No. I.

and it shall be lawful for such officer of excise, and any person in aid and assistance of such officer, to inspect any such building or place, 1 W. 4 c. 51. and to take such account as such officer shall deem necessary, of all worts, beer, and malt and hops therein, and of all other matters and taking an acthings, and of all vessels, utensils, goods, and materials belonging to count of beer or in anywise appertaining to the trade or business of such brewer or or malt theredealer in or retailer of beer; and if any such brewer or dealer or retailer in. shall oppose, molest, obstruct, or hinder any officer of excise, or any Penalty on person acting in the aid or assistance of such officer, in entering into or obstructing remaining in any such building or place as aforesaid, or in inspecting officers, &c. the same, or taking any account as aforesaid, or in the due execution of 1001. the duty of such officer, every such brewer or dealer or retailer so offending shall for every such offence forfeit and lose the sum of one hundred pounds.

XVII. That it shall not be lawful for any brewer of beer for sale in No brewer to the united kingdom to have in his or her brewery, or in any part of the have raw or entered premises, or in any mill connected with such brewery or entered unmalted grain premises, any raw or unmalted corn or grain whatsoever, either whole in his brewery or unground, or ground or bruised; and that all raw and unmalted corn premises. or grain, whether whole or unground, or ground or bruised, which shall be found in such brewery or premises or mill, and all malted corn or grain, whether whole or unground, or ground or bruised, with which such raw unmalted corn or grain may have been or shall be mixed, shall be forfeited, and may be seized by any officer of excise, together with all sacks, casks, vessels, or packages in which such raw or unmalted corn or grain shall and may be contained, or in which such raw and unmalted corn or grain, and the malted corn or grain with which the same may or shall have been mixed, shall or may be contained; and every brewer shall for every such offence forfeit the sum of two hundred pounds.

XVIII. And whereas it may occur that between the passing of this For allowing act and the said tenth day of October one thousand eight hundred and beer, not inthirty, when the duties on beer are to cease and determine, persons tended to be other than brewers now licensed to brew beer for sale may brew quan- sent into contities of beer without the payment of any duty thereon, and after the sumption until after 10th day said tenth day of October one thousand eight hundred and thirty may of October bring forward such beer for sale, and sell the same for consumption; and 1830, to be persons who are now entered and licensed as brewers of beer, and are brewed free of thereby subject to the payment of duty on all beer brewed by them prior duty. to the said tenth day of October one thousand eight hundred and thirty, may be thereby greatly injured and damnified, unless provision is made for allowing them to brew beer, not to be sold or consumed until after the said tenth day of October one thousand eight hundred and thirty, free of duty; be it therefore enacted, That it shall and may be lawful for any brewer of beer, from time to time, twenty-four hours before commencing to brew any guile of beer, to give notice in writing to the proper officer of excise, that the particular guile of beer then about to be brewed is for beer not intended to be sold or sent into consumption until after the tenth day of October one thousand eight hundred and thirty, and that he is desirous to brew the same without payment of duty, in which said notice shall be specified the particular vats or casks into which such beer is intended to be tunned and kept; and all such beer shall be brewed under all the same laws and regulations as are now in force, and an account taken thereof in the same manner as if the duty thereon was to be paid, levied, and collected; and when and as soon as such beer shall be brewed and made, the same shall be run into the particular vats or casks specified in the notice, and the officer of excise shall forthwith take an account of all such beer, and of the duty which would be payable thereon; and all the beer so brewed under such notice shall be stored and deposited in a separate store-room or cellar, to be approved of by the commissioners of excise, and under the locks and keys of the officer of excise, or otherwise secured in such manner as the

No. I.

commissioners of excise shall direct, and to their satisfaction; and when 1 W. 4, c. 51. and as often as any other brewing of beer shall be made by any such brewer, to be stored or secured duty-free, the officer of excise shall take an account of all the quantity which shall have been previously so stored or secured; and all beer so brewed without payment of duty shall be kept so stored, and shall not be sold or sent into consumption, or any part thereof tapped or drawn off, until the eleventh day of October one thousand eight hundred and thirty; and on the tenth day of October one thousand eight hundred and thirty the proper officers of excise shall take an account of all the said beer which shall have been so brewed duty-free, and stored or secured as aforesaid, and if upon such account the whole quantity of such beer shall be found in the stock of the brewer who shall have brewed the same, deposited or secured as aforesaid, and the officers of excise shall be satisfied that it is the same beer which was so brewed, and that no part thereof has been sent into consumption, or any addition made thereto, or any alteration therein, it shall and may be lawful for the commissioners of excise, and they are hereby authorized and empowered, to forego and remit the charge of duty thereon, and to allow the same to be sold without the payment of such duty.

