The Customs Department, as regulated by “The Customs Regulation Act, 1858,” shall be charged with the administration of this Act, and the Commissioner shall have and may exercise the like powers and authorities in relation to the collection and management of the duties imposed by this Act as he now has and may exercise in relation to the revenue of Customs under “The Customs Regulation Act, 1858,” and other Acts in force for the collection and management of that revenue, in so far as the same are applicable to the several matters and things in this Act provided.

For the purpose of levying and collecting the duties imposed by this Act, the Commissioner may appoint convenient districts.

He may from time to time alter, as he thinks fit, the boundaries of such districts, and may appoint Collectors for such districts, and a place or places in each district at which the duties leviable under this Act shall be paid, received, and collected.

The Commissioner may from time to time make, alter, and revoke regulations for all or any of the purposes for which it is hereinafter provided that regulations may be made, or which may be necessary for the effectual administration of this Act, and any such regulations may prescribe penalties for the breach thereof not exceeding fifty pounds.

All such regulations shall be gazetted, and shall take effect upon a date to be named therein, and thereupon shall have the force of law as if the same had been inserted in this Act.

Every brewer at present carrying on, or who shall hereafter desire to carry on, the trade or business of a brewer, shall, before commencing or continuing such trade or business, send to the Collector of the district in which his brewery is situated or is proposed to be established a notice in writing in the form or to the effect set forth in the First Schedule hereto, containing the particulars required by the said Schedule.

Every such notice shall be verified by the declaration of the person sending or giving such notice, or, if sent by more than one person, then by one of such persons; and every such declaration shall be in the form or to the effect set forth in the Second Schedule hereto.

No person shall commence, carry on, or continue the business of a brewer until be has complied with the provisions of the last preceding section, and obtained from the Collector a license in the form set forth in the Third Schedule hereto or to the effect thereof, for which an annual license fee of one pound shall be paid to the Collector.

It shall not be necessary for any person who has taken out a license under this Act to take out a wholesale or brewer’s license under any Act or Ordinance in force.

If any person shall knowingly commit or suffer a breach of this or the last preceding section, he shall be liable to a penalty of not less than ten pounds nor more than two hundred pounds.

Licenses shall be renewable not later than the fifth day of January in each year; and where a license is issued in any year later than the fifth day of January, the fee shall be paid for the whole year.

Only one license shall be necessary where any brewery is carried on by two or more persons in partnership.

When any license is issued to any brewer under this Act it shall not be necessary for such brewer to be registered or take out a brewer’s license under or for the purposes of “The Distillation Act, 1868;” and every license issued under this Act shall be deemed to be a license issued under the last-mentioned Act, and the holder of such license shall be deemed to be registered thereunder.

Every brewer, within one month after the passing of this Act, and in the first week of the month of January in each succeeding year, shall execute a bond to Her Majesty, her heirs and successors, with two sufficient sureties to be approved by the Collector of the district, in a sum equal to twice the amount of the tax such brewer will be liable to pay during any one month, and conditioned,—

That he shall pay, or cause to be paid, as herein prescribed, the duty required by law on all beer made by him or for him before the same is sold or removed for consumption or sale, except as hereinafter provided;

And that he shall in all respects faithfully comply, without fraud or evasion, with the requirements of this Act and any other law relating to the manufacture and sale of beer.

Upon and after the ninth day of June, one thousand eight hundred and eighty, there shall be paid on all beer brewed or manufactured and sold, or removed for consumption or sale, within the colony a duty of threepence per gallon, which duty shall be paid by the brewer by whom such beer is made by means of stamps, in the manner and at the time hereinafter specified.

The Commissioner shall cause suitable stamps to be prepared, denoting the amount of duty required to be paid on the casks of beer liable to duty under this Act, and every Collector shall keep on hand a supply of stamps equal in amount to two months’ sale thereof, if there be any brewery in his district; and such stamps shall be sold by such Collector only to the brewers carrying on business in his district.

Every Collector shall keep an account of the number and value of the stamps sold by him to each brewer; and there shall be allowed upon all sales of such stamps of the value of ten pounds and upwards to any brewer, for use in his business, a deduction of five per centum.

Until the Commissioner is enabled to prepare the necessary stamps, the duty hereby made payable shall be collected in cash.

Every such cash payment shall be made at such time and manner as may be or have been prescribed by regulations, and if so made shall be deemed a compliance with this Act; and no person shall be liable to any penalty under this Act for omission to use stamps until fourteen days after a notification, signed by the Commissioner, shall have been gazetted stating that such stamps are prepared and available for use.

