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of Quakers, and also of Moravians and Separatists may be accepted in lieu of an oath. Any person making a false oath, affirmation, or declaration, to be deemed guilty of perjury.

Accounts of Revenue.-Collectors or Receivers of money to keep distinct sccounts thereof; those knowingly furnishing false accounts to be punished by fine and imprisonment. Collectors to receive, pay, apply, and remit duties as directed by the Commissioners. Commissioners to collect and keep account of the daties charged or received, and of payments made, and render such accounts to the Treasury. All the revenue of excise to be paid over to the Receiver General of Inland Revenue, and all moneys, bills, notes, &c., to be paid by the Receiver General into the Bank of England. Payments for ordinary purposes may be made, and money retained upon special occasions. Money in the Bank of England to be transferred to the account of the Exchequer. On the death or removal of Receiver General, the balance to be transferred to the account of his successor, Forging any instrument to obtain money from the Bank on account of the Receiver General to be deemed felony.' Duties in Ireland to be paid into the Bank of Ireland unless the Treasury direct otherwise. All accounts to be passed before the Commissioners for auditing the Public Accounts.

Crown's Priority and Lien.-All goods subject to duties of Excise, and all machinery, materials, vessels, and implements used in the manufacture of such goods, are liable for all duties, arrears, and penalties incurred whilst in the possession of the trader. But where goods duly charged with duty have been sold and delivered in the fair course of trade such liability is to cease.

Concealed Goods.—Goods fraudulently removed or deposited to evade the duty, to be forfeited. Persons found employed in unentered excise manufactories to be liable to fine and imprisonment. Persons liable to arrest, not being detained at the time, or who after detention shall escape, may be afterwards arrested. Persons taken before a Justice, and charged with an offence against the Inland Rerenue laws, may be admitted to bail.

Search Warrants, &c.— Upon an Officer making oath of suspicion, a Justice may grant a warrant to enter and seize forfeited goods lodged or concealed in any place. Justices, Constables, and all Her Majesty's Officers serving by commission or warrant, required to assist revenue officers. Constables may continue assistance into neighbouring districts. Constable or peace officer not assisting officer of Excise when required, to forfeit £20. Customs officers are empowered to act under Ercise laws, and Excise officers under Customs laws. Offences under the Customs laws may be sued for by order of the Commissioners of Inland Revenue, and in the names of Excise officers.

Seizures.-Goods forfeited under the Excise laws may be seized by any officer of Excise, or his assistants. On the trial, merits of the case to be proceeded on without inquiry into fact or form of seizure. Seizures under £15 value, unless claimed in one month, to be condemned in the Exchequer.

Obstruction and violent assaults.- Persons obstructing any officer of Excise, or his assistants, in making a seizure, or any persons rescuing the same, or destroying the packages, to forfeit £200. Officers, &o.violently resisted in making seizure may oppose force to force, and upon being prosecuted therefor, to be admitted to bail,

and may plead the general issue. Persons against whom indictments or informations for resistance shall have been filed, to give security, or in default may be committed to prison. If offender be in prison, a copy of the indictment or information may be delivered to gaoler. Indictments or informations for assaulting officers may be tried in any county.

Summary proceedings.-No officer of Excise to act as a Justice in Revenue cases, nor any Excise trader in any case relating to his trade. Information to be exhibited before Justices within six calendar months after commission of offence, and parties to be summoned. Any summons, notice, or order may be served by Excise officers. Justices to proceed to bearing and judgment on the merits without regard to defects in form. Notice in writing to be given to defendant within one week of exhibiting information, and suinmons to be served ten days at the least before the day of hearing. But should the proceedings be for double duty, it will be sufficient if summons be served not less than twelve hours before the time appointed for the hearing. Summons may be left at the place where offence was committed, or at the place of residence, or with the wife, child, or servant of the defendant. Officers of Excise and informers to be deemed competent witnesses. Proof of payment of duties to lie upon the proprietor or person claiming. Justices may mitigate penalty to one-fourth part thereof, and the Commissioners may further mitigate or entirely remit the penalty. Decision of justices may be appealed against to the Quarter Sessions next after the expiration of twenty days from the day of giving judgment. Notice in writing of appeal to be served immediately upon the giving of the judg. ment appealed against. No appeal to be heard unless seven clear days' notice of trial be given. Defendant appealing against a conviction in any penalty, to deposit amount of penalty within three days of hearing. Justices at Quarter Sessions to examine only the evidence before given or tendered for examination, and to reverse or confirm judgment appealed against. Justices to grant warrants for the sale of goods on levying of penalties: goods distrained to be sold after a time stated in warrant, being not less than four or more than eight days: penalty and expenses to be deducted from amount of sale and the overplus returned. When sufficient goods to levy on cannot be fouud, a warrant may issue for the arrest of the person. Warrants may be executed in any part of the United Kingdom upon indorsement by a justice for the place in which the same shall be executed.

