Grant of duties and allowance of drawbacks specified in schedules annexed. CHAPTER 22. AN ACT to continue certain Duties of Customs and Inland Revenue for the Most Gracious Sovereign, WE E Your Majesty's most dutiful and loyal subjects, the commons of the United Kingdom of Great Britain and Ireland in Parliament assembled, towards raising the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several rates and duties herein-after mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted; and be it enacted by the Queen's most excellent Majesty, by and with the advice and consent of the lords spiritual and temporal, and commons, in this present Parliament assembled, and by the authority of the same, as follows: 1.) THERE shall be charged, collected, and paid for the use of Her Majesty, her heirs and successors, the several rates and duties of Customs, Excise, stamps, and income tax respectively specified and contained in the several schedules marked respectively (A.), (B.), (C.), and (D.) to this Act annexed; and there shall be allowed the several drawbacks specified and contained in the said schedules (A.) and (B.); and the said rates, duties, and drawbacks shall continue to be charged, collected, paid, and allowed respectively until Parliament shall otherwise order; and the said be part of Act. several schedules shall be deemed to be part of this Act. Schedules to Provisions of former Acts to 2. ALL the powers, provisions, clauses, regulations, allowances, and exempapply to duties tions, forfeitures, pains, and penalties, contained in or imposed by any Act or and drawbacks Acts or any schedule thereto, relating to any duties or drawbacks of the same under this Act. kind or description as the several rates or duties or drawbacks granted and allowed by this Act respectively, and in force at the time of the passing of this Act and not hereby expressly repealed, Licences to renewed yearly chargeable. shall respectively be in full force and effect with respect to the said rates, duties, and drawbacks by this Act granted respectively, so far as the same are or shall be applicable, in all cases not hereby expressly provided for, and shall be observed, applied, allowed, enforced, and put in execution for and in the raising, levying, collecting, and securing of the said last-mentioned rates and duties and the allowance and payment of the said drawbacks respectively, and otherwise in relation thereto, so far as the same shall not be superseded by and shall be consistent with the express provisions of this Act, as fully and effectually to all intents and purposes as if the same had been herein repeated and specially enacted, mutatis mutandis, with reference to the rates, duties, and drawbacks by this Act granted respectively. 3. ALL licences to brewers of beer to be granted under this Act shall be renewed yearly on payment of the duties chargeable for or in respect of such licences respectively, according to the provisions of this Act. [a So much of this Act as relates to Customs, rep., 39 & 40 Vict. c. 36. s. 288.] obtaining make declara year. 4. BEFORE any licence shall be granted to any brewer of beer for sale Brewer of beer (other than a first licence), such brewer or his principal servant under whose for sale, before direction or inspection the malt or sugar herein-after mentioned shall have licence, to been brewed, shall make before a justice of the peace, or before the proper ration under collector of Excise, or any other officer of Excise empowered to grant licences provisions of 5 & 6 Will. 4. (who are hereby respectively authorized to receive the same), a declaration in c. 62. of the writing under the provisions of the Act passed in the fifth and sixth years of quantity of malt and sugar the reign of His late Majesty King William the Fourth, chapter sixty-two, brewed during setting forth a true and just account of the number of bushels of malt and of the previous the number of pounds weight avoirdupois of sugar respectively used by such brewer in the brewing of beer within the previous year ending on the tenth day of October immediately preceding the application for such licence; and if such declaration shall be false or untrue in any particular, the person making the same shall be subject to the pains and punishment prescribed by the said last-mentioned Act: Provided always, that in no case shall a licence be granted to any such brewer of beer upon payment of any less amount of duty than shall appear to be due according to the entries made in the book or paper delivered to such brewer by the officer of Excise for that purpose. When duty on licence 5. WHERE the amount of duty chargeable upon any licence to brew beer for sale shall exceed the sum of ten pounds, such licence may, if required, be granted upon payment only of a moiety of the duty so chargeable; and in such case the other moiety of such duty shall be paid on the first day of March next after the commencement of the year for which such licence shall have been granted, moieties. or in default thereof the licence shall thereupon cease and determine, and be no longer in force. 6. IF any brewer of beer for sale shall die or become bankrupt, or shall discontinue the trade and business of a brewer of beer for sale at any time before the expiration of his current licence, it shall be lawful for the Commissioners of Inland Revenue to ascertain, by such means as they shall think fit, the quantity of malt and sugar which such brewer shall have used in the brewing of beer in the portion of the year during which he shall have carried on business under such licence, and the amount of duty which would be payable for a licence in respect of the number of barrels of beer brewed from such malt and sugar, according to the provisions of this Act; and if the amount of duty so ascertained shall be less than the sum paid by such brewer for his current licence, the Commissioners shall cause the difference to be repaid to such brewer, or to the executors or assignees of any brewer who shall die or become bankrupt. may be paid in On the death of a brewer or being discon on the business tinued before expiration of licence, a proportionate part of the duty may be returned. quantity of any year, computed beer brewed in according to 11 Geo. 4. & 7. IF upon the termination of any licence granted to a brewer of beer for When the sale it shall