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Sugar store to be entered by brewer for sale, and accounts of sugar to be kept.
43 & 44 Vict. c. 20.
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7.—(1.) Every brewer of beer for sale who shall use any description of sugar, whether cane sugar, saccharum, glucose, or other saccharine substance, or extract, or syrup (herein-after referred to as “sugar”) in the brewing of beer must, before he begins to store or use the same, make entry of a room on his premises (herein-after called a sugar store) for the purpose of storing the same.
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(2.) The brewer shall not receive any sugar unless the same is accompanied by an invoice from the seller thereof showing the marks on each package and the particulars of the description, and weight, or quantity of the contents.
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(3.) All sugar received shall be immediately deposited in the sugar store, and shall not be removed therefrom except for the purpose of being used in brewing in accordance with an entry in the book (herein-after called the brewing book) delivered and kept under section twenty of the Inland Revenue Act, 1880.
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(4.) Accounts may be taken, as the Commissioners of Inland Revenue may direct, of every description of sugar received by a brewer, and any brewer to whom the said Commissioners shall give notice in writing that such accounts will be taken, is hereby required to deliver to the proper officer of Inland Revenue the particulars of all sugar of each and every description in his possession and every invoice relating thereto, and such brewer shall thereafter deliver to the officer all invoices relating to sugar of every description subsequently received.
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(5.) The officer shall keep an account of sugar of each and every description received by the brewer, and shall debit the brewer with the quantities specified in the invoices produced to him, and credit the brewer with the quantities entered in the brewing book as having been used in brewing.
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(6.) If, on taking account of the stock at any time, the quantity of any description of sugar in the possession of the brewer exceeds the quantity of that description which ought, according to the account kept by the officer, to be in his possession, the excess shall be forfeited; and if the quantity be less by more than two per centum than the quantity which ought, according to the account kept by the officer, to be in his possession, the deficiency above such two per centum shall be deemed to have been used in the brewing of beer without due entry in the brewing book, and duty shall be charged in respect thereof as if the deficiency had been so used.
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(7.) If any brewer of beer for sale shall have any sugar in his possession elsewhere than in the sugar store or the mash tun or other vessel entered for dissolving sugar or in due course of removal thereto, or shall refuse to produce invoices when so required, or use any device to prevent the officer taking a true account of all sugar in his possession, he shall incure a fine of fifty pounds.
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