
    I, , of , in the district, brewer, owning or occupying a depot or warehouse used exclusively for the storage (or sale) of beer in bulk, and situated at , in the district of , hereby apply for the necessary permits to remove of from brewery to the depot or warehouse aforesaid without affixing duty stamps thereto.

(Signed.)

Dated the day of , 19 .
To the Collector of the district.

12. The form of permit shall be as follows :—
    No.
    Permit to remove without duty-stamp one from the brewery situated at , in the County (or Borough) of , to the depot or warehouse situated at , in the District of .
    This permit remains in force for days, from this day of , 19 .
    , Collector.

13. The Collector, upon receiving the application, shall sign and issue the required permits to the applicant, who must endorse 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 , 19 .

14. The brewer, upon receiving the permits, shall within twenty-four hours 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.

15. All beer removed under bond shall have a permit affixed to the cask containing it before removal from the brewery.

16. All beer for which permits have been obtained shall be delivered from the brewery and deposited in the depot or warehouse within the time specified in such permits, or, if not used, the permits shall be returned to the Collector before the expiration of that time.

17. As soon as the permits are affixed, the brewer shall notify to the Collector of the district the date of such affixing, in order that it may be recorded.

18. 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 or warehouse; and in case both dates are illegible the casks may be detained and the owner required to prove the absence of fraudulent intent.

19. When the depot or warehouse is situated in a different district to that in which the brewery is situated, due notice of the intended removal of beer shall be forwarded by the Collector issuing the permits to the Collector in whose district the depot or warehouse is situated, and the brewer must promptly notify to the Collector last mentioned the receipt in his depot or warehouse of the casks containing such beer.

20. Beer may be repacked in the depot or warehouse 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 section 16 of the principal Act.

21. Permits are to remain upon the casks until they are removed from the depot or warehouse 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.

22. Every brewer removing beer under permit shall keep a separate account in a book, to be provided for that purpose, of all beer received into his depot or warehouse aforesaid, and of all beer sold or removed therefrom for consumption or sale.

23. Such book shall be kept in the manner similar to the book required to be kept under the provisions of subsection (1) of section 23 of the principal Act, and shall be subject in all respects to the provisions of the principal Act requiring brewers to keep books and render statements.

24. Except in special cases, and with the previous consent in writing of the Collector of the district in which any depot or warehouse for the storage or sale of beer in bulk is situate, it shall not be lawful to remove beer from such depot or warehouse between the hours of five o’clock in the evening and eight o’clock of the following morning.

25. When beer is to be removed from one part of New Zealand to another before being stamped, the brewer shall give a bond in the form provided for the removal of warehoused goods under the Customs Acts, so far as the same may be applicable.

26. Immediately after arrival at the port of destination, and before leaving the wharf, each cask is to be stamped in the manner required by section 16 of the principal Act, in the presence of an examining officer of Customs.

27. The permit on every such cask shall be destroyed by the examining officer at the time when the stamp is affixed.

28. 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, affixing, and cancelling of stamps as required by law and regulations.

29. 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.

30. The bond to be given under section 7 of the principal Act shall be in the form of Schedule “B” hereto.