appear that the number of barrels of beer brewed by such brewer during the existence of such licence, computed according to the provisions in the seventh section of the Act passed in the first year of the reign of King William the Fourth, chapter fifty-one, is less than the number of barrels in respect of which the duty upon such licence was charged, the difference between the amount of duty that would have been payable for a licence for the lesser be less than the number of barrels of beer brewed and the amount actually paid for the licence quantity for shall be repaid to the brewer, his executors or administrators; and if it shall licence was appear that the number of barrels of beer, computed as aforesaid, brewed difference shall 1 Will. 4. c. 51. s. 7., shall which the granted, the be repaid to the brewer; if the quantity be greater, he shall be surcharged. Surcharge during such period, shall be greater than the number in respect of which the licence was granted, the brewer, or his executors or administrators, shall be surcharged with such additional amount of duty as, with the sum actually paid for such licence, shall amount to the sum payable according to the rates of duty imposed by this Act upon the number of barrels of beer brewed as aforesaid by such brewer; and such additional amount of duty shall be paid by such brewer, his executors or administrators, within seven days after he or they shall have had notice to pay the same. upon a brewer's sale licence to become payable immediately upon death or bankruptcy of the brewer or 9. IF any person who shall have taken out a licence as a brewer of beer for shall die, or become bankrupt, or discontinue the business of a brewer of beer at any time before the expiration of such licence, the further additional sum which shall be chargeable under this Act in respect of such licence shall become due and payable immediately thereupon, and shall be a debt due to Her Majesty, her heirs and successors, and be recoverable acdiscontinuance cordingly; and in the case of any such brewer who shall discontinue business of the business, &c. as aforesaid, payment of such additional sum may be demanded either verbally of such brewer, or by writing left at the brewery, by the supervisor of Excise of the district in which the brewery shall be situated; and if the same shall not be paid within three days next after such demand shall have been made, the brewer shall forfeit a penalty of double the amount thereof; and in all the foregoing cases the stock of beer, malt, and hops, and the utensils and machinery upon the brewery premises at the time of such death, bankruptcy, or discontinuance of business, shall be and remain liable for the payment of the said sum of money or penalty, and are hereby made chargeable therewith, notwithstanding any title or conveyance by which they may be claimed. Brewers of black beer to Brewers of beer for sale omitting to take out licence to be liable to the duty. Persons brew- Enactments as repealed. ' 9. PROVIDED always, that brewers of beer known as spruce or black beer, for sale, shall continue to pay for their licences only the same rates of duty as are imposed by the Act passed in the sixth year of King George the Fourth, chapter eighty-one, on brewers of beer other than table beer only, for sale; provided, that any such brewer shall not brew on the same premises beer of any other description than spruce or black beer, nor use in the brewing of the same, or add thereto, any hops or other bitter, or any yeast or other matter to produce fermentation, and shall not brew, or sell or send out, any of such beer of a less specific gravity than one thousand one hundred and eighty degrees. 10. IF any brewer of beer for sale shall omit to take out a proper licence in that behalf under this Act, he shall nevertheless be chargeable with the full amount of the duty payable or which would become payable under this Act for or in respect of the licence which he ought to have taken out; and such duty shall be a debt to Her Majesty, her heirs and successors, and shall be recoverable accordingly. 11. IF any person shall brew any beer for the use of any other person at any place other than the premises of the person for whose use the beer shall be brewed, the person brewing such beer shall be deemed to be a brewer of beer for sale, and shall be liable to take out a licence accordingly. 12. So much of any Act as permits the sale of beer, spirits, or wine at fairs or races without an excise licence shall be and the same is hereby repealed. 13. It shall be lawful for the Commissioners of Inland Revenue, whenever they shall consider it conducive to public convenience, comfort, and order, and with the consents in writing of two justices of the peace usually acting at the. victuallers to petty sessions for the petty sessional division within which the place of sale is to licensed situate, to authorize any officer of Excise to grant to any person who shall be sell beer, duly authorized to keep a common inn, alehouse, or victualling house, and spirits, &c. at other places who shall have taken out the proper excise licences to sell therein beer, spirits, for limited wine, or tobacco, an occasional licence under this Act empowering him to sell times. the like articles for which he shall have taken out such licences as aforesaid at any such other place, and for and during such space or period of time, not exceeding three consecutive days at any one time, as the said Commissioners shall approve, and as shall be specified in such occasional licence; and any person who shall have taken out such occasional licence shall not be liable to any penalty or forfeiture whatever by reason or on account of his selling the articles mentioned in the said licence during the time and at the place specified therein; provided, that no such occasional licence shall authorize the sale of any beer, spirits, or wine, except during the hours after sunrise and before. sunset; and provided, that the said licence shall not protect any such person in the sale of any of the articles herein mentioned, unless he shall at the time of such sale produce such licence when requested to do so by any officer of Excise, or by any constable or police officer; nor shall any such licence be granted for the sale of any of the articles herein mentioned on any Sunday, Christmas Day, or Good Friday, or on any day appointed for a public fast or thanksgiving; provided also, that the provisions of this clause shall not extend to Scotland. Licences 23 & 24 Vict. cc. 27. and transferred as 107. may be other excise granted under licences under 6 Geo. 4. c. 81. case of the persou. 