3954
THE NEW ZEALAND GAZETTE.
[No. 138

Beer Duty Regulations.

IN pursuance and exercise of the powers and authorities conferred upon me by Part III of the Finance Act, 1915 (hereinafter referred to as “the said Act”), and of all other powers and authorities enabling me in this behalf, I, Arthur Mielziner Myers, Minister of Customs, do hereby make the following regulations.

REGULATIONS.

1. APPLICATION for a brewer’s license shall be in form No. 1 of the Schedule hereto, and shall contain the particulars therein indicated.

2. Every brewer’s license shall be in form No. 2 of the Schedule hereto.

3. Every brewer shall give security by bond in form No. 3 of the Schedule hereto immediately upon the commencement of Part III of the said Act, or upon his first application for a brewer’s license, whichever first happens.

4. Beer duty shall be paid by means of an entry in form No. 4 of the Schedule hereto, and such entry shall be passed by a Collector or proper officer signing the same.

5. (a.) The brewer’s book required to be kept by section 51 of the said Act shall be in form No. 5 set forth in the Schedule hereto, and shall contain the particulars indicated therein; provided that where the specific gravity of any beer at the time of its final attenuation cannot be inserted in time to enable the transcripts of the brewer’s book to be rendered, in accordance with section 52 of the said Act, on or before the tenth day of the month in which such transcripts are due to be rendered, such specific gravity must be notified to the Collector on or before the tenth day of the following month by a statement signed by the brewer.

(b.) The declarations required by subsection (3) of section 51 and by section 52 of the said Act shall be as set forth in form No. 5, and shall be made in the manner therein indicated.

(c.) The brewer’s book shall be properly balanced by the brewer at the end of every month, and the brewer shall furnish particulars to permit a balance to be struck therein by the Collector of the district or other officer of Customs whenever required.

(d.) Except with the permission of the Collector, the brewer’s book shall be kept at, and shall not be removed from, the brewery.

(e.) A brewer may not cancel, alter, or obliterate any entry in the brewer’s book without the permission of the Customs officer, who shall initial such alteration.

6. Except as provided under Regulation 15, 10 per centum of the total worts pitched for fermentation shall be allowed for wastage in process of manufacture and for use as beer upon the brewery premises.

7. (a.) The notice of intention to brew required by section 57 of the said Act shall be in one of the forms numbered 6 or 7 of the Schedule hereto, whichever is applicable, and shall contain the particulars therein indicated.

(b.) Whenever notice to brew is given to a Postmaster or Police officer acting as an officer of Customs, such notice shall be rendered in duplicate, and one copy shall be sent by such officer to the Collector for the district.

8. The casks in which beer is removed from the brewery shall be legibly branded or painted with oil colour on the outside of both ends to show the name of the brewer by whom the beer was brewed, or such abbreviation thereof as is approved by the Collector, also the name of the place where the beer was brewed and the number of imperial gallons the cask is capable of holding.

9. The license to manufacture hop-beer for sale shall be in form No. 8 of the Schedule hereto.

10. The specific gravity of worts used in brewing shall be ascertained by means of Bates’ saccharometer or by any suitable instrument approved by the Comptroller.

11. Where possible the Customs officer shall check the specific gravity of the worts entered in the brewer’s book by the brewer within twelve hours of the time of pitching for fermentation, but if he cannot to his own satisfaction check the original gravity by the saccharometer a sample of the beer when finished shall be sent to the Comptroller.

12. Should the Collector or an officer not take account of the gravity and quantity of worts from any brewing within twenty-four hours of their first collection for fermentation the said worts may be removed by the brewer to another vessel or vessels to complete fermentation.

13. Return worts not exceeding 1,025 specific gravity may be left in any vessel specially named for that purpose and may be mixed with a succeeding brew.

14. Except as provided in Regulation 13, or with the consent of the officer of Customs, all worts mashed must be run into the fermenting-vessels or gyles.

