1Beer Excise Regulations

Commonwealth of Australia.

Department of Trade and Customs,

Melbourne, 11th September, 1902;

REGULATIONS UNDER THE EXCISE ACT 1901 AND THE BEER EXCISE ACT 1901.

HIS Excellency the Acting Governor-General in and over the Commonwealth of Australia, by and with the advice of the Executive Council thereof, in exercise of the powers conferred by the Excise Act 1901 and the Beer Excise Act 1901, has been pleased to make the following Regulations.

C. C. KINGSTON,

Minister for Trade and Customs.

__________

Beer Excise.

Beer in any vessel which has not been opened since its original removal from a brewery, and on which the stamp remains intact, may be returned to the brewery, and may be re-issued and again removed from the brewery without further stamping if the stamp continues intact at the time of re-issue, and the vessel has not been opened in the meantime; provided that:—

(1) All beer returned to the brewery under this regulation shall, until again removed, ke kept in such part of the brewery as an officer shall require, and separate from the rest of the beer therein.

(2) A separate account of all beer returned and of all beer re-issued under this regulation shall be kept by the brewer, wherein daily entries shall be truly made, and such account shall be verified every month, as in the case of a brewer's diary, and such account shall, in respect of the re-issue of such beer, contain all the particulars required to be shown in the brewer's delivery book as regards beer on its original removal.

(3) In the brewer's diary and delivery book no entry shall be made or account taken of beer returned to the brewery under these regulations.