If any beer brewed as duty

free shall be

sent into consumption prior

to 10th of October 1830, or

XIX. Provided always, That if any beer which shall be brewed under the regulations aforesaid, as not to be sent into consumption until after the said tenth day of October one thousand eight hundred and thirty, shall not at any time previous thereto be so stored in such separate store or cellar, or otherwise secured according to the directions of the commissioners of excise, and to their satisfaction, or if any brewer shall the regulations tap any vat or cask in which the same shall be tunned or kept, or shall not complied sell or send out any part thereof, or shall make any addition to or with, brewer alteration therein by putting any other beer in any such vat or cask, or to be charged if on the said tenth day of October one thousand eight hundred and and pay duty thirty, or at any time previous thereto, the officers of excise shall not on all the beer find all such beer in the stock of such brewer so stored or secured and brewed by him. unaltered, or if any such brewer shall use or practice any art or device to deceive the officer of excise in taking an account of his stock, or to remove any of the said beer, or to evade any part of the duty on beer with which previous to the said tenth day of October one thousand eight hundred and thirty he might or would be chargeable, then and in any such case it shall and may be lawful for the commissioners of excise, and they are hereby authorized and required, to demand and collect the duties charged on all the beer brewed by such brewer previous to the said tenth day of October one thousand eight hundred and thirty; and the said brewer shall be liable to the payment of all such duties, and the same shall and may be levied, collected, and enforced under the laws, provisions, and regulations now in force for collecting and securing the duties on beer.

Beer brewed and exported before the

5th of April

XX. And whereas it is expedient to provide for continuing the drawback now payable on beer or ale exported, until the fifth day of April one thousand eight hundred and thirty-one, on such beer as shall have 14th of April been brewed in Great Britain, and charged with duty, and on which 1830, to be en- duty has been paid, and which may be exported before the said day; be titled to draw it therefore enacted, That until the fifth day of April one thousand eight back on expor- hundred and thirty-one, the drawback of fourteen shillings and twotation until pence, now payable on the exportation of every barrel of beer, shall be paid and payable on the exportation of all beer and ale which shall have been brewed and charged with duty before the fourteenth day of April one thousand eight hundred and thirty, and which any brewer of beer shall have declared to be intended for exportation, and of which an account shall have been taken under any orders or directions of the lords commissioners of his Majesty's treasury, or of the commissioners of excise, issued for that purpose, and which shall have been kept stored in vats or casks of not less than eighteen hundred gallons imperial standard gallon measure content, and according to the rules and regulations con

1831.

No. I.

tained in such orders or directions: Provided always, that such drawback shall not be allowed on any beer which shall not have been kept 1 W. 4, c. 51. and stored in casks of the full size of eighteen hundred gallons, nor in any case where the rules and regulations contained in any such orders or directions shall not have been in every respect observed and fulfilled.

tion of such

XXI. That all such beer shall be exported, and the drawbacks Regulations as thereon paid, under the laws, enactments, and regulations relating to the exportato the exportation of beer in force before the passing of this act: Provided always, that every exporter of such beer intending to claim the beer. said drawback of fourteen shillings and twopence shall, on every exportation thereof after the tenth day of October one thousand eight hundred and thirty, in addition to the other oaths now required to be taken by the exporter or shipper of beer, make oath that the beer about to be exported is beer brewed before the fourteenth day of April one thousand eight hundred aud thirty, and which was declared for exportation as allowed under the orders or directions of the lords commissioners of the treasury or commissioners of excise.

