The Short Title of this Act is “The Distillation Act, 1908.”

This Act is a consolidation of the enactments mentioned in the First Schedule hereto, and with respect to those enactments the following provisions shall apply:—

Savings.

In this Act, if not inconsistent with the context,—

The Governor may from time to time appoint an officer to be called the “Chief Inspector of Distilleries,” and the Minister may from time to time appoint as many Inspectors of Distilleries and other inferior officers as are necessary for the due execution of this Act.

Any person who desires to obtain a license to distil or to rectify and compound spirits shall make application in writing addressed to the Minister, describing the premises where such distillation is to be carried on, and accompanied by a plan of such premises showing the situation of the still and all other vessels and apparatus to be used on such premises, together with the dimensions and capacity of all such vessels and apparatus, and such other particulars as are from time to time required by the Minister.

The Minister is hereby authorised to grant licenses in accordance with this Act in the forms numbered (1), (2), and (3) in the Second Schedule hereto; and every such license shall specify the premises in which the distillation or rectifying and compounding of spirits shall be carried on.

No such license shall authorise the person obtaining the same to have or use any still in any other premises than those mentioned in such license; and any person having or using any such still or other apparatus in any other premises than those mentioned in such license shall be liable to the fine hereinafter imposed upon any person having and using any still without having first obtained a license.

Notice of the issue of all such licenses shall be gazetted.

No license shall be granted for making or distilling low wines or spirits, unless the wash-still is capable of containing double the quantity of the low-wines or spirit stills; and no such license, except as hereinafter provided, shall authorise any person to have or use any still the body of which without the head thereof is of less content than fifty gallons, or any distilling apparatus not capable of distilling fifty gallons of wash per hour.

The Minister may, if he thinks fit, refuse to license any person to have or use any still the body of which without the head thereof is of less content than four hundred gallons, or any distilling apparatus not capable of distilling two hundred gallons of wash per hour.

Before any license is granted under the provisions hereinbefore mentioned, the premises described in the application shall be inspected by the Chief Inspector, or some officer deputed by him so to do, who shall certify to the Minister that such premises comply with the requirements of this Act.

Such certificate shall be in the form numbered (4) in the Second Schedule hereto or to the like effect.

Before any such license is granted, the applicant, together with two sureties to be approved of by the Minister or Chief Inspector, shall enter into a bond to His Majesty in the sum of five hundred pounds, conditioned for the due and faithful observance of all the laws relating to the distilling or rectifying and compounding of spirits in force in New Zealand, or that may be in force at any time after the execution of such bond.

The Minister may, if he thinks fit, grant to any person applying for the same a license to keep and use a still for the purpose of distilling naphtha, pyroligneous acid, ammonia, or other chemical manufacture or article (except spirits or spirituous compounds or ethers) in the production of which the process of distillation is necessary.

The Minister may, if he thinks fit, grant to any person a license to keep and use a still for the purpose of distilling ethers or other chemical compounds of which spirits form a part, and for chemical purposes only, and subject to such regulations as the Minister or the Chief Inspector may from time to time make.

With respect to every license under either of the two last preceding sections the following provisions shall apply:—

The Minister may, if he thinks fit, grant to the owner or occupier of any vineyard containing not less than five acres, planted with grape-vines and in actual cultivation, a license to keep and use a still of not less than twenty-five gallons nor more than fifty gallons capacity, for the purpose of distilling spirits from wine or the lees of wine, being the produce of his own vineyard, such spirits (except as hereinafter excepted) to be used only for fortifying the wines produced or manufactured on the vineyard of the person obtaining such license, so that such wines when so fortified shall not contain more than forty per centum of proof spirit.

All wines so fortified that are found to contain more than the proportion of spirits herein specified shall be forfeited, and may be seized by a Collector of Customs or other person authorised by the Minister.

Such license shall be in such form as the Minister from time to time directs, and only one license shall be necessary when two or more persons are joint owners or occupiers of a vineyard.

Before any such license is granted, the applicant shall produce to the Minister a certificate, signed by two Justices or a Magistrate, certifying that he is the owner or occupier of an area of land containing not less than five acres in actual cultivation and planted with grape-vines, and is a fit and proper person to hold such license.

The applicant, together with two sureties to be approved of by the Minister, shall enter into a bond to His Majesty in a sum of not less than one hundred pounds nor more than four hundred pounds, in such form and with such conditions as the Minister directs, that he will not use the still in respect of which he is licensed for any purpose other than that specified in the license, and that he will not use any spirits distilled by him for any purpose other than that of fortifying the wines produced or manufactured as hereinbefore mentioned.

If at any time this section is repealed, no claim for compensation shall be entertained or allowed as against His Majesty or the Government of New Zealand, nor shall any sum be paid or allowed to any person out of the public moneys thereof, on account of any loss or alleged loss to the owner or occupier of any vineyard, or to any licensee or other person, by reason of such repeal.

All licenses granted under this Act shall continue in force until and inclusive of the thirty-first day of December next following the granting thereof.

There shall be paid to the Minister, or other person appointed to receive the same, in respect of every such license, and before the issue thereof, the sums respectively mentioned in the Third Schedule hereto.

Upon such payment being duly made, and upon the production of a certificate from the Chief Inspector that all the requirements of this Act have been complied with, such license shall forthwith issue to the person entitled to the same.

Every such license may be renewed annually upon the person applying for such renewal paying to the Minister, or other person appointed to receive the same, the sum required by this Act to be paid for the license that the applicant desires to renew, and upon a certificate from the Chief Inspector that all the provisions of this Act have been complied with:

Provided that if the applicant has been convicted of any offence against this Act, or has forfeited any bond under this Act, the Minister shall not grant the renewal applied for, and he is hereby expressly authorised and directed to refuse the same, unless expressly required by the Governor in Council to renew the license.

All such sums shall be paid into the Public Account and form part of the Consolidated Fund.

The Minister may refuse to grant or renew any license under this Act, or may suspend or annul any such license, upon proof being given to his satisfaction that the provisions and requirements of this Act or any of them have been contravened or have not been fulfilled, or that the Chief Inspector or other officer has been obstructed or prevented from performing any part of his duty by the person applying for or holding such license or renewal thereof, or by any person acting under such person’s authority or by his direction, or where from the local situation of the distillery (the license for which is required to be granted or renewed) in respect of any brewery, vinegar-manufactory, or manufactory of cordials in the making of which spirits are used, or any store or house in which spirits are sold either wholesale or by retail, it appears to the Minister inexpedient that such license should exist.

The Minister may also suspend and annul or refuse to renew, except on such conditions as he thinks fit, any license granted under this Act for making or distilling spirits, if the person holding or applying for the same fails to distil or make five thousand gallons of proof spirits during one year’s continuance of such license.

No person, being the owner or part owner or having any interest or share in a distillery, or in any premises or things used for rectifying or compounding spirits, and no medical practitioner or chemist licensed to use a still, and no person licensed to use a still for scientific or other purposes, shall hold a license to retail spirituous or fermented liquors; and in case any person who has obtained a license for the sale of fermented or spirituous liquors by retail becomes the owner or part owner of or acquires any share or interest in a distillery, or in any premises or things used for rectifying or compounding spirits, the license granted to him for the sale of fermented or spirituous liquors by retail shall thereupon become and be absolutely void.

Any person continuing to sell fermented or spirituous liquors by retail after becoming the owner or part owner of or after obtaining an interest or share in a distillery, or in any premises or things used for the rectifying or compounding of spirits, may be prosecuted and convicted as a person selling fermented or spirituous liquors by retail without license.

This section does not apply to any retailer of fermented or spirituous liquors who holds shares in any duly registered or incorporated company licensed to use a still.

Every person who carries on the trade or business of a brewer of ale, porter, beer, or maker of cordials in the making of which spirits are used, upon or within five hundred yards of any premises on which there is a still for the distillation of spirits, is liable to a fine of one hundred pounds:

Provided that the Minister may, if he thinks fit, grant permission in writing to any person to carry on any such trade or business at a less distance than five hundred yards from such premises as aforesaid, upon satisfactory proof being given to him that the carrying-on of such trade or business at a less distance will not lead to any violation of this Act or of any other Act relating to the revenue.

Except by the permission in writing of the Minister, upon the certificate of the Chief Inspector or other officer acting on his behalf, no other business or work except distilling, or coopering or repairing casks, cases, or other vessels for the removal of spirits, shall be carried on within the premises of a distiller:

Provided that it shall be lawful for the distiller to employ workmen for the necessary repairs or alterations of his premises, and to have and keep a forge for the working of the iron required in such repairs or alterations.

Every person who commits a breach of this section is liable for every such offence to a fine of twenty pounds.

No license to distil, or to rectify and compound spirits, shall be granted or renewed unless it is certified by the Chief Inspector or other officer that the premises within which the business of distillation or of rectifying and compounding spirits, as the case may be, is to be carried on are properly and sufficiently fenced, walled, or otherwise secured to his satisfaction.

Every distiller shall cause windows or convenient apertures to be made in his distillery for the admission of sufficient light into every part thereof, and no license shall be granted or renewed until it is certified by the Chief Inspector or other officer that sufficient light has been admitted into the building.

Every distiller shall, to the satisfaction of the officer on duty, cause lamps or lights to be lighted and kept burning at all hours between sunset and sunrise while the distillery is in operation, and any distiller who neglects to keep such lamps or lights burning as aforesaid is liable to a fine of ten pounds.

If on demand by any Inspector or other officer made in the distillery, registered spirit-store, cellar, or other premises of a distiller, rectifier, or compounder, strong, safe, and convenient ladders of sufficient length to enable the officer to ascend to and examine and gauge and descend from any vessel or utensil in such distillery or premises are not provided and conveniently and firmly placed, or if any such ladder is not fixed where such officer requires it to be fixed, or if on any visit made by any such officer by day or by night sufficient lights and aid are not on demand supplied for the purpose of enabling him to gauge or ascertain the content or capacity of any vessel or utensil, or to search for and gauge and take an account of any wort, wash, low wines, feints, and spirits, or of any materials used for distillation, rectifying, or compounding in such distillery or premises, or in the possession of the distiller, rectifier, or compounder, such distiller, rectifier, or compounder is liable to a fine of one hundred pounds.