Every brewer shall obtain from the Collector of the district in which his brewery is situated the proper stamps, and shall do the following things:—

Affix upon the plug or stopper of the tap-hole in the head of every cask, when sold or removed from such brewery, a stamp denoting the amount of the duty payable upon such beer, in such a way that the said stamp will be destroyed upon the withdrawal of the liquor from such cask, or upon the introduction of a faucet or other instrument for that purpose:

At the time of affixing such stamp cancel the same by writing or imprinting thereon the name of the brewer by whom such beer was made, or the initial letters thereof, and the date when cancelled.

The absence of the proper stamps, duly cancelled, from any cask containing beer after its sale or removal from the brewery where it was made, shall be notice to all persons that the duty has not been paid thereon, and shall be prima facie evidence of the non-payment thereof.

Any cask containing beer upon which the duty required has not been paid which shall, after its sale or removal from the brewery, be in the possession of any person, shall be liable to seizure and forfeiture wherever found; but this provision shall not apply to beer removed or sold under permit issued under this Act.

Every brewer who refuses or neglects to affix and cancel any stamp in the manner required by this Act, or who affixes a false or fraudulent stamp thereto, or knowingly permits the same to be done, shall be liable to a penalty of twenty pounds for each cask or package on which such omission or fraud occurs.

Whenever any person knowingly sells, removes, receives, or purchases, or in any way knowingly aids in the sale, removal, receipt, or purchase of any beer contained in any cask from any brewery, upon which the proper stamp required by this Act has not been affixed, or on which a false or fraudulent stamp is affixed, or on which a stamp once cancelled is again used, he shall be liable to a penalty not exceeding fifty pounds.

Whenever any person knowingly withdraws or aids in the withdrawal of any beer from any cask containing the same, without destroying or defacing the stamp affixed thereon, or knowingly withdraws or aids in the withdrawal of any beer from any cask upon which the proper stamp has not been affixed, or on which a false or fraudulent stamp is affixed, he shall be liable to a penalty not exceeding fifty pounds.

Every person who knowingly removes or defaces the stamp or permit affixed upon any cask in which any beer is contained, in any manner not authorized by this Act, shall be liable to a penalty not exceeding ten pounds for each such cask from which the stamp or permit is so removed or defaced, and to render compensation to the owner of such beer for all damages sustained by him by reason of such removal or defacement.

Every person who withdraws any beer from any cask upon which the proper stamp has not been affixed, for the purpose of bottling the same, or who carries on, or attempts to carry on, the business of bottling beer in any brewery, shall be liable to a penalty not exceeding one hundred pounds, and all chattels and utensils used in such bottling or business shall be liable to forfeiture.

Any person who,—

Fraudulently removes or causes to be removed from any cask any stamp, or affixes any stamp which has been so removed to any other cask with intent that such stamp may be used again;

Sells or offers for sale, or utters, any stamp which has been so removed, or which has to his knowledge been so removed as aforesaid;

Practises, or is concerned in any fraudulent act, contrivance, or device not specially provided for, with intent to defraud Her Majesty of any duty under this Act,

shall be liable to a penalty, over and above any other penalty to which he may be liable under this Act, not exceeding twenty pounds.

Every person who makes, sells, or uses any false or counterfeit stamp or permit, or any die for printing or making stamps or permits, which is in imitation of or purports to be a lawful stamp, permit, or die of the kind before mentioned in this Act, or who procures the same to be done, shall be guilty of felony, and upon being convicted thereof shall be liable to penal servitude for any term not less than seven years, or to be imprisoned, with or without hard labour, for any term not exceeding four years.

Every brewer shall, from day to day, enter or cause to be entered, in a book to be kept by him for that purpose, the kind and estimated quantity of beer produced, and the actual quantity sold or removed for consumption or sale.

He shall also, from day to day, enter or cause to be entered, in a separate book to be kept by him for that purpose, an account of all materials (each kind being specified separately) by him purchased for the purpose of producing such beer.

The books required to be kept by this and the last preceding section shall be open, at all reasonable hours, to the inspection of any Collector or other proper officer, who may take extracts therefrom or transcripts thereof.

The entries made in such books shall, at the end of each month, be verified by the declaration of the person by whom they were made.

Such declaration shall be written in the book at the end of such entries, and signed by the person making such declaration, and the same shall be in the following form, or to the effect thereof:—

Every brewer shall also, in case the original entries made in his book were not made by himself, subjoin thereto the following declaration:—

Every brewer shall also render to the Collector, on or before the tenth day of each month, transcripts in duplicate, from the said books required to be kept as aforesaid, showing the estimated quantity of beer brewed, and the actual quantity sold or removed for consumption or sale during the preceding month.