15. THE provisions contained in the twenty-first section of the Act passed in the sixth year of the reign of King George the Fourth, chapter eighty-one, relating to the transfer of excise licences in the case of the removal of any person from the house or premises at which he shall be licensed under that Act, shall be and the same are hereby extended to licences granted under the Act passed in the twenty-third year of the reign of Her present Majesty, chapter twenty-seven, and the Act passed in the twenty-third and twenty- s. 21. in fourth years of Her said Majesty's reign, chapter one hundred and seven removal of respectively: Provided, that no licence granted under either of the two last- the licensed mentioned Acts for the sale of foreign wine by retail to be consumed upon the premises where the same shall be sold shall be transferred by the officers of Excise, unless the assignee of such licence shall be duly licensed to keep a refreshment house, nor unless he shall produce to such officers a certificate from a justice of the peace acting for the city, borough, town, or place in which the house and premises are situated, that such justice does not object to such transfer being made; and provided, that no such licence so transferred shall authorize the assignee to carry on the business mentioned therein for a longer period than five weeks from the date of such transfer, unless he shall in the meantime have qualified himself to become the holder of a licence of the like kind according to the provisions of the said respective Acts. 16. WHEREAS doubts have arisen as to the extent of the privilege of the Master, Warden, Freemen, and Commonalty of the Vintners of the City of London to sell wine without taking out an excise licence for that purpose: Be it enacted, that no freeman of the said company shall be entitled to sell wine in more than one separate and distinct house or premises at the same time without taking out the proper excise licence in that behalf; nor shall any Restrictions as to the privilege of the free vintners of the be repaid to the brewer; if be surcharged. during such period, shall be greater than the number in respect of which the the quantity be licence was granted, the brewer, or his executors or administrators, shall be greater, he shall surcharged with such additional amount of duty as, with the sum actually paid for such licence, shall amount to the sum payable according to the rates of duty imposed by this Act upon the number of barrels of beer brewed as aforesaid by such brewer; and such additional amount of duty shall be paid by such brewer, his executors or administrators, within seven days after he or they shall have had notice to pay the same. Surcharge a brewer's upon licence to become payable immediately sale . 9. IF any person who shall have taken out a licence as a brewer of beer for shall die, or become bankrupt, or discontinue the business of a brewer of beer at any time before the expiration of such licence, the further additional sum which shall be chargeable under this Act in respect of such upon death or licence shall become due and payable immediately thereupon, and shall be a bankruptcy of the brewer or debt due to Her Majesty, her heirs and successors, and be recoverable acdiscontinuance cordingly; and in the case of any such brewer who shall discontinue business of the business, &c. as aforesaid, payment of such additional sum may be demanded either verbally of such brewer, or by writing left at the brewery, by the supervisor of Excise of the district in which the brewery shall be situated; and if the same shall not be paid within three days next after such demand shall have been made, the brewer shall forfeit a penalty of double the amount thereof; and in all the foregoing cases the stock of beer, malt, and hops, and the utensils and machinery upon the brewery premises at the time of such death, bankruptcy, or discontinuance of business, shall be and remain liable for the payment of the said sum of money or penalty, and are hereby made chargeable therewith, notwithstanding any title or conveyance by which they may be claimed. Brewers of Brewers of beer for sale omitting to take out licence to be liable to the duty. Persons brew- Enactments as licence repealed. Occasional licences 9. PROVIDED always, that brewers of beer known as spruce or black beer, for sale, shall continue to pay for their licences only the same rates of duty as are imposed by the Act passed in the sixth year of King George the Fourth, chapter eighty-one, on brewers of beer other than table beer only, for sale; provided, that any such brewer shall not brew on the same premises beer of any other description than spruce or black beer, nor use in the brewing of the same, or add thereto, any hops or other bitter, or any yeast or other matter to produce fermentation, and shall not brew, or sell or send out, any of such beer of a less specific gravity than one thousand one hundred and eighty degrees. 10. If any brewer of beer for sale shall omit to take out a proper licence in IF that behalf under this Act, he shall nevertheless be chargeable with the full amount of the duty payable or which would become payable under this Act for or in respect of the licence which he ought to have taken out; and such duty shall be a debt to Her Majesty, her heirs and successors, and shall be recoverable accordingly. 11. IF any person shall brew any beer for the use of any other person at any place other than the premises of the person for whose use the beer shall be brewed, the person brewing such beer shall be deemed to be a brewer of beer for sale, and shall be liable to take out a licence accordingly. 12. So much of any Act as permits the sale of beer, spirits, or wine at fairs or races without an excise licence shall be and the same is hereby repealed. 13. It shall be lawful for the Commissioners of Inland Revenue, whenever they shall consider it conducive to public convenience, comfort, and order, and with the consents in writing of two justices of the peace usually acting at the |