No rubbish shall be deposited upon the premises of any distillery, and all materials (except coal and fuel) required for the distillery shall be deposited in a building set apart for the reception of the same as in this Act provided, and all coal and fuel shall be so placed as not to obstruct the view of the premises.

All rubbish and any materials, including coal or fuel, that in any way obstruct the view of the officer, or conceal from view any part of the process going on in the distillery, shall by order of an Inspector be removed by and at the expense of the distiller, and shall be placed beyond the premises of the distillery.

Every distiller who commits a breach of this section is liable for every such offence to a fine of twenty pounds.

Upon the premises of every distillery there shall be an office, fit and proper for the safe custody of the Government books, accounts, and instruments, and convenient for the accommodation of the officer on duty; and upon obtaining his license the distiller shall deliver the key and give over possession of the said office to the Chief Inspector, and the distiller shall thereby relinquish all right to the occupancy of the said office so long as he holds a license, or there remain in the certified and registered store of the premises for which the license is granted any spirits upon which duty has not been paid.

Every distiller who commits a breach of this section is liable to a fine of one hundred pounds.

Where a distillery is not situate in a town or city or within one mile thereof, the distiller shall provide (if required so to do by the Minister or Chief Inspector) fit and proper lodgings or rooms for the residence of the officer or officers from time to time placed in charge of such distillery, in some convenient situation to be approved of by the Chief Inspector, but not forming any part of the distillery or of the dwellinghouse in which the distiller resides, and at reasonable cost, not exceeding, in the case of each officer, fifty pounds per annum.

If any distiller refuses or neglects to provide such lodgings or rooms as aforesaid, or to maintain them in proper repair, or interrupts or annoys the officer in the proper use or enjoyment thereof, the Minister may suspend or revoke his license, and during the period of such suspension, as well as after such revocation, the license shall be deemed to be no longer in force.

There shall be a proper spirit-store in every distillery for keeping and securing the spirits distilled thereat, and such spirit-store shall be a secure room, cellar, or place approved by the Minister, and provided with proper fastenings, bars, and locks for the purpose of locking up and securing the same to the satisfaction of the Chief Inspector or other officer, and shall be kept locked up by the officer in charge at all times except when he is in attendance.

The vats or vessels in such spirit-store shall be raised at least two feet from the ground, and so placed that the whole exterior surface of each is open to inspection.

The Minister may refuse to grant to any person a license to keep a still for the distilling of spirits until such person has provided in his distillery a proper spirit-store, with vats approved as aforesaid, and may also suspend or revoke any license granted to any distiller unless and until he has provided such store and fixed proper fastenings for securing the same in manner aforesaid.

A particular description of the spirit-store for the reception of spirits when distilled shall be made and registered by the Chief Inspector in a book to be kept for the purpose. The certificate of such registration shall be in the form numbered (5) in the Second Schedule hereto, and kept by him with the other records of his office.

All spirits found in any place on the premises except in the spirit-store so registered, or in the vessels or utensils kept in the manner hereinafter mentioned, shall be forfeited, and may be seized by any Inspector; and the distiller, on proof of spirits being found in any other place or part of the premises, shall be liable to a fine of two pounds for every gallon of spirits so found.

Except as provided in this Act, no license to distil spirits shall be granted or renewed unless it is certified by the Chief Inspector or other officer that the several vessels hereinafter enumerated and described are erected on the premises for which a license is sought to be obtained, and are arranged as hereinafter provided.

Every person applying for such license shall erect and keep, in the manner and for the purposes hereinafter described, the several vessels hereinafter enumerated, that is to say: One vessel to be called a wash-charger; one other vessel to be called a low-wines receiver; one other vessel to be called a low-wines charger; one other vessel to be called a feints-charger; two other vessels to be called feints-receivers; and one other vessel to be called a spirits-receiver.

A distiller may have one intermediate still-charger in connection with each charger; and if any additional utensil, vessel, or pipe is found necessary to the better or cheaper working of the distillery, the Minister may permit the same to be used on receiving a certificate from the Chief Inspector that in his opinion such additional utensil, vessel, or pipe cannot be made use of to the detriment of the revenue.

The wash-charger shall be a close-covered vessel having not less than half the capacity or content of the largest fermenting wash-back, and shall be connected with the wash-stills by one close metal pipe with a branch to each still, having a cock or cocks thereon, one end of such pipe being fixed into the bottom of the wash-charger, and the end of each branch fixed into the still.

To the wash-charger there shall be one other close metal pipe, having a cock thereon, one end of such pipe being fixed into the pipe or trough communicating with the fermenting wash-backs, and the other end into the wash-charger.

The wash-charger shall not communicate with any other vessel or utensil except with the feints-receiver.

The low-wines receiver shall be a close-covered vessel with a pump or pipe fixed thereto for the conveyance of low wines from the receiver into the low-wines and feints charger; and there shall be one close metal pipe, externally visible for its whole length, attached to and leading directly from the safe at the end of the worm of the wash-still, and fixed to the low-wines receiver, so that all low wines running into the pipe from the safe shall immediately be discharged therefrom into the low-wines receiver.

The receiver shall be of sufficient capacity to contain the entire running and produce of low wines from the largest wash-back, and shall not communicate with any vessel or utensil except as aforesaid.

The feints-receiver shall be a close-covered vessel with a pump or pipe fixed therein for the conveyance of feints from the receiver into the low-wines and feints charger; and there shall be one close metal pipe, externally visible for its whole length, attached to and leading directly from the safe at the end of the worm of the low-wines or spirit still, and fixed into the feints-receiver, so that all feints running into the pipe from the safe shall immediately be discharged therefrom into the feints-receiver.

The receiver shall not communicate with any vessel or utensil except as aforesaid.

The low-wines and feints charger shall be a close-covered vessel connected with the low-wines or spirit still by a close metal pipe, having a cock or cocks thereon, one end of such pipe being fixed into the bottom of the charger, and the other end into the still.

Such charger shall communicate with the low-wines and feints receivers respectively by means of close metal pipes, each having one end fixed to such charger and the other end attached to the pump or pipe fixed as aforesaid to the low-wines receiver and feints-receiver respectively.

Such charger shall not communicate with any other vessel or utensil except as aforesaid.

The spirits-receiver shall be a close-covered vessel with a pump or pipe fixed thereto for the conveyance of spirits from the receiver into the spirit-vats in the certified and registered store for the reception of spirits; and there shall be one close metal pipe, externally visible for its whole length, attached to and leading directly from the safe at the end of the worm of the spirit-still, and fixed into the spirits-receiver in such manner that all spirits running therein from the safe shall run directly and be discharged therefrom into the spirits-receiver without resting in the said pipe.

The intermediate still-charger (if such vessel is used) shall be a close-covered vessel so constructed as to have no hole or opening therein, nor any communication with any other vessel or utensil, except one fixed entrance-pipe with a cock thereon leading from the wash-charger or low-wines and feints charger, and one fixed discharge-pipe with a cock thereon leading from the still-charger to the still.

Every such charger and receiver shall be erected and kept in a convenient and public position in the still-house, or as approved by the Chief Inspector, and shall be exposed to open view, and all parts thereof shall be easy of access and inspection.

Each such charger and receiver respectively shall have a sufficient cover thereon, with a rectangular dipping-hole cut in such cover not more nor less than an inch square, in which dipping-hole there shall be placed a dipping-rod, to be provided by the distiller.

If any charger or receiver is used that is not erected, kept, and constructed in manner herein directed, or having any hole therein except a trap-door in the cover thereof, properly secured by the officer, and a dipping-hole as aforesaid, or if any pipe or cock as aforesaid is used that is not placed, kept, and constructed in the manner herein directed, or if any charger or receiver has any communication with any vessel or utensil other than is required, authorised, and allowed by this Act, then and in every such case the distiller is liable to a fine of two hundred pounds, and also to a further fine of twenty pounds for every day during which such charger, receiver, pipe, or cock remains in the distillery.

Every distiller or rectifier and compounder of spirits shall, immediately on obtaining his license or a renewal thereof, or not later than the seventh day thereafter, furnish to the Chief Inspector a return in writing signed by him of every tun, back, charger, still, receiver, vat, or other vessel or utensil on the premises, and of the content in imperial gallons of each and every vessel or utensil as above enumerated, as well as the number of imperial gallons that every inch of the height thereof is respectively capable of containing, and, in respect of vessels or utensils intended to contain spirits, the number of imperial gallons that every inch and tenth of an inch of the height thereof are respectively capable of containing.

Such return shall not be held to be a lawful return until it has been verified by actual admeasurement, and countersigned by two Inspectors.

The return so furnished shall be kept and registered by the Chief Inspector, and any vessels or utensils found on the said premises that are not mentioned in the return may be seized by any Inspector or other officer, and shall be forfeited.

The Chief Inspector may, upon sufficient reason being assigned, permit a regauge of such vessels or utensils to be made, and the result of such regauge upon being verified as aforesaid shall be taken to be the true content of such vessels or utensils so regauged, and the remeasurements shall be registered as aforesaid.

Any distiller, rectifier, or compounder who begins to make or brew worts, or to rectify or compound any spirits, before the provisions of this section have been complied with is liable to a fine of one hundred pounds.

Where a pipe or tube used in a distillery passes below the ground it shall be enclosed in a wooden case so constructed as to admit of its being opened and the pipe or tube exposed to view on the demand of any Inspector, and any distiller who fails to comply with this provision is liable to a fine of two hundred pounds.

Every distiller, rectifier, or compounder of spirits shall, at his own expense, enclose and secure, in such manner and by such mechanism and means as the Chief Inspector requires, the end of every tail-pipe belonging to any still on his premises.

All spirits, low wines, and feints running from such tailpipe shall run into a safe, enclosed and secured in manner aforesaid, and shall be thence conveyed by a pipe, externally visible for its whole length, into the spirits-receiver or low-wines or feints receiver, as the case may be.