There shall also be appended to such transcripts a statement showing what materials for the purpose of producing beer have been purchased by him, or on his behalf, for the preceding month.

To every such transcript and statement there shall also be added a declaration in the terms or to the effect set forth in the last preceding section.

Every brewer who evades or attempts to evade the payment of any duty payable under this Act, or fraudulently neglects or refuses to make true and exact entry and report of any matter or thing in the manner required by law, or to do or cause to be done any of the things by law required to be done by him as aforesaid, or who intentionally makes any false entry in the said books or either of them, or in the said statement, or knowingly allows or procures the same to be done, shall forfeit for every such offence all the beer made by him or for him and then in his custody or possession, and all the vessels, utensils, and apparatus used in making the same, and be liable to a penalty of not less than fifty nor more than one hundred pounds.

Every brewer who neglects to keep books, or refuses to furnish the transcript thereof, or any statement to accompany the same, as provided by this Act, or refuses to permit the proper officer to examine such books in the manner provided and take extracts therefrom or transcripts thereof, shall for every such refusal or neglect be liable to a penalty not exceeding fifty pounds.

All beer shall be sold, or removed for consumption or sale, only in casks of such sizes as may be prescribed by regulations.

Any beer as aforesaid contained in casks of sizes other than those approved by the Commissioner shall be forfeited, and may be seized by any officer of police, or other proper officer acting under this Act.

Any brewer may, upon obtaining a permit as hereinafter provided, remove or cause to be removed from his brewery to a depôt, warehouse, or other place occupied by him, and used exclusively for storage or sale of beer in bulk, any quantity of beer of his own manufacture not less than fifty barrels at a time, without affixing the proper stamps on the casks containing such beer at the brewery, upon the following conditions:—

Every such permit shall be granted, upon application, by the Collector of the district in which the said beer is brewed, and under such regulations as may be prescribed;

The brewer of such beer shall stamp every cask containing the same when it leaves such depôt or warehouse, in the same manner and under the same penalties and liabilities as he would be liable to if no such permit had been granted;

The Collector of the district in which such depôt or warehouse is situated shall furnish the brewer with the stamps for stamping the same as if the said beer had been brewed in his district.

The Commissioner shall cause to be prepared permits in such form as he may think suitable, and shall cause a sufficient supply thereof to be kept on hand by each Collector or other proper officer, who shall dispose of the same and keep an account thereof in like manner as he is required to do in the case of stamps.

Each permit must be affixed to every cask removed as aforesaid, and must be cancelled or destroyed in like manner and under the same penalties and liabilities as provided herein as to stamps, and otherwise as may be prescribed.

Any brewer may remove, under bond or permit, beer of his own brewing from his brewery or place of storage as aforesaid to any Customs bonded warehouse, or to any place appointed and approved by the Commissioner for the storage of beer, prior to the duty being paid thereon; and any brewer may also, as may be prescribed by regulations, export, under bond or permit as aforesaid, beer of his own brewing without affixing the proper stamps on the vessels containing the same.

If any beer be delivered, carried, or conveyed from any brewery or place of storage as aforesaid for removal to another part of the same district, or to another district, or for exportation, without due notice of the intended delivery thereof having been given to the Collector of the district in which such beer was brewed; or

If such delivery, carrying, or conveying be contrary to any regulations prescribed in respect of the removal or exportation of beer the duty of which has not been paid;

Then such beer, the casks or packages containing the same, and the boat, cart, carriage, or other conveyance in which the same may be found, together with all horses or other animals made use of in such removal or conveyance, and any chattels, articles, or things made use of for the purposes of such removal, carriage, or conveyance shall be forfeited, and may be seized by any proper officer.

When beer has become sour or damaged, so as to be incapable of use as such, brewers may sell the same for manufacturing purposes, and may with the leave of the Commissioner, to be granted in such manner as may be prescribed by regulations, remove the same to places where it may be used for such purposes in casks having the nature of their contents plainly and legibly marked upon them, without affixing duty stamps thereon.

Every brewer shall cause to be legibly branded or painted with oil colour on the outside of both ends of every cask containing beer, before it is sold or removed from the brewery, the name of the brewer by whom such beer was brewed and the place where it was brewed; and on each cask shall be similarly marked the number of imperial gallons it is capable of holding when filled.

Every brewer who fails to comply with the requirements of this section shall be liable to a penalty not exceeding five pounds for each cask or other vessel not branded or marked by him as aforesaid.