Frauds.-Goods fraudulently produced tu obtain drawback, forfeited, with treble the value, or £100. Goods condemned for being adulterated, or mixed with any prohibited ingredients, to be destroyed. Forfeitures after condemnation to be sold publicly to the highest bidder. No goods to be sold for home consumption at less price than the amount of the duties. If such price be not offered, goods to be destroyed or sold for exportation or otherwise disposed of. Commissioners of Inland Revenue may, with consent of Treasury, reward officers detecting private manufactories.

Retired Allowances.-Inserted on pages 36 to 38. Acts.—7 & 8 G. IV. c. 53. 4 & 5 W. IV. c. 51. 4 Vic. c. 20. 11 & 12 Vic. 12 & 13 Vic. c. 1. 23 & 24 Vic. c. 113.

(2.) LICENCES. (GENERAL REGULATIONS.) Brewers are to be deemed, for the purpose of assessing the licence duty payable by them, to have brewed one barrel of beer for every two bushels of malt employed in brewing.

c. 118.

Spirit Grocers.—Persons in Ireland licensed to retail coffee, tea, or pepper, to be deemed Grocers, and entitled to take out a retail spirit licence, for consumption off the premises.

Rent or Rating.–Where the duty upon licences is assessed according to the rent at which the premises for which the licence is required are rated to the inhabited house duty-should any premises not be so rated, the rent or annual value is to be certified by the tenant and landlord, and if certificate be unsatisfactory, the Commissioners of Inland Revenue may adopt other means for ascertaining the true rent or value thereof.

Licences to be Granted by the Collectors and Supervisors of the respective excise collections and districts.

Partners, except auctioneers, need not take out more than one licence. Licence not to authorize any person except Auctioneers, Maltsters, and Postmasters, to carry on trade in more than one set of premises.*

Publicans' Licences.—No licence to be granted for the sale, by a publican, of beer or cyder by retail to be drank on the premises, without a Justices' certificate. No licence to be granted to any person to retail spirits, or foreign wines, or sweets, or made wines, to be drank on the premises, who has not a retail (publican's) beer licence. (But see as regards Wines and Sweets, the law relating lo Refreshmenthouse keepers.)

Renewal of Licences.- Licences taken out by brewers, distillers, publicans, and beer retailers, to expire on the 10th October in each year; all other licences, with a few exceptions, to expire on the 5th July ;— licences to be renewed yearly ; notice of intention to renew to be given by the trader twenty-one days before the expiration of his current licence.

New Beginners.-Licences may be granted to new beginners for a proportional part of a year. Persons who were before licensed, taking out a new licence, shall not be considered beginners unless the old licence shall have expired two years before such new licence is taken out.

Transfer of Licences, 8c — Licences may be transferred to the executors, wife, child, or assigneo of the person licensed ; but in the case of a publican, pot without a Magistrates' certificate. Persons disabled by conviction from keeping a common Inn, shall not be allowed to retail beer under any excise licence ; clerk of the peace to forward notice of such conviction to Collector of Excise within a week of conviction ; the retail spirit licence shall become void also. Upon the expiration within the year of the Magistrates' authority to keep a public house (no conviction baring taken place) a proportionate part of the duties on the Excise licences to be returned.

Trading without Licence.—Licenced traders, to put up orer their premises their names and trades ; penalty for not so doing, or unlicenced persons doing the same, £20. Penalty for not taking out the proper licence required. The occupiers of premises where goods are retailed without licence by persons unknown, shall be deemed to be the retailers thereof, if privy or consenting thereto. Persons liable to a penalty for not producing their licences on demand of an officer. Informer against an unlicenced trader to be paid such sum as the Commissioners shall direct,

* By Treasury Minute of 24th December 1847, licensed traders are allowed to transfer their business to any other premises in which it can be legally carried on.

not exceeding £10, if the penalty cannot be recovered. Not to interfere with the privileges of the Universities, the Vintners' company, or the Mayor and Burgesses of the borough of St. Albans. Penalties and forfeitures to be recovered and applied as other excise penalties, unless otherwise provided.

Acts.-6. G. 4. c. 81.-1. W. 4. c. 51. &c.





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Licences.-Every brewer of beer for sale is required to take out an annual licenco. The penalty for brewing beer for sale without a licence is £100.

The duty on a brewer's licence is charged according to the quantity of beer, that is, the number of barrels brewed within the preceding year. A brewer is deemed by law to have brewed one barrel of beer for every two bushels of malt or every fifty pounds of sugar which he has used. Brewers using sugar are required to take out a separate licence for that purpose.