If, on demand by the Chief Inspector, the end of any such tail-pipe is not secured by the mechanism and means required, or if the whole of the spirits, low wines, and feints coming from any such tail-pipe is not run into such safe, so enclosed and secured as aforesaid, or if such spirits, low wines, and feints respectively, and every part thereof, are not conveyed from such safe into the spirits-receiver, or low-wines or feints receiver or receivers, as the case may be, directly and by such pipe as aforesaid, or if on the demand of the proper officer all the expenses incurred in providing and repairing or altering such mechanism and means of enclosing the end of such tail-pipe and safe as aforesaid are not paid by or on behalf of such distiller, rectifier, or compounder to such officer, or if such mechanism and means of enclosing the end of such tail-pipe and safe as aforesaid are not affixed, and kept affixed as aforesaid, or if after the end of any such tail-pipe and any such safe have been enclosed and secured as aforesaid the mechanism and means by which the same are so enclosed and secured, or any part thereof, are destroyed or injured, or if by any art or contrivance (except on notice to and with the knowledge and in the presence of an Inspector) access is gained or had to any spirits, low wines, or feints after the extraction or distillation thereof and before the same have been taken account of by the proper officer in the proper receiver, or if the officer is in any manner hindered or obstructed in taking a true account of any spirits, low wines, or feints in any vessel or utensil, then and in every such case the distiller, rectifier, or compounder is liable to a fine of two hundred pounds.

Every distiller shall provide and fix, to the satisfaction of the Chief Inspector, a proper discharge-cock, or plug and plughole, in every fermenting wash-back, through which cock or plughole the wash in the wash-back shall from time to time be conveyed by a main pipe or open trough into the wash-charger.

Such main pipe or trough shall be placed and fixed in such manner that all wash or liquor put therein shall forthwith run and be discharged from thence into the wash-charger and not elsewhere, except by a sewer-cock fixed on such main pipe and properly secured and fastened.

There shall not be any other pipe or conveyance entering into or passing out of any such fermenting wash-back except the pipe or trough for conveying wort from the coolers into the fermenting-back.

If such discharge cock or plug is not provided and fixed as aforesaid, or if such main pipe or open trough is not placed and fixed as aforesaid, or if there is any other pipe, conveyance, or cock to or from any fermenting-back except as aforesaid, then and in every such case the distiller is liable to a fine of two hundred pounds.

Nothing herein shall prevent any distiller from placing any close metal pipe or pipes in but not opening into any wash-back for the purpose of conveying through such back hot or cold air or water in order to promote or retard the fermentation of the worts or wash contained in the back.

The pipes, troughs, sluices, or cocks for the conveyance of worts into the fermenting-backs shall be secure and staunch, so that there shall be no leakage therefrom; and any distiller who fails to repair and make secure and staunch any such pipe, trough, sluice, or cock within twenty-four hours after receiving from the officer on duty notice in writing so to do is liable to a fine of one hundred pounds.

Every cock kept or used by a distiller, rectifier, or compounder shall be constructed in such manner as is from time to time directed or approved by the Minister.

Every distiller, rectifier, or compounder who keeps or uses any cock constructed otherwise than as aforesaid is liable to a fine of fifty pounds for every such cock so kept or used.

Every distiller or rectifier shall at his own expense provide, maintain, and keep in repair the several utensils, cocks, pumps, pipes, and troughs required by this Act, and also proper and sufficient locks and fastenings, to the satisfaction of the Chief Inspector or other officer, for securing the several cocks and plugs required by this Act to be secured, and for securing the covers of or belonging to the chargers and receivers hereinbefore mentioned respectively, and also for securing the furnace-doors, pumps, safes, pipes, vessels, and utensils allowed or required for the purposes mentioned in this Act, and shall paint or cause to be legibly painted, and shall keep or cause to be kept so painted, upon some conspicuous part of every fixed utensil intended to be used in the distillery, and on the outside of the door of every store, apartment, or place wherein any part of the business of the distillery is to be carried on, or wherein any materials for distilling or rectifying spirits, or any spirits, are to be kept or stored, separate numbers relating to each and every such utensil, store, apartment, or place, in arithmetical progression, beginning with number one, together with the name of such utensil, store, apartment, or place, according to the purpose for which the same is intended to be used, and such numbers shall correspond with the plan required to be furnished.

Every distiller or rectifier who fails to comply with this section is liable to a fine of one hundred pounds.

At or near the top of every fermenting wash-back, and at or near the top of every charger or receiver, and of every vat for storing or keeping spirits in the premises of any distiller, there shall be an opening or dipping-place at which the officer may conveniently take his dip or gauge of the contents of such vessel, and all such backs and vessels respectively shall be placed and kept in convenient situations, and shall at all times be easy of access, so that the officer may the more readily and effectually inspect and examine them in every part and take the dip or gauge thereof.

If in any such back or vessel there is not such opening or dipping-place so constructed and secured as aforesaid, or if any such back or vessel is not placed and kept in a convenient situation and easy of access as aforesaid, or if the officer is at any time, by any means and in any manner, prevented from ascertaining the quantity or gravity of any wort or wash, or the quantity or strength of any low wines, feints, or spirits, then and in every such case the distiller is liable to a fine of two hundred pounds.

Where any distiller or rectifier wishes to alter the size, situation, or position of any vessel, utensil, or pipe at any time after the return or plan thereof required by this Act has been made or given, or to erect and set up any new vessel, utensil, or pipe, he shall give notice in writing to the Chief Inspector specifying the particular vessel, utensil, or pipe, the size, situation, or position intended to be altered, and the nature of the alteration, or must make return of such new vessel, utensil, or pipe in the manner required by this Act.

If the Chief Inspector certifies to the Minister that such alteration or addition will not in his opinion tend to the detriment of the revenue, and gives to the distiller or rectifier permission in writing to make the same, then, but not otherwise, such alteration or addition may be made.

Every distiller or rectifier who commits a breach of this section is liable to a fine of two hundred pounds.

The Chief Inspector shall provide a book, to be called a “Notice-book,” to be kept in every distillery or rectifying establishment by the distiller or rectifier, as the case may be, or by his servants; and before any notice or declaration by this Act required to be given or delivered is so given or delivered an entry shall be made in such book, stating the particulars of all such notices and declarations, and such book shall at all times on demand be delivered to an Inspector at the distillery or rectifying establishment.

If any distiller or rectifier, or any person on his behalf, to whom any such book is tendered, refuses to receive the same, or if the particulars of all such notices or declarations respectively are not inserted in such book, or if any untrue entry is made therein, or if such book or any entry therein is defaced, obliterated, or altered by any such distiller or rectifier, or by any person employed in the distillery or rectifying establishment, or if such book is not at any time delivered to an Inspector on his demanding the same, then and in every such case the distiller or rectifier is liable to a fine of two hundred pounds.

Any such notice or declaration given or delivered by or on behalf of any distiller or rectifier to any person to whom the same ought to be given or delivered shall, according to the true intent and meaning of such notice or declaration, be taken to be good and effectual as against such distiller or rectifier, although not in the form or not containing the several particulars, or not given or delivered within the time prescribed or appointed by this Act for giving or delivering the same; and upon the trial of any information or other proceeding relating to or in any manner touching or concerning any such notice or declaration it shall not be competent to or for such distiller or rectifier to allege any imperfection or defect in any such notice or declaration or in the giving or delivering of the same.

In the brewing or making of wort or wash for the distillation of spirits a distiller may use any material, provided the gravity of the wort or wash produced therefrom can be ascertained by any saccharometer approved of by the Minister for that purpose.

No distiller shall begin mashing without having served on the officer on duty at least sixteen hours beforehand a written notice specifying the back or backs he intends to set up and the kind of material and the weight thereof he intends to use during the twenty-four hours next following on the expiration of the said sixteen hours, and similar notice shall be given from day to day of every such mashing:

Provided that for every day after the first day a notice of at least six hours shall be sufficient instead of sixteen.

Every distiller who begins mashing without giving such notice is liable to a fine of one hundred pounds.

No distiller shall add to the worts contained in any fermenting-back any composition for exciting fermentation unless he has served on the officer on duty one hour’s notice of his intention so to do, nor unless in the presence of such officer, nor in any quantity exceeding the proportion of ten gallons of such composition to one hundred gallons of such worts:

Provided that at any time before the declaration of the specific gravity first hereinafter mentioned it shall be lawful for the distiller to make use of spent wash in the preparation of worts.

Every distiller who commits a breach of this section is liable to a fine of two hundred pounds.

Before any worts are conveyed or collected from the cooler into any fermenting back or backs the distiller shall give notice to the officer on duty, specifying the back or backs to be filled or set up, and every distiller who fails to duly give such notice is liable to a fine of fifty pounds.

Immediately on the conveyance and collection as aforesaid into any fermenting back or backs of the whole of the worts intended to be fermented in such back or backs, the distiller or his servant shall deliver to the officer on duty a declaration specifying the number of the back or backs into which such wort has been conveyed, and the specific gravity of the wort in such hack or backs, and the quantity thereof—that is to say, the number of inches not occupied or wetted by the worts, being the space between the upper edge on the dipping-place of such back or backs and the surface of the worts.

If any worts are conveyed or collected into any fermenting back or backs except as specified in such notice as aforesaid, or in any other manner than as is herein directed, or if any declaration delivered as aforesaid is untrue in any particular, or if such declaration is not delivered as herein required, then and in every such case the distiller is liable to a fine of two hundred pounds.

If at any time beyond six hours after any such declaration as aforesaid has been delivered the specific gravity of any such worts or wash is found to exceed the specific gravity specified in such declaration by five per centum or upwards, or if the quantity of any such worts or wash is found to exceed by five per centum or upwards the quantity of worts stated in such declaration to have been conveyed or collected as aforesaid, then and in every such case the distiller is liable to a fine of two hundred pounds.

