§ (1) If it is proved to the satisfaction of the Commissioners of Customs and Excise that any beer which has been removed from the entered premises of a brewer for consumption has accidentally become spoilt or otherwise unfit for use and, in the case of beer delivered to another person, has been returned to the brewer as so spoilt or unfit for use, the Commissioners shall, subject to such regulations as they may prescribe, remit or repay the duty charged or paid in respect of the beer.1732
§ (2) If any person contravenes or fails to comply with any of the regulations made by the Commissioners under this Section, he shall in respect of each offence be liable to an excise penalty of fifty pounds.
§ (3) If any person for the purpose of obtaining any remission or repayment of duty under this Section knowingly makes any false statement or false representation, he shall be liable on summary conviction to imprisonment for a term not exceeding six months with hard labour.
§ Clause brought up, and read the first time.
§ Sir G. YOUNGER
I beg to move, "That the Clause be read a second time." This Clause is introduced in completion of an undertaking given last year by the Chancellor of the Exchequer when the Beer Duty was very much increased. I do not think I need explain its provisions, further than to say that it carries out the undertaking with regard to the duty on spoilt beer.
§ Mr. MONTAGU
I hope the Committee will accept this Clause. The late Chancellor of the Exchequer made a promise to consider the question. The duties on beer having been made very high, the question of spoilt beer is much more important. I think the Clause has been drafted in such a form, after agreement between the Customs and Excise and the hon. Baronet, as to protect the Revenue.
§ Question put, and agreed to.
§ Clause added to the Bill.
§ Sir G. YOUNGER had given notice to move the following