Inland Revenue Act, 1880

Interpretation of terms.

2. In this Act each of the following terms shall have the meaning assigned to it by this section, unless it is otherwise expressly provided, or there is something in the subject or context inconsistent therewith:

“Person” includes a body of persons, whether corporate or unincorporate.

“Beer” includes ale, porter, spruce beer, and black beer, and any other description of beer.[1]

“Brewer” means a brewer of beer.

“Sugar” means any saccharine substance, extract, or syrup, and includes any material capable of being used in brewing except malt or corn.

“Commissioners” means Commissioners of Inland Revenue.

“Collector” means the collector of Inland Revenue for the collection in which the premises of a brewer are situate, and includes a person acting as such collector.

“Officer” means officer of Inland Revenue.

“Proper officer” means the officer of the division or ride in which the premises of a brewer are situate, and includes a person acting as such officer, and also any officer superior in matters of excise to such officer.

“Prescribed” and “approved” mean respectively prescribed or approved by the Commissioners.

[Ss. 3-9 (being Part I.) rep. 57 & 58 Vict. c. 56 (S.L.R)]

PART II.

Brewers and Excise Duty on Beer.

[1Extended to any liquor which is made or sold as a description of beer or as a substitute for beer, and which on an analysis of a sample thereof, at any time, shall be found to contain more than two per centum of proof spirit, 48 & 49 Vict. c. 51. s. 4.]