If at any time after an Inspector has taken an account of and ascertained the specific gravity and quantity of any wort or wash in any fermenting-back any wort or wash is found in such back exceeding either in gravity or in quantity by five per centum or upwards the wort or wash of which such account was taken, the following special provisions shall apply:—

All wash made in the distillery shall be fermented in the fermenting wash-backs of the distiller, and shall be conveyed directly from thence into the wash-charger, and from such charger into the wash-still, there to be made or distilled into low wines.

All low wines shall be conveyed directly from the safe at the worm end of the still into the low-wines receiver, and thence shall be pumped up or conveyed into the low-wines charger, and shall be conveyed directly from such charger into the low-wines or spirits still, there to be redistilled.

All feints or spirits produced by such redistillation shall be conveyed directly from the safe at the worm end of the low-wines or spirits still into the feints-receiver or spirits-receiver respectively, and so much of such feints as is conveyed into such feints-receiver shall be pumped or conveyed directly from thence into the low-wines charger or feints-charger, and shall be conveyed directly from such charger into the low-wines still to be redistilled.

The produce of the last-mentioned redistillation and of every other redistillation shall in like manner be conveyed directly from the safe at the worm end of the low-wines or spirits still into the spirits-receiver or into the feints-receiver.

No feints conveyed into such feints-receiver shall in any case be removed thence except by pumping or conveying such feints into the low-wines or feints charger, from whence such feints shall be conveyed directly into the low-wines still or stills for redistillation until the whole of such feints are made into spirits and conveyed and run into the spirits-receiver.

No spirits conveyed into the spirits-receiver shall be redistilled, or be removed from such receiver except into the vats in the registered store for the reception of spirits.

If any distiller ferments or suffers to be fermented any wash, or removes or distils or suffers to be removed or distilled any wash, low wines, feints, or spirits otherwise than according to the directions and provisions herein contained, or does not convey and run the whole of the spirits made or distilled by him into the spirits-receiver, such wash, low wines, feints, and spirits respectively, together with all vessels and utensils wherein the same are contained, may be seized by any Inspector or other officer, and shall be forfeited; and the distiller so offending shall in every case be liable, at the election of the Chief Inspector or other person informing or suing, to a fine of two hundred pounds, or of one pound for every gallon of such wash, low wines, feints, or spirits so removed or distilled, and not conveyed and run into the spirits-receiver.

If any distiller makes use of any apparatus for distilling by means of which spirits can be produced without the previous or intermediate production of low wines, then the spirits so made shall be conveyed direct from the condensing chamber or safe by means of a close metal pipe into the receiver, and thence conveyed by means of a close metal pipe fixed in the bottom of such receiver and leading into the vats placed in the registered spirit-store.

If at any time it appears to the Chief Inspector that any spirits distilled have been rendered impure from having passed through pipes or vessels that have become foul, he may by writing under his hand permit the redistillation of such impure spirits, and make an allowance for loss arising from such redistillation not exceeding two per centum on the number of gallons of spirits delivered out of the registered spirit-store for such redistillation.

If the wash-charger in any distillery is not thoroughly cleaned out when the Chief Inspector by notice requires it to be so cleaned out, the distiller is liable to a fine of fifty pounds.

One hour before any wash is conveyed from any fermenting wash-back into the wash-charger a notice in writing shall be given to the officer on duty, by or on behalf of the distiller, stating the number of the back in which such wash is contained, the specific gravity of the wash, and the day and hour when such wash is to be so conveyed.

Such officer shall attend at the time specified in the notice, and, after locking the charging-cock of the wash-charger, he shall remove all fastenings that prevent the conveyance of the wash from any back mentioned in such notice into the wash-charger, and thereupon all the wash contained in such fermenting wash-back shall be conveyed into the charger in the manner hereinbefore prescribed; and the officer, after fixing and securing the fastenings, shall take an account of the true quantity and specific gravity of the wash in the wash-charger, and shall thereupon unlock the charging-cock.

If any wash is removed or conveyed from any other back or at any other time or manner than is mentioned in the notice, or before the officer has locked, removed, or secured respectively the cocks or fastenings aforesaid, and has taken account of the true quantity and gravity of the wash in such charger, the distiller is liable for every such offence to a fine of two hundred pounds.

An Inspector on duty at a distillery may lock, secure, and fasten the several coverings, fastenings, furnace-doors, cocks, safes, pipes, pumps, plugs, troughs, vessels, and utensils for which fastenings are required to be provided, in such manner as the Chief Inspector directs, and may keep the same so locked, fastened, and secured at all times except when they are opened, unfastened, or unlocked by or in the presence of an Inspector.

Where an Inspector or other officer requires the water in any worm tub belonging to any still, at any time when such still is not at work, to be drawn or run off, and the tub and worm to be cleaned by the distiller or rectifier, his servants or workmen, if the water is not so drawn or run off at the request of such officer, and the tub and worm forthwith cleaned, and kept dry for the space of two hours, or until the officer has finished his inspection and examination of such tub and the worm therein, the distiller or rectifier is liable to a fine of two hundred pounds; and the officer may draw or run off such water, and may keep such tub and worm dry for so long a time as he thinks necessary.

Any officer may take and convey away from any wash back or charger in any distillery a sample not exceeding twenty gallons of the wash contained in such back or charger, and cause such sample of wash to be distilled into low wines in any still provided for that purpose with the approval of the Minister, and shall gauge or measure the quantity and ascertain the strength of the low wines produced by the distillation of such wash.

The distiller shall be paid for any such sample of wash at the rate of sixpence for every gallon thereof, unless the Chief Inspector directs the produce by distillation of any such sample of wash to be returned to the distiller.

An Inspector may from time to time, and whenever and as often as he deems expedient, take a sample of any wort, wash, low wines, feints, and spirits respectively in any back, still, receiver, charger, or other vessel or utensil in any distillery, in order to ascertain the specific gravity or strength thereof.

Such sample may be taken from such part of the back, still, receiver, charger, or other vessel or utensil as the officer thinks proper.

The specific gravity or strength of any such sample shall be held to be the true and correct specific gravity or strength of the whole contents of the back, still, receiver, charger, or other vessel or utensil from which the sample was taken.

Before any such sample is taken, all the liquor in the back, still, receiver, charger, or other vessel or utensil may be stirred and mixed together by the distiller or any person in his employ if he thinks fit so to do.

The Chief Inspector may erect and keep a still in any distillery, or in any place approved by the Minister, for distilling any such sample of wash as aforesaid, and also for distilling into spirits any wash, low wines, or feints seized by any Inspector at any unlicensed distillery, or for carrying on experiments.

The Chief Inspector or any Inspector may at any time require that any low-wines receiver in any distillery shall be emptied and cleaned out, and that any quantity of wash shall be conveyed from such wash-back as he directs into any wash-still in the distillery, in order that such wash may be forthwith distilled into low wines; and all persons in the distiller’s employ shall, on reasonable notice, provide fuel for and give aid and assistance to such Inspector at his request in distilling such wash into low wines, and in conveying the whole of such low wines directly into such low-wines receiver so cleaned out, and such low wines shall be kept in such receiver unmixed with any matter or thing until the Inspector has taken an account of the quantity and strength thereof.

If such low-wines receiver is not emptied and cleaned out, or if such wash is not conveyed from such wash-back or into such wash-still as the Inspector requires, or if due aid and assistance and fuel are not given to him in distilling such wash into low wines, or in conveying the whole of such low wines into such receiver, or if such low wines are not kept in such receiver unmixed as aforesaid until he has taken such account as aforesaid, then the distiller shall be liable for each offence to a fine of two hundred pounds.

No distiller shall have, receive, or begin distilling from any wine, ale, beer, or any fermented liquor not brewed or made in his distillery unless he has at least two days beforehand served on the Chief Inspector, or on the officer on duty, notice in writing of his intention so to do.

Such notice shall specify the description and quantity of the liquor aforesaid that he intends to use in the twenty-four hours next following on the expiration of the said two days, and a notice of six hours to the like effect shall be served on the officer on duty from day to day for every day after the first day.

Every distiller who offends against this section is liable to a fine of two hundred pounds.

No distiller shall mix or suffer to be mixed in any charger, still, receiver, vat, or any vessel or utensil any worts or wash made or fermented in his distillery, or any low wines, feints, or spirits produced therefrom, with any wine, ale, beer, or any fermented liquor not fermented or made in his distillery, or with any low wines, feints, or spirits produced therefrom.

Every distiller who offends against this section is liable to a fine of two hundred pounds.

Nothing herein shall prevent a licensed distiller from adding as hereinafter provided spirits made elsewhere, for the purpose of imparting a flavour to any spirits made by him.

For the purpose of ascertaining the specific gravity of any wort or wash such saccharometers may be used as are from time to time prescribed by the Minister.

Every degree of specific gravity to be ascertained by any saccharometer shall be calculated in the following manner, that is to say: Distilled water at the temperature of sixty degrees by Fahrenheit’s thermometer being assumed as unity:—

Every degree of specific gravity shall be correspondent to a thousandth part of the specific gravity of distilled water, and all wort or wash shall, for the purposes of this Act, be deemed and taken to be of the specific gravity indicated by the saccharometer.

All spirits shall be deemed to be of the degree of strength indicated by the description of hydrometer usually known as Sykes’s hydrometer:

Provided that the Governor in Council may, by notice in the Gazette, direct that the quantity of alcohol contained in any wines or spirits shall be ascertained by the instrument known as Field’s patent alcoholmeter, or by any other improved instrument, or by any other means that the Governor in Council by notice in the Gazette prescribes.

If any material capable of fermentation is brewed or mashed, or if any still is made use of in the distillery of any distiller, at any time between the hour of eleven in the evening of any Saturday and the hour of one in the morning of the next succeeding Monday, or on any duly proclaimed or legal holiday, such distiller is liable in every case to a fine of fifty pounds.

There shall be levied, collected, and paid into the Consolidated Fund on every gallon of spirits made or distilled in New Zealand (except as hereinafter provided), from whatever material the same may be made or distilled, a duty equal in amount to that charged for the time being on a gallon of spirits imported into New Zealand, and such duty shall be paid upon the gallon standard measure of spirits of the strength of proof, and so in proportion for any greater or less strength than proof or on any quantity less than a gallon, and also upon any deficiencies occurring in any distillery.