by brewers and

XXII. And whereas an act was passed in this present session of par- Nothing in the liament, intituled An Act to permit the general Sale of Beer and Cyder by act 1 W. 4, Retail in England, whereby the commissioners of excise are authorized c. 64, to affect and empowered to grant licences to persons to retail ale or beer or cyder the licences rewithout such persons obtaining or producing a certificate or authority quired by law granted to such persons by justices of the peace or magistrates; be it to be taken out further enacted, That_nothing in the said act or in this or any other act dealers in beer, contained shall extend or be deemed or construed to extend in any man- and by publiner to interfere with the licences now required by law to be taken out cans. and renewed by brewers of and dealers in beer, and persons keeping common inns, alehouses, and victualling houses, and selling beer, ale, and cyder, and wines and spirituous liquors, by retail, to be drank or consumed on the premises, but that all and every brewers and brewer of and dealer in beer shall take out such licences as are now by law required to be taken out by such brewers and dealers respectively; and every person who shall sell any beer or ale in quantities not less than four gallons and a half or two dozen reputed quart bottles, to be drank or consumed elsewhere than on the premises where sold, shall be deemed a dealer in beer; and every person who shall keep a common inn, alehouse, or victualling house, and sell beer, ale, and cyder, and wines and spirituous liquors, by retail, to be drank and consumed on the premises, shall take out the several licences now by law required, under the same rules, regulations, restrictions, powers, authorities, provisions, penalties, and forfeitures as such licences are now granted and issued under.

XXIII. And whereas in the city of Edinburgh, and in other cities, Nothing in this towns burghs, and places in that part of Great Britain called Scotland, by act to interfere several statutes heretofore passed, certain rates, impositions, and duties with the rights are imposed and collected on beer and ale, to and for the use of the said of magistrates, cities, towns, burghs, and places, and are appropriated and applied to trustees, certain purposed specified in the several statutes imposing the same, for &c. in cities, the levying and collecting of which said rates, impositions, and duties burghs, and the charges made by his Majesty's officers for levying and collecting and, to collect places in Scotsuch revenue of excise, or an abstract thereof under the hands of the their local duofficers of excise, have been available to the magistrates of the city of ties on beer Edinburgh, and the other cities, towns, burghs, and other places afore- and ale. said, for levying and collecting the said rates, impositions, and duties: And whereas by reason of the duties on beer and ale payable to his Majesty ceasing to be collected under the provisions of this act, the magistrates of the said cities, towns, burghs and other places will be deprived of the means heretofore used for raising, collecting, and levying the said rates, impositions, and duties; and it is therefore expedient, in order to prevent any injury or loss to any of the said cities, towns, burghs, or places in which such rates, impositions, or duties are payable, to provide means for the due collection and payment thereof; be it therefore

No. I.

Brewers in

such places to make monthly

returns of the

beer brewed by

them.

enacted, That nothing in this act contained shall affect or be deemed or 1 W. 4, c. 51. construed to affect, alter, or in any manner interfere with the right or title of the magistrates of the city of Edinburgh, or of any other city, town, burgh, or place in Scotland, or of any trustees or body corporate, or other person or persons having right by any of the statutes aforesaid to collect, receive, raise, and recover any rates, impositions, or duties now payable on beer or ale within the same; and that in order to the due collection, raising, levying, and recovering thereof, every brewer of beer or ale, liable to the payment of any such rates, impositions, and duties in the city of Edinburgh, or in any other city, town, burgh, or place, shall, from and after the tenth day of October one thousand eight hundred and thirty, at the end of every month make a true and particular entry or return to the magistrates, or the trustees, body corporate, or other person or persons having the right to collect such rates, impositions, and duties within the city, town, burgh, or place in which such brewer shall reside or carry on his brewery, or to such person or persons as the magistrates, trustees, body corporate, or other person or persons having such right shall appoint, of all beer or ale which such brewer shall have brewed or made in that month preceding; and such brewer shall also at the end of every month make a true and particular entry or return to the magistrates or the trustees or body corporate or person or persons having right as aforesaid, or to such other person or persons as shall be appointed in that behalf as aforesaid, of all beer or ale which such brewer shall have sold without the limits of the city, town, burgh, or place in which such brewer shall reside or carry on his brewery, or within which such votes, duties, and impositions shall be payable; and every such entry or return shall, if required by the magistrate or other person or persons aforesaid, be verified on the oath or affirmation (which oath or affirmation any one of the magistrates of the city, town, burgh, or place is hereby authorized and empowered to administer) of the said brewer, or his principal workman or servant; and it shall and may be lawful for the magistrates, trustees, body corporate, or other person or persons having such right as aforesaid, within every city, town, burgh, and place respectively, to collect, recover, levy, raise, and enforce the payment of the said rates, impositions, and duties payable within such city, town, burgh, and place respectively, according to the quantity of beer or ale mentioned in such two several entries or returns, in the manner, and by the same means, powers, penalties and forfeitures, and authorities, as they are now empowered to raise, levy, collect, and enforce the same, or as any other rates, impositions, and duties payable within any such city, town, burgh, or place may be raised, levied, collected, and enforced, or by ordinary action in any competent court: Provided always, that all and every brewer and other person and persons shall remain entitled to and shall receive all such allowances and drawbacks, in respect to such rates, impositions, and duties, as they are now entitled to.