RATES OF DUTY ON BREWING LICENCES (25 Vic. c. 22.) For and upon every licence to be taken out yearly by any brewer of beer for sale

If the quantity brewed within the year ending the 10th of October previous to taking
out such licenco shall not exceed 20 barrels
Excoeding 20 barrels and not exceeding 50 barrels

and not exceeding 1,000 barrels,
For every 50 and Tractional part of 50 barrels over and above

the first 100 barrels, the additional duty of .............. 0 15 0 1,000 and not exceedinz 50,000 barrels,

For every 50 and fractional part of 50 barrels over and abovo
1,000 barrels, the additional duty of .....

0 14 0 50,000 In addition to the duty chargeable on 50,000 barrels, for every

50 and fractional part of 50 barrels over and above 50,000
barrels, the further duty of ....

0 12 6 Beginnerz" And to pay such additional sum, within ten days after the expiration of licence, as with the duty of 128, Bul. shall amount to one of the rates of duty above mentioned, according to number of barrels of beer brewed within the preceding year. Brewers using sugar (17 & 18 Vic. c. 30, s. 2.)

... 100 Beginners-Licences for less than a whole year's duty are not granted to persons first beginning to brew for sale from malt; but licences to beginners using sugаr may be had on payment of the proportionate part of a year s duty.

Declaration of quantity brewed.—Every brewer of beer for sale is required, before obtaining a licence (other than a first licence) to make a declaration, in writing, either by himself or his principal servant, before a justice of the peace, or the collector of excise, of the quantity of malt and sugar used within the previous year, ending 10th of October. Provisions and penalties of 5 and 6 Wm. IV. c. 62 to apply to this declaration. No licence, however, is to be granted on payment of any less amount of duty than shall appear to be chargeable from the brewer's entry paper.

Payment of Licence Duty,—When the licence duty chargeable on a brewer esceeds £10, it may be paid, if so desired, in two equal portions ; the first moiety immediately after the 10th of October, and the second moiety after the 1st of March following.

Return of Duty.-On the death or bankruptcy of a brewer, or on the business being discontinued before expiration of licence, a proportionate part of the duty shall be repaid, if the duty chargeable on the quantity brewed up to the time of death, &c., is ascertained to be less than the amount paid for the current licence.

Also, when the quantity of beer brewed in any year shall be less than the quantity for which the licence was granted, the difference of duty shall be reps.] to the brewer ; and if such quantity be greater he shall be surcharged.

Surcharges.A surcharge upon a brewer's first licence becomes payable immediately upon the death or bankruptcy of the brewer, and if not paid within three days after demand, a penalty of double the amount of surcharge is incurred. Stock of beer and brewing utensils are liable for this claim.

Spruce Beer.—Brewers of black or spruce beer are to continue to pay the license dutics imposed by 6 Geo. IV. c. 81, provided they brew no other beer on the same premises, &c.

(For rates of duty in this case, see Licence Instructions, or the Inland Revenue Almanack.)

Brewing for other persons.—Persons brewing beer for other persons, at any place away from the premises of the persons for whose use the beer is brewed, are to be deemed brewers for sale, and liable to a licence.

Entry.Brewers for sale are required to make entry in writing of every mash tun, store, building, room, or place, for brewing or storing worts or beer, and also of every place for keeping malt, hops, roasted malt, or sugar, to be used in brewing. Roasted malt must be kept in a room specially entered for the purpose on the brewery premises, and separate from other malt, until taken out of the store room for use.

Entry Paper. --Every brewer before commencing to mash any malt, is to enter in the entry paper left with him, the quantity of malt which he intends to use, the day of brewing, and the date of making such entry. Any brewer who neglects to enter these particulars in the entry paper, or who cancels, obliterates, or makes any false entry therein, is liable to a penalty of £200.

Every brewer using sugar, is, beforo commencing to brew, to enter in the entry paper, in addition to the quantity of malt, the true quantity of sugar which he intends to use, the day of brewing, and the date of making such entry. Any brewer who does not enter these particulars in the entry paper, or who cancels, obliterates or makes any false entry therein, is liable to a penalty of £200,

In addition to the particulars which brewers have hitherto been required by law to enter in the entry paper, they are to insert the particular hour of the day at which they intend to mash any malt or dissolve any sugar. Such entry is to be made twenty-four hours before the time of commencing to brew. Any brewer who does not comply with this regulation is liable to the penalty imposed for omitting to make any other entry in the entry paper. The time at which the grains will be finally drained and ready to be gauged, is to be inserted in the entry paper, as also the time at which the worts will be ready to be sampled. The grains must not be removed from the mash tun, nor the worts mixed with yeast, for one hour after the times so stated.

Materials.-Brewers may use malt, sugar, and brown malt for colouring, in the brewing of beer, but they are not to use any article or ingredient, as a substitute for malt or sugar, on pain of incurring a penalty of £200.

The malt must be crushed by plain metal rollers, and not ground by mill stones.

The sugar, at the time of being used, must be in the same state in which it was imported, and not previously diluted with water or any other liquor.

The use of molasses or treacle is strictly prohibited. (See « Adulteration,” below.)

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