Such duty shall be ascertained in the manner provided by this Act.

At the expiration of every month, and not later than the tenth day of the month following, a computation shall be made and a copy thereof served on the distiller by the Chief Inspector or by an Inspector,—

If by such computation it appears that the quantity of proof spirit produced by the distiller and conveyed into the registered store and remaining on hand in low wines and feints as aforesaid during the said period is less than the quantity of proof spirit that ought to have been produced by the computation of low wines as aforesaid, or from the worts or wash mashed, fermented, or made in the distillery during the same period according to the rate mentioned in the last preceding section, then and in every such case the distiller shall pay duty upon the greatest amount of deficiency ascertained by such comparison:

Provided that in cases where an apparatus is used by means of which spirits can be produced without the previous or intermediate production of low wines, then the distiller shall pay duty upon the deficiency found or ascertained by comparison of the first and third modes of computation aforesaid.

Where any such deficiency is found to exist it shall not be lawful for the distiller, after he has been served with a copy of such computation and before the production to the officer on duty of a certificate of the due payment of the full duty chargeable on such deficiency, signed by the Collector or other officer appointed to receive the same, either to begin mashing or to remove any spirits out of the registered spirit-store, and any distiller offending herein is liable to a fine of two hundred pounds.

Between the hours of ten o’clock in the night-time of the last day of every month and six o’clock in the following morning it shall not be lawful for any distiller to have or keep any feints, low wines, or spirits in any vessel in his distillery except in the chargers and in the vats in the registered spirit-store, nor to have or keep in any vessel any wort or wash the lowest specific gravity of which has been declared pursuant to this Act, and any distiller offending herein is liable to a fine of fifty pounds.

Every distiller shall, in respect of all worts or wash in his distillery, be chargeable and charged according to the highest gauge of quantity at any time taken thereof, and according to the highest amount of the specific gravity thereof at any time declared by such distiller or ascertained by any Inspector, without any allowance for waste, spent wash, dregs, yeast, or other matter; and if any decrease exceeding five per centum takes place in the quantity of wort or wash in the distillery, the amount of such decrease shall be deemed to have been distilled by such distiller, and he shall be chargeable and charged with a quantity of spirit proportionate to the decrease in any such wort or wash.

Within the registered spirit-store the spirits shall be kept in vats only, and not in casks, except by direction or with the sanction of the Chief Inspector, and no vat shall be erected in the said store which is not capable of containing at least three hundred liquid gallons, and every distiller who fails to comply with this section is liable to a fine of fifty pounds.

If at any time it appears to the Minister that in any distilling apparatus used in any distillery any vessel or utensil is required of a character, form, and description different from those hereinbefore mentioned, and that the vessel or utensil required will not in any way be conducive to any evasion of the provisions of this Act, he may, upon the certificate of the Chief Inspector, permit the use of such vessel or utensil as if the same had been expressly authorised by this Act.

It shall not be lawful to mix with or add to any low wines, feints, or spirits on the premises of any distiller any sugar, syrup, or any glutinous or saccharine or other matter or thing whereby the gravity of such low wines, feints, or spirits may be increased, or so as to prevent the true strength thereof being ascertained by the hydrometer or other instrument as hereinbefore provided; and if it is at any time found that any such matter or thing has been so mixed with or added to any low wines, feints, or spirits in the distillery, the distiller shall be liable for every such offence to a fine of two hundred pounds, and all low wines, feints, and spirits so mixed may be seized by any Inspector, and shall be forfeited.

Nothing herein shall be construed to prevent any distiller from mixing, in the presence of the officer on duty, any colouring-matter approved of by the Minister or Chief Inspector with any spirits contained in a vat or vessel in the registered spirit-store.

The capacity of such vat or vessel shall be at least twenty-five per centum more than that of the spirits-receiver.

All such spirits so coloured shall, within forty-eight hours from the time when they were pumped from the receiver, be transferred into the spirit-vats.

The vat for colouring shall be subject to the provisions hereinbefore contained as to the clearing-out of vessels once in every month; and in all cases in which the provisions of this section are strictly complied with to the satisfaction of the Chief Inspector it shall be lawful for him to make an allowance not exceeding three per centum on the number of gallons of proof spirit transferred into the colouring-vat for the purpose of being coloured, for any deficiency arising in consequence of the introduction of such colouring-matter.

Except in cases of reweighing, no spirits shall be drawn out of the spirit-vats except between the hours of eight in the forenoon and four in the afternoon, and in the presence of the officer on duty.

Every distiller who draws off any spirits at any other time, or in the absence of such officer, is liable to a fine of one hundred pounds.

The proper officer shall keep a true account by way of debtor and creditor of the stock of spirits in the registered spirit-store, and shall in that account debit the stock with the full quantity of spirits computed at proof from time to time conveyed into such stock, and credit the same with the full quantity of spirits computed at proof from time to time sent out of such stock, and, at the expiration of every month, such officer shall ascertain the actual quantity or stock of spirits then in the registered spirit-store, for the purpose of balancing the account.

If at any time the quantity of spirits in such registered spirit-store is less than the quantity that according to such account ought to be in stock, the distiller shall be liable to a fine of ten shillings for every gallon found to be wanting:

Provided that, independently of the allowance made for colouring, as mentioned in section seventy-four hereof, no distiller shall be liable to such fine in any case in which the decrease or deficiency does not exceed three per centum on the balance left at the last monthly taking of stock, together with the quantity of proof spirits since brought into stock:

Provided also that if any decrease or deficiency is discovered greater than that authorised to be allowed for colouring, together with the three per centum authorised to be allowed on the credit of such monthly stock account, then no allowance except that for colouring shall be made, unless the distiller proves to the satisfaction of the Chief Inspector or other officer that such decrease or deficiency arose from leakage, absorption, fire, unusual evaporation, or other cause over which the distiller had no control, and not from any fraud or culpable negligence.

No cask or vessel of any kind not capable of holding at least ten imperial gallons shall be brought into the registered spirit-store in order to be filled from any of the vats; and no cask or vessel of any kind shall remain in the said store for more than forty-eight hours after it has been so filled.

If the duty due on the spirits contained in any such casks or vessels is not paid within forty-eight hours, or if the said casks or vessels are not removed within the same forty-eight hours, the contents thereof shall be returned into the vats and the casks or vessels placed outside of the said store.

Any distiller who keeps any such cask or vessel more than forty-eight hours within such store, or who fails to return the contents of such cask or vessel into the vats as herein provided, is liable to a fine of fifty pounds.

Nothing herein shall prevent the distiller from keeping any cask or vessel longer than forty-eight hours within such store upon receiving permission in writing from the Chief Inspector so to do.

Every distiller, rectifier, and compounder respectively shall cause to be legibly cut, branded, or painted with oil colour, on the outside of both of the heads or ends of every rolling or movable cask used in his distillery or premises for keeping or delivering out spirits, and shall at all times keep so cut, branded, or painted thereon, his name or firm and the name of the place where his stock is kept, and also the full and true number of gallons (and, when the number is less than eighty gallons, any quarter or quarters of gallons over and above any number of entire gallons) that any such cask is capable of holding.

If the particulars aforesaid are not so cut, branded, or painted on any cask used for either of the purposes aforesaid, such cask, together with any spirits contained therein, may be seized by any Inspector, and shall be forfeited.

Where any spirits, worts, or wash are destroyed by fire or other inevitable accident, or lost by the leakage or bilging of any vessel, and the Chief Inspector certifies the fact to the Minister, together with the cause thereof so far as the same can be ascertained, and that it occurred without any default of the distiller, no duty shall be demanded of or paid by the distiller on any spirits, worts, or wash so destroyed or lost.

In case of any such loss as aforesaid it shall not be lawful for a distiller to maintain any action against any officer or person acting under authority of this Act for any compensation or damage for or on account of such loss.

All duties chargeable on spirits distilled within New Zealand, or on any deficiency appearing on any monthly computation as aforesaid, shall be paid to such person as the Governor appoints to receive the same, who shall grant a certificate of payment to the party paying the same, and such certificate shall be delivered to the Chief Inspector and shall be filed by him in his office.

All worts, wash, low wines, feints, and spirits, and all materials, preparations, utensils, and vessels for the making thereof, in the custody or possession of any distiller, or of any person in trust for such distiller into whose hands soever the same have in any manner come, and by what conveyance or title soever the same may be claimed, shall be subject and liable to and are hereby made chargeable with all the duties in arrear or owing from time to time from or by any such distiller, and also all fines and forfeitures incurred by such distiller for any offence committed by him against this Act; and it shall be lawful in all such cases to levy thereon such duties and fines, and to take such proceedings for the recovery of the same, as might lawfully be levied or taken if the debtor or offender were the true and lawful owner of such worts, wash, low wines, feints, and spirits, materials, preparations, utensils, and vessels:

Provided that where the same have come into the hands or possession of any third person by any bona fide sale and delivery made before any such duties are charged or become chargeable thereon, or before any such fines are incurred by the distiller by whom the same respectively were so sold and delivered as aforesaid, they shall not be liable to any such duties or fines.

No spirits shall be removed out of the premises of any distiller except from the registered spirit-store, nor except between the hours of nine in the forenoon and five in the afternoon, nor without a permit to remove the same signed by an Inspector or other officer.

Such permit shall set out the distiller’s name, the place whence the spirits are to be removed, the vessel or vessels in which the spirits are contained, the quantity of spirits in each such vessel, and the name and residence of the person to whom the spirits are to be delivered or forwarded, and shall also specify the time during which the permit is to be in force.

Such permit shall not be granted by the Inspector or other officer for the removal of any spirits except spirits lodged in the registered spirit-store.

At the time any such permit is required the distiller or other person requiring the same shall give to the Inspector or other officer a certificate from the Collector that the duty upon the spirits intended to be removed has been duly paid, or that due entry thereof has been made in manner hereinafter provided.