Penalty on brewers neglecting or refusing to make

returns, or making false returns.

XXIV. That if any brewer of beer or ale shall neglect or refuse to make any such entry or return, or to verify the same when required so to do, or shall make any false or untrue entry or return, every such brewer shall forfeit and pay the sum of twenty pounds, to be recovered and applied in the same manner and under the same powers, provisions, and authorities as any other penalty or forfeiture may be recovered or applied under any act or acts of parliament granting the rates, impositions, and duties on beer and ale in the city, town, burgh, or place in which such refusal or neglect shall occur, or such false or untrue entry be made.

Class I.

Alehouses.

[No. II.] 1 W. IV. c. 64.-An Act to permit the general Sale of Beer and Cyder by retail in England (1).

[23d July 1830.] WHEREAS it is expedient, for the better supplying the public with

beer in England, to give greater facilities for the sale thereof than are at present afforded by licences to keepers of inns, alehouses, and victualling houses; be it therefore enacted, &c. That from and after the All persons litenth day of October one thousand eight hundred and thirty it shall censed under and may be lawful for any and every person who shall obtain a licence this act may for that purpose under the provisions of this act to sell beer, ale, and sell beer by porter by retail, in any part of England, in any house or premises specified in such licence; any thing in any act or acts heretofore made, or in force at the time of the passing of this act, to the contrary in anywise notwithstanding.

retail.

of excise.

II. That it shall be lawful for every and any person, being a house- Parties desirholder (other than and except such persons as are herein-after specially ous of retailing excepted), who shall be desirous of selling beer, ale, and porter by retail beer shall take under the provisions of this act, to apply for and to obtain an excise out a licence. licence for that purpose; and in every application for such licence there shall be specified, set forth, and inserted the christian name and surname of the party applying for such licence, and a description of the house or premises in which beer, ale, and porter is intended to be sold by retail by such person, together with the christian names and surnames and the occupation and residence of the person or persons who shall be proposed as surety or sureties for the party so to be licensed; and any and every such licence which shall be taken out within the In London, limits of the chief office of excise in London shall be granted under the licences shall hands and seals of two or more of the commissioners of excise for the be granted by time being, or of such persons as they the said commissioners of excise, the commisor the major part of them, for the time being, shall from time to time sioners of exauthorize, employ, or direct for that purpose; and any and every such cise, &c. ; licence which shall be taken out in any part of England not within the elsewhere in said limits shall be granted under the respective hands and seals of the England, by several collectors and supervisors of excise within their respective the collectors collections and districts; and it shall be lawful for the said commis- and supervisors sioners of excise, or any two or more of them respectively, and for the person to be authorized, employed, or directed by the said commissioners or the major part of them, and also for all such collectors and supervisors, and they are hereby respectively authorized and required, within ten days after the application shall have been made for the same, and upon execution by the party and his surety or sureties of the bond herein-after mentioned, and any time after upon the execution of such bond, to grant such licence to the persons who shall apply for the same, the persons so applying first paying for such licence a duty of two Licence duty. pounds and two shillings, to be applied and accounted for as hereinafter directed; and every such licence shall be dated on the day when the same shall be granted, and shall expire at the end of twelve calendar months after the day on which such licence shall be dated; and every such licence shall be according to the form in the schedule annexed to this act, and shall be duly registered in the proper department of the excise: Provided always, That no such licence shall authorize or entitle the party licenced to receive any licence to sell or retail wine or spirits, any thing in any act or acts of parliament to the contrary thereof notwithstanding; and that no such licence shall be granted to any person shall be grantbeing a sheriff's officer, or officer executing the legal process of any ed to a sheriff's court of justice, nor to any person not being a householder assessed to officer or nonthe poor rates in the parish or place in which he shall be licensed to sell householders.

(1) See 4 and 5 W. 4, c. 85. post.

No licence