15. Where it is necessary to mix partially fermented beer with worts in a fermenting vessel or vessels written notice of intention to make such mixture shall be given to the officer of Customs, specifying the numbers of the vessels containing the liquors to be mixed. Such notice shall be delivered at least twelve hours before the mixing is to take place. After mixing the brewer shall enter the quantity and gravity of unfermented worts which have been added to the partially fermented beer. The gravity of the added worts shall be ascertained in the following manner:—

Example.—270 gallons partially fermented beer, specific gravity 1,030, made up to 20 hogsheads (1,080 gallons) by the addition of unfermented worts. Specific gravity of the total 1,048.

What is the specific gravity of the 15 hogsheads (= 810 gallons) which have been added?

1,080 gallons × 1,048 = 1,131,840
270 ,, × 1,030 = 278,100
———
810 ,, Difference 853,740 ÷ 810 = 1,054

16. Worts and beer from yeast-pressing which have been assessed for duty may be returned to a fermenting vessel or gyle containing charged worts, provided the attention of the Customs officer is first drawn thereto.

17. Yeast may be added to wort at any stage of brewing after it reaches the fermenting vessels or gyles.

18. (a.) Before any brewer or other person destroys or runs off any beer which has been rendered unfit for consumption before delivery from the brewery through accident or misfortune 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. An entry of the quantity of beer destroyed or run off must be made in the brewer’s book at the summary of account of beer to be rendered at the close of each month.

(b.) Upon written application being made to the Collector, unsound beer which has been rendered unfit for consumption through accident or misfortune before delivery from the brewery may be converted into vinegar in the presence of an officer of Customs, and the quantity dealt with may then be written off the brewer’s book and certified to therein in the following form by the supervising officer:—

“I hereby certify that __ hogsheads of beer have this day been converted into vinegar under my supervision by the addition of acetic acid, varying in proportion according to the condition of the sour beer so treated.”

19. Every brewer shall, at the request of a Collector or other officer of Customs, produce all materials for brewing 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 said Act or these regulations.

20. Each mash-tun, wort-receiver, underback, copper, boiler, cooler, collecting and fermenting or other vessel used in brewing, together with every room and place to be so used, must have a name indicating its use painted upon it, and must be numbered in regular succession.

21. Mash-tuns may be used as fermenting-vessels if properly marked and specified for that purpose in the application for a brewer’s license.

22. All vessels must be fixed or placed so that the contents can be gauged.

23. Where the edges of fermenting vessels or gyles are not level a space of not less than 6 in. shall be levelled off as a permanent dipping-place, or a permanent glass tube may be inserted showing the gauge.

24. A chart supplied by the Customs gauger and showing in gallons the capacity of all fermenting vessels or gyles shall be permanently kept at each brewery. The chart shall also show the allowance for coils where such are to be immersed in the liquor.

25. Where such chart is lost or destroyed it shall be immediately replaced by application to the Collector at a fee of 5s.

26. The cleansers or vessels into which beer is run to finish fermenting shall be numbered consecutively in chalk or whiting in such manner as to indicate the brew which they contain, and in each case shall indicate the day of the month on which brewing took place, beginning at number 1 for the first brewing of each calendar year or from the time these regulations come into force until the end of the present year.

27. A bushel of malt shall be taken at 40 lb. weight and a bushel of black malt at 32 lb. weight irrespective of bulk.

28. 30 lb. of flaked rice, maize, or other description of corn prepared in a similar manner is to be taken as being equal to 40 lb. of malt.

29. Every person who commits a breach of these regulations shall be liable to a penalty of £50.

30. These regulations shall come into force on the 1st day of December, 1915.

[Form No. 1.

SCHEDULE.

APPLICATION FOR A BREWER’S LICENSE.

In pursuance of section 38 of the Finance Act, 1915, I hereby apply for a brewer’s license (for myself or [Name of firm or company]) to carry on the business of a brewer at the [Name of brewery] Brewery, situated at __, in the County [or Name and registered address of incorporated company, or name of every person interested or to be interested in the business, and nature of interest :