All spirits removed from the premises of a distiller otherwise than as provided by this Act shall be seized and forfeited, together with the casks or vessels in which the same are contained, and the cars, carts, drays, or other conveyances, and the horses or other animals employed in removing the same.

Any Inspector, officer of Customs, constable, or officer appointed under this Act may stop and detain any person found removing any spirits of any kind from the premises of any distiller, and may demand the production of the permit accompanying such spirits; and on being satisfied that the spirits are of the quantity, quality, kind, and strength specified in the permit, and that the duty payable by law in respect thereof has been paid, or security given for the same, shall indorse on the permit the time, hour, and place of such examination, and shall sign his name thereto.

Every person found removing any spirits that are by law required to be accompanied by a permit, who refuses to produce such permit immediately on being required so to do by any such officer, or found removing any such spirits without a lawful permit, is liable for every such offence to a fine of one hundred pounds; and it shall be lawful for such officer, and he is hereby authorised, empowered, and required, to stop, arrest, and detain every such person, and to convey him before one or more Justices.

It shall be lawful for the Justices, and they are hereby required and shall have full power and authority, to hear and determine in a summary way any information against any such person stopped or arrested under this section, and, on his confession, or on proof on oath by one or more credible witnesses, to impose on him such fine as aforesaid.

Every permit used for any purpose other than to accompany the removal and delivery of the spirits for which the same was obtained and granted, and at the time limited and to the place expressed therein, shall be deemed and taken to be an unlawful permit.

Every distiller or agent for a distiller is liable to a fine of two hundred pounds who keeps or makes use of any store for the sale of duty-paid spirits that is situate within five hundred yards of any part of the premises of a distillery.

For the purpose of ascertaining by weight the quantity of spirits contained in any cask or vessel, the table in the Fourth Schedule hereto shall be used in connection with Sykes’s hydrometer, and the number of pounds and decimal parts of pounds corresponding to the indication by Sykes’s hydrometer of the spirits so weighed shall be deemed to be the weight in pounds and decimal parts of pounds contained in one liquid gallon of such spirits.

The net weight in pounds of such spirits, divided by the weight contained in one gallon of the spirits so weighed, shall be the number of liquid gallons and fractional parts of a liquid gallon contained in such cask or vessel.

The distiller shall cause to be cut, branded, or painted in oil paint on the outside of the head of such cask or vessel the tare or weight in pounds of such cask when empty, and if he fails or neglects so to do he is liable for every such offence to a fine of five pounds.

For the purpose of weighing such spirits every distiller or rectifier shall provide sufficient and just scales and weights or weighing apparatus, to be approved of by the Chief Inspector, and a set of standard measures for the purpose of weighing, measuring, and taking an account of the spirits distilled by such distiller, and of any cask or vessel used for the purpose of containing spirits; and such distiller or rectifier shall maintain and keep such scales, weights and measures conveniently placed in his distillery, and at all times ready for use, and shall permit and suffer any Inspector to use the same for the purpose aforesaid.

Every distiller or rectifier is liable to a fine of fifty pounds who fails to provide, keep, and maintain such scales and weights or weighing apparatus and measures as aforesaid, or to permit any Inspector to use the same as aforesaid, or who uses or causes or procures or suffers to be used any false, untrue, or insufficient scales weights, or measures, or practises any art, device, or contrivance by which any Inspector may be hindered or prevented from taking the just or true weight or measure of such spirits, or of any cask or vessel used for the purpose of containing spirits.

All such false, untrue, or insufficient scales, weights weighing apparatus, and measures respectively may be seized by an Inspector, and shall be forfeited.

Nothing herein shall be deemed to prevent the Chief Inspector or any officer acting under him from ascertaining the quantity of spirits contained in any cask or vessel by measurement or gauging, as the case requires.

The Minister may grant permission for the removal of spirits, in such quantities and under such regulations as he from time to time directs, from any bonded warehouse to the registered spirit-store of any distiller, for the purpose of being mixed with and imparting a flavour to the spirits distilled by such distiller, and the spirits so received and intermixed shall be subject to the like allowance for natural waste as if they had been distilled in such distillery.

If the spirits so required to be removed from a bonded warehouse are intended for intermixture with spirits distilled and vatted for exportation, then no duty shall be chargeable on the spirits so removed; but if they are intended for intermixture with spirits distilled and vatted for home consumption, then, if the duty on imported spirits is for the time being greater than that payable on New Zealand distilled spirits, the difference between such rates of duty shall be paid on every proof gallon and fraction of a gallon of such spirits before removal from the warehouse to the spirit-store.

By leave of the Minister, and subject to any regulations that may from time to time be made by him, any distiller may, without payment of duty, deposit in a warehouse erected on his premises and approved of by the Minister spirits from the registered spirit-store of his distillery, and such spirits, and no other, shall be secured under the locks of the Crown in such warehouse; and in respect of deficiencies in spirits so warehoused such abatement and allowance shall be made as is sanctioned by the Minister.

All spirits so warehoused, if not removed from such warehouse within three years, shall at the expiration of that time be examined by the proper officer, and the duty upon any difference or deficiency between the quantity ascertained on being first warehoused and the quantity found to exist at such examination shall, subject to such allowance as aforesaid, be paid down, and the quantity so found to exist shall be rewarehoused in the same manner as at first.

The Minister may, under such regulations and conditions as he approves, appoint any other warehouse for the purpose of lodging under bond without payment of duty any spirits distilled under the provisions of this Act, and the spirits so lodged shall be subject, with respect to removal, regauging, and leakage, to such regulations as are approved by the Minister.

With the leave of the Chief Inspector, and after such notice and at such times and under such regulations as the Minister from time to time requires and directs, it shall be lawful in any such bonded warehouse to sort, separate, pack, and repack any such spirits as aforesaid, and to make such lawful alterations therein as may be necessary for the preservation, sale, shipment, or legal disposal thereof, and also to take such samples thereof as may be allowed by the Minister, with or without entry, and with or without payment of duty, except in so far as the same may eventually become payable as on a deficiency of the original quantity.

Before any spirits are removed from the registered spirit-store of any distiller, or from the bonded warehouse erected as aforesaid on the premises of such distiller, or from any bonded warehouse appointed under this Act, to any bonded warehouse under the supervision of the Customs, an entry of the same in the usual and proper form for warehousing goods under bond shall be passed at the Customhouse, and the person entering the same shall give security by bond to His Majesty, with one sufficient surety to be approved by the Collector, in double the amount of duty that would be payable on such spirits if taken out of the said spirit-store or any bonded warehouse for home consumption, that the said spirits shall be warehoused to the satisfaction of the Collector.

In lieu of such bond as aforesaid a general bond with such sureties, in such amount, and under such conditions as the Minister approves may be entered into for the removal from time to time of any spirits as aforesaid, and thereupon the Collector shall grant a warrant for the removal of such spirits from the said spirit-store or bonded warehouse to the bonded warehouse named in the warrant, and upon the delivery of the warrant aforesaid to the officer on duty at the distillery such officer shall deliver the spirits therein described to be conveyed to such bonded warehouse, under such regulations and conditions as are approved by the Minister.

The Minister may, if he thinks fit, under any regulations and subject to any conditions made by him in that behalf, permit any spirits, wine, beer, or other spirituous or fermented liquor lodged in any bonded warehouse under the control of the Customs to be removed to the registered spirit-store or bonded warehouse of any distiller, for the purpose of being distilled or rectified in bond, or of being methylated under the supervision of an officer appointed under this Act.

The Minister may, by writing under his hand, allow spirits lodged in any bonded warehouse as aforesaid to be used for the purpose of dissolving resins and gums for varnishes and other like manufacturing purposes for which methylated spirits are used and required, and for that purpose the spirits to be so used shall be mixed with wood naphtha in such quantities and of such quality as the Minister directs, so as to render them wholly unfit for human consumption.

The spirits so mixed may be delivered out of the bonded warehouse without payment of duty.

The process of mixing hereinbefore mentioned shall be performed under the supervision and in the presence of an officer appointed to superintend the same.

Spirits warehoused as aforesaid, being first duly entered at the Customhouse, may be delivered under the authority of the Collector, without payment of duty, for removal to any port in New Zealand, if a bond to His Majesty in such sum and with such sureties as the Collector directs is entered into for the due arrival of such spirits at such port, and for the payment to the officer appointed to receive the same of the duty payable thereon on the landing thereof, or for the safe deposit of the same in some duly approved bonded warehouse at such port.

Spirits distilled in New Zealand may be exported to parts beyond the seas without payment of duty.

Before any spirits distilled in New Zealand and lodged in any bonded warehouse are so exported, the person exporting the same shall pass an entry outwards at the Customhouse in the usual manner, and shall enter into bond to His Majesty in double the amount of duty that would be payable thereon if entered for home consumption, with one sufficient surety to be approved of by the Collector, that the same shall be landed at the place for which they are entered outwards, or shall be otherwise accounted for to the satisfaction of the Collector.

Where any spirits lodged in any bonded warehouse appointed under this Act are required for home consumption, or for export, or for ships’ stores, the distiller shall procure from the Inspector or other officer on duty a certificate on which shall be written the distinguishing mark or number of each cask so required, and also the number of proof gallons in each such cask, and thereupon such distiller shall present that certificate to the Collector, and shall make entry and pay duty thereon if the spirits are required for home consumption, or make entry and enter into the necessary bond if the spirits are required for export.

The Collector shall thereupon grant a warrant for the due delivery of the spirits, in the manner and form required on the delivery of imported spirits from a bonded warehouse, and such warrant on being presented to the officer on duty shall be a sufficient order for the delivery of the spirits mentioned therein.

All duties on spirits distilled in New Zealand and lodged in bonded warehouses under the supervision of the Collector shall be paid to the Collector in the manner and under the regulations prescribed for payment of duties on imported spirits in bond.

Where there is no Collector the duties shall be paid to such other officer as the Governor in Council appoints to receive the same, in the same manner and under the same regulations as if they were paid to a Collector.