Every person other than the owner of such beer, or some person lawfully authorized by him so to do, who knowingly and wilfully removes or defaces such marks therefrom shall be liable to a penalty not exceding ten pounds for each cask or other vessel from which the mark is so removed or defaced.

When a brewer purchases beer finished and ready for sale from another brewer in order to supply the customers of such purchaser, the purchaser may, upon written notice to the Collector of his intention so to do, and under such regulations as may be prescribed, furnish his own casks, branded with his name and the place where his brewery is situated, to be filled with the beer so purchased, and to be so removed.

But the proper stamps shall be affixed and cancelled, as required by this Act, by the brewer selling the same before removal.

When malt liquor or tun liquor, in the first stages of fermentation, known as unfermented worts, of whatever kind, is sold by one brewer to another for the purpose of producing fermentation, or enlivening old or stale beer, it shall not be liable to the duty imposed by this Act upon the seller thereof, but the duty on the same shall be paid by the purchaser thereof when the same, having been mixed with the old or stale beer, is sold by him as provided by law.

Such sale or transfer shall be subject to such restrictions as may be prescribed by regulations.

Every brewery, whether licensed or not under “The Distillation Act, 1868,” or under this Act, and every warehouse, store, or premises, whether connected with a brewery or not, where the Collector shall have reason to believe any beer is stored, kept, or sold, and every hotel or inn in which beer is sold by retail, and every store or cellar attached thereto, whether in any such case such beer is made in the colony or not, shall be open at all times to inspection by a Collector or proper officer, who shall respectively have power, at any time in the day-time, and with or without assistants, to enter into and search every such brewery, warehouse, store, hotel, or inn, cellar, or other place herein mentioned, and to examine and take an account of all vessels or packages in which beer is contained or is supposed to be contained.

The Collector, with any assistants acting under him and by his directions, may at all times, as well by night as by day, enter any brewery, and have free access to every part thereof, and may remain therein as long as he may deem necessary for the purpose of inspecting such brewery, and may take an account of all materials received into or used therein, and may gauge or otherwise ascertain the capacity or contents of every cask or vessel used or intended for use in such brewery.

If any person shall obstruct, resist, or molest any Collector or proper officer in making any search as aforesaid, or prevent the same being made, or the taking of any account as aforesaid, he shall be liable to a penalty not exceeding one hundred pounds, and to be imprisoned for any period not exceeding six months.

Every declaration required to be made by or under this Act may be taken before a Collector or a Justice of the Peace; and every person knowingly and wilfully making a false declaration shall be deemed to be guilty of perjury, and, on conviction, shall be liable to penal servitude for any period not exceeding three years.

The provisions of “The Customs Regulation Act, 1858,” contained in section one hundred and eighty-five and in sections two hundred and seventeen to section two hundred and twenty-two, both inclusive, so far as the same can be made applicable, shall extend and apply to matters arising and proceedings had or taken under this Act as effectually as if the same had arisen or been taken under “The Customs Regulation Act, 1858.”

Where by this Act any beer, utensils, machinery, articles, goods, chattels, or things are declared to be forfeited or liable to be forfeited, the same may be forthwith seized by any Collector or other proper officer, and may be taken or conveyed to any warehouse or place the Collector may think fit, and shall be sold and disposed of at such time and manner as the Commissioner may direct, and the proceeds thereof shall be paid into the Public Account.

The Governor may mitigate or remit any penalty, forfeiture, or punishment incurred or awarded under this Act, upon such terms and conditions as he may think fit, and may direct the restoration of any utensils, machinery, articles, goods, or chattels seized under the provisions of this Act.

In all proceedings under this Act for any offence or breach thereof, the person against whom such proceedings are taken shall be deemed to have committed the offence, or to have done the Act charged or alleged, or incurred the liability sought to be imposed, as the case may be, unless he shall prove to the contrary, and such proof shall not be upon the Collector or proper officer who shall have taken any such proceedings.

Every Collector and officer of Customs employed on any duty or service relating to the administration of this Act shall be deemed to be the Collector or officer appointed for that duty or service; and the evidence of any Collector or officer that he is such Collector or officer shall be sufficient evidence and proof at or upon any trial, hearing, or examination in any Court, or upon any proceeding taken under or by virtue of this Act, that he was authorized to do the particular act or thing in respect of which such evidence shall be given.

If any person shall have been compelled to pay duty under this Act upon or in respect of any beer which he has contracted to sell or deliver under any contract or agreement entered into prior to the ninth day of June, one thousand eight hundred and eighty, such person shall be entitled to add so much money to the contract price as he shall have been compelled to pay for duty under this Act, and may sue for and recover the same accordingly.