Not later than the thirty-first day of March in every year the Minister shall cause returns to be made and published in the Gazette, specifying the number of imperial gallons of spirits distilled in New Zealand received into all bonded warehouses during the previous year, the number of imperial gallons of such spirits cleared and taken out of such warehouses for home consumption and for export respectively, and the number of imperial gallons of such spirits remaining in such warehouses on the thirty-first day of December in each year.

No license for the rectifying and compounding of spirits shall be granted or renewed unless the Chief Inspector certifies to the Minister that there is erected in connection with the stills or distilling apparatus for which such license is sought to be obtained at least one receiver, which shall be a close-covered vessel provided with locks and fastenings to his satisfaction, and also that the provisions of this Act have been otherwise complied with.

Before any such license is granted or renewed the person applying for the same shall, together with two sureties to be approved by the Minister or Chief Inspector, enter into a bond to His Majesty in the sum of five hundred pounds, conditioned for the due and faithful observance of the provisions of this Act.

The Minister may permit spirits lodged in any bonded warehouse as aforesaid to be delivered without payment of duty, for the purpose of being rectified or compounded in bond under such regulations as he from time to time prescribes, security by bond to His Majesty being first given by the rectifier with two sufficient sureties to be approved by the Minister, in double the amount of duty payable on such spirits, that the full duty shall be paid on the true quantity of spirits which should be produced, or that the full quantity so rectified shall be deposited in a bonded warehouse within forty-eight hours after the process of rectifying is finished, which process shall be commenced not later than twelve hours after delivery from the said bonded warehouse.

If, after making an allowance of not more than two per centum on the quantity of spirits delivered to be rectified, it is found that the quantity rectified, when computed at proof, is less than the quantity delivered, then the full duty on the deficiency so found shall immediately be paid by such rectifier or compounder to the officer appointed to receive the same, or, in default thereof, such rectifier or compounder shall be liable to a fine of double the amount of duty upon the deficiency.

Except with the leave in writing of the Chief Inspector, no sugar, syrup, or any glutinous or saccharine or other matter or thing whereby the gravity of any low wines, feints, or spirits may be increased so as to prevent the true strength thereof from being ascertained by the hydrometer shall be added until the quantity of proof gallons of spirits so rectified is ascertained and the deficiency (if any) computed, and duty paid on such deficiency, nor until the spirits so rectified have been reduced to liquid gallons at proof.

All spirits so permitted to be sweetened or compounded shall be taken out and computed as spirits at proof, and duty thereon shall be paid accordingly, or the spirits shall be returned into a bonded warehouse.

Every rectifier is liable to a fine of not less than one hundred pounds nor more than five hundred pounds who has in his custody or possession (otherwise than as may be permitted under subsection one of this section) any wort, wash, or any fermenting or fermented liquor, or any materials prepared or fit for the purpose of being distilled or rectified into low wines or spirits, or any material capable of fermentation after admixture with water or otherwise (not being spirits already and elsewhere made and distilled, and on which the full duty for spirits has been already paid), or any material that may add to the alcohol contained in the quantity of spirits to be rectified.

Every rectifier shall provide sufficient fastenings and locks (the keys whereof shall be held by an officer in charge appointed under this Act) for properly securing the furnace-door, steam-pipes, or other openings into the rectifying-stills or distilling apparatus so that, when such locks and fastenings are on, the stills or distilling apparatus cannot be worked; and shall also provide, to the satisfaction of the Chief Inspector, any other locks and fastenings which in his opinion are necessary for the protection of the revenue.

Every rectifier is liable to a fine of two hundred pounds in any of the following cases, that is to say:—

It shall not be lawful for any rectifier to charge his still or to commence the rectifying of spirits without first giving to an Inspector at least twenty-four hours’ notice in writing of his intention so to do.

Such notice may be served either by delivering it to the Inspector personally or by leaving it at the Inspector’s usual place of abode, or at such place as the Chief Inspector appoints.

Such notice shall contain full particulars of the description of spirits intended to be rectified, and of the quantity and strength thereof.

Every rectifier who commits any breach of this section is liable to a fine of fifty pounds.

Any Inspector may at any other time ascertain the quantity and strength of the spirits contained in the still of any rectifier, and may take an account thereof; and if at the time specified in the notice last aforesaid the quantity and strength of such spirits so ascertained and taken account of by the Inspector is found not to agree with the quantity and strength as set forth by the rectifier in such notice, the rectifier is liable to a fine of fifty pounds.

Every rectifier shall, before beginning to run off any spirits from any still or distilling apparatus, charge the same or the charger therewith connected with not less than seven-tenths of the whole quantity of liquor that such still, exclusive of the head thereof or the distilling apparatus, is capable of containing or working, and such still or distilling apparatus shall remain and continue so charged until the rectifier begins to run off the spirits therefrom, and shall be worked off within twelve hours, to be computed from the time of the officer taking the gauge thereof.

Every rectifier is liable to a fine of fifty pounds who begins to draw off spirits from any such still or distilling apparatus not so charged, or does not work off the same within the time herein limited.

As soon as such still or distilling apparatus ceases to run, the Inspector or other officer may secure and lock the furnace-door, steam-pipes, or other openings connected therewith, or other vessel attached thereto, and secure all other vessels, tubs, pipes, or openings in such manner as may be required for the protection of the revenue, and as the Chief Inspector directs.

Any Inspector may ascertain and take an account of the quantity and strength of the spirits rectified by any rectifier in pursuance of any such notice as aforesaid, and if the number of gallons of proof spirit produced by each process of rectifying is found to exceed in any case the number of gallons of proof spirit previously ascertained to be in the still, charger, or other vessel of such rectifier, or if by any device or contrivance the Inspector is prevented from ascertaining and taking a true account of the quantity and strength of any such spirit, the rectifier is liable to a fine of one hundred pounds.

Every owner or occupier of a vineyard licensed to distil spirits under section twelve hereof shall from time to time enter in a book to be kept for that purpose an account of all spirits made and used, and also the quantity in stock at any time, and shall, within ten days after the expiration of each quarter of the year during the term of his license, furnish in duplicate to the Collector or other officer of Customs at or nearest to the place where such vineyard is situate a transcript of such book for the past quarter.

Such book and transcript shall be in such form, and shall be kept and verified in such manner, as the Minister directs.

Every such owner or occupier who neglects to properly keep such book or to furnish such transcript, or makes a false entry in such book or transcript, is liable to a fine not exceeding one hundred pounds and not less than five pounds.

Every such owner or occupier shall provide and maintain on his vineyard a cellar or storeroom built of stone or brick, to be approved of by the Collector or other officer as aforesaid, wherein all spirits produced or manufactured by him shall be lodged and kept securely locked until required for the purpose of fortifying wine as hereinbefore mentioned.

All spirits found in any other place on the vineyard than the said cellar or storeroom in quantity greater than two gallons shall be forfeited, and in such case the owner or occupier shall be liable to a fine of fifty pounds, together with an additional fine of two pounds for every gallon of spirits so found.

All spirits made under any such license shall from time to time be conveyed into such cellar or storeroom, and shall be secured and kept there in such manner as the Minister directs.

Every person is liable to a fine of one hundred pounds who breaks open or otherwise enters such cellar or storeroom except in the presence of or with the permission of a Collector or other officer of Customs.

Spirits of wine distilled under the authority of any such license and used for fortifying wines in accordance with the provisions of this Act shall not be liable to the payment of any excise duty under any Act for the time being in force.

If at any time any such owner or occupier has in possession more spirit than he requires for fortifying the wines produced or manufactured on his vineyard, the Minister may allow him to sell or dispose of the same in one lot, upon payment of the duty at the time payable on the like spirit; or may permit or require him to remove it to a bonded warehouse, there to be dealt with under the provisions of “The Customs Law Act, 1908.”

Any Inspector, officer of Customs, constable, or any person appointed by the Minister (all of whom are hereinafter included in the expression “a duly appointed officer”) may seize any still, still-head, worm, or other apparatus or utensil whatsoever intended or suited for distilling or for any process of distillation found in any house, building, premises, or place, unless the owner or occupier thereof holds and produces a valid license under this Act to distil or to rectify spirits; and may also seize all materials capable of fermentation, and all worts, wash, wine, spirits, and other chattel property of every kind or description found in any such house, building, premises, or place; and all such property so seized shall be forfeited.

Except as provided in this Act, a duly appointed officer may seize any spirits on which the full amount of duty chargeable has not been paid, and all such spirits so seized shall be forfeited.

If a duly appointed officer has reasonable grounds to suspect that any unlicensed still, or any still-head or worm or other apparatus or utensil for distilling, or intended or suitable for distilling or for any process of distillation, or any back or other vessel for making worts or wash, or any worts or wash or other material preparing for distillation, or any spirits upon which the full duty has not been paid, are set up, kept, or concealed in any house, building, premises, or place, then and in such case, on information by such duly appointed officer before any Justice, setting forth the ground of his suspicion, such Justice may, by warrant under his hand, authorise and empower the informant by day or by night (but if in the night-time, then in the presence of a constable) to break open the doors or any part of such house, building, premises, or place and to enter therein and seize all and every such still or other things as aforesaid, and also all goods of every kind or description found within such house, building, premises, or place, and either to detain and keep the same where they are found or to remove them to the King’s warehouse, or to the police-office nearest to the place where the same are found, or to any other place of security.

Where it is not deemed expedient to make seizures under the last preceding subsection, the duly appointed officer may, if he has with him a writ of assistance under “The Customs Law Act, 1908,” enter into such house, building, premises, or place and search for and seize any such unlicensed still or other things, and seize all goods of every kind or description found therein, and either detain or keep the same in the house, building, premises, or place where they are found or remove them to the King’s warehouse or any other place of security as aforesaid.

If the proprietor or occupier of any such house, building, premises, or place is absent therefrom, or refuses access to any part thereof, the duly appointed officer, having such writ of assistance, may, by day or by night (but if in the night, then in the presence of a constable), break open the door or any part of such house, building, premises, or place.

For the purposes of this section writs of assistance shall be granted and issued out of the Supreme Court under the provisions in that behalf contained in “The Customs Law Act, 1908,” and shall continue in force until recalled by a Judge of that Court.

Any duly appointed officer may arrest or cause to be arrested, and take or cause to be taken before a Judge of the Supreme Court or before any Justice, any person who has in his custody or possession, or who keeps or makes use of any unlicensed still, still-head, worm, or other apparatus or utensil intended or suitable for distilling or for any process of distillation, or who unlawfully makes or aids, assists, or is otherwise concerned in unlawfully making any spirits, or who knowingly supplies the means or materials for establishing, maintaining, or working any unlicensed still or other apparatus as aforesaid, or who carries, conveys, or conceals, or aids, assists, or is otherwise concerned in the carrying, conveying, or concealing of any spirits upon which the full duty has not been paid, or who is found in any house, building, place, or premises where illicit distillation is carried on, or in or upon whose house, building, place, or premises are found any spirits upon which full duty has not been paid.

If the person arrested is taken before a Judge of the Supreme Court, then upon proof on oath to the satisfaction of the Judge that there are reasonable grounds for believing that person to have committed any such offence, the Judge may, by order under his hand, direct him to be held to bail in such sum as the Judge names to abide the event of an action, information, or other proceeding for the offence for which he was arrested, to be commenced within such time as the Judge directs, and in default of bail may commit him to prison to abide the event of the said action, information, or other proceeding.

If the person arrested is taken before a Justice, then, if it appears to such Justice that there is reasonable cause to detain him, he may order him to be detained without warrant for a reasonable time, and at the expiration of such time to be dealt with according to law.

If any person liable to be arrested under this section is not arrested at the time of committing the offence for which he is liable to be arrested, or after arrest makes his escape, any duly appointed officer may arrest him at any time afterwards, and take him before any Judge of the Supreme Court or Justice to be dealt with as aforesaid.

No person shall have in his possession or on his premises or shall make use of any still, utensil, or apparatus for distilling or rectifying and compounding spirits without having first obtained a license for keeping or using the same.

Every person who,—

is liable to a fine not exceeding five hundred pounds and not less than fifty pounds, or, at the discretion of the Justices, to imprisonment with or without hard labour for a period of not less than six months nor more than two years; and every such unlicensed still, still-head, worm, or other apparatus, and all such spirits, shall be forfeited.

On the commission of any offence against this Act any one of the offending parties who first discovers and informs against the other or others before any proceedings have been commenced against such informing party for such offence shall, upon conviction of the person or persons against whom such proceedings are taken, be discharged and acquitted from all penalties to which fie was liable by reason of such offence committed by him.

The Minister may, under such regulations and conditions as he approves, permit in writing any chemist, druggist, or other person to have in his custody or possession for use in his trade, business, or profession any metal, glass, or earthenware retort or apparatus for distilling, the content and capacity of which shall be less than three gallons, or any brewer or other person to have or use a worm for cooling or heating purposes.

Such retort, apparatus, or worm shall be registered at the office of the Chief Inspector, and such permission may be withdrawn at any time if it appears to the Minister or Chief Inspector that such retort, apparatus, or worm as aforesaid is being made use of for the purpose of avoiding any of the provisions of this Act or of defrauding the revenue.

Every person who uses or has in his custody or possession any such retort, or apparatus, or worm without such permission, or after such permission has been withdrawn, is liable to a fine of fifty pounds.

Every person who knowingly sells or otherwise disposes of, or permits the sale or disposal of, or purchases any spirits on which the full duty has not been paid is liable for a first offence to a fine of fifty pounds, or in default of payment to four months’ imprisonment with hard labour, and for a second and any subsequent offence to not less than six months’ nor more than twelve months’ imprisonment with hard labour, such fine and terms of imprisonment to be irrespective of and in addition to any penalties imposed by “The Licensing Act, 1908.”

If the offender holds a publican’s license or other license for the sale of fermented or spirituous liquors, such license shall on conviction be cancelled; and for the term of five years after such conviction the offender shall be incapable of obtaining or holding any such license as aforesaid.

Any duly appointed officer, or any person acting in aid of such officer, may, by night or by day, break up any ground in any part of the distillery or premises of a distiller or brewer, or near or adjacent thereto, or break through any wall or partition thereof or belonging thereto, and search for any pipe or cock, or any private conveyance or utensil, and, upon finding any such pipe or conveyance leading therefrom or thereto may break up the ground, house, wall, or other place through or into which such pipe or other conveyance leads, and break up or cut away any such pipe, cock, or other conveyance, and turn any cock, and examine whether such pipe or other conveyance may or can convey or conceal any wort, wash, or other liquor fit for distillation, or low wines, feints, or spirits, from the sight or view of the officer so as to hinder or prevent him from taking or keeping a true account thereof.

Any duly appointed officer or other person as aforesaid may enter into and upon the premises of any distiller or rectifier of spirits, brewer, publican, or wine or spirit merchant, or any other premises licensed or used for the sale or deposit of spirits, beer, or wine, and there to search for and seize any spirits the full duty on which has not been paid, and which may be kept or concealed thereon in any manner contrary to the provisions of this Act.

The Minister may, upon such conditions and terms as he thinks fit, grant licenses under this Act to coppersmiths or other persons for the manufacture, alteration, repair, or sale of stills, still-heads, worms, or other apparatus intended or suited for the process of distillation.

Every person is liable to a fine not exceeding fifty pounds who makes, alters, repairs, or keeps for sale any still, still-head, worm, or other apparatus intended or suited for the process of distillation, without having first obtained a license as aforesaid; or who, having obtained a license, fails to give notice in writing to the Chief Inspector of his intention to make, alter, or repair any still, still-head, worm, or other apparatus as aforesaid, and of the name and residence of any purchaser thereof, or of the person or persons for whom the same is to be made, altered, or repaired; or who lands out of any ship or vessel any still, still-head, worm, or other apparatus as aforesaid without having first given to the Chief Inspector notice thereof in writing, setting forth the number of gallons that such still or apparatus is capable of containing or making.

No person shall sell any still, still-head, worm, or other apparatus or utensil for distilling, either separately or as part of any house, building, premises, or place in which any still has been erected, without giving notice in writing to the Chief Inspector, stating the name and residence of the purchaser thereof and also the number of gallons that such still is capable of containing.

No person shall erect and set up in any brewery any still, still-head, worm, or other apparatus intended or suited for any process of distillation, or for heating or cooling purposes, without first giving to the Chief Inspector notice in writing of his intention so to do; such notice to state the number of gallons the still is capable of containing, the name and residence of the owner thereof, the place in which it is intended to erect and set up the same, and the purpose for which such still, still-head, worm, or other apparatus as aforesaid is to be used.

Every person who commits any breach of this section, or who knowingly gives an incorrect notice, is liable to a fine not exceeding five hundred pounds and not less than fifty pounds.

Any duly appointed officer, or any person acting in his aid or duly employed for the prevention of illicit distillation or smuggling, may, upon reasonable suspicion, stop any cart, dray, or vehicle whatsoever and examine all goods carried thereon, for the purpose of ascertaining whether any unlicensed still, worm, or other utensil or apparatus for distilling or rectifying, or any spirits upon which the full duty has not been paid, are contained or carried thereon without lawful permit.

Every person who obstructs or offers any hindrance to any such officer or other person as aforesaid in the performance of his duties is liable to a fine not exceeding fifty pounds.

If any unlicensed still, worm, or other utensil or apparatus for distilling, or any spirits on which the full duty has not been paid, are found without lawful permit in or on any such dray, cart, or vehicle, the same shall be forfeited, together with the said dray, cart, or vehicle, and together also with the horse or horses or other cattle drawing the same, and the owner thereof shall be liable to a fine of not less than twenty pounds nor more than one hundred pounds.

Although no such goods are found, nevertheless if the officer or other person as aforesaid so stopping and examining such cart, dray, or vehicle had treasonable and probable cause to suspect that any such goods were contained or carried thereon he shall not be liable to any action or other proceeding on account of such stoppage or search.

Every person is liable to two years’ imprisonment with hard labour who unlawfully takes or aids or assists or is concerned in unlawfully taking any spirits out of any bonded warehouse, registered spirit-store, distillery, or premises appointed or licensed under this Act for the storing or deposit of spirits, or wilfully destroys or embezzles any spirits deposited therein, or clandestinely opens any lock or other fastenings placed upon any doors, vessels, or pipes by direction of the Chief or other Inspector in accordance with this Act.

Every person is liable to two years’ imprisonment with hard labour, or to a fine not exceeding one hundred pounds and not less than twenty pounds, who in any manner obstructs any duly appointed officer, or any person acting on his behalf, in the execution of any of his duties or in the due seizure of any goods liable to forfeiture under this Act, or rescues or causes to be rescued, or aids and abets in rescuing, or attempts to rescue, any goods or person already seized or arrested, or who before or at or after any such seizure steals or breaks or otherwise destroys any goods in order to prevent the seizure or securing thereof.

Every person is liable to imprisonment with hard labour for any period not exceeding five years and not less than three months who assaults, or by force or violence resists, opposes, molests, hinders, or obstructs, any duly appointed officer or any person acting on his behalf in the execution of any of his duties or in the seizure of any goods liable to forfeiture under this Act.

If any officer employed under this Act is killed, maimed, wounded, or in any way injured in the due execution of his office, or if any person acting in his aid or assistance or duly employed for the prevention of smuggling or illicit distillation is so killed, maimed, wounded, or in any way injured while so aiding such officer so employed, the Governor in Council may make such provision as he deems fit for such officer or person injured, or for the widow and family of any officer or person killed, subject in each case to the approval of Parliament in its then next ensuing session.

Every Inspector, officer of Customs, or other person appointed as aforesaid is liable to a fine not exceeding two hundred pounds who directly or indirectly takes or receives any bribe, recompense, or reward, or in any way neglects his duty, or conceals or connives at any act whereby any of the provisions of this Act may be evaded.

Every person is liable to a fine not exceeding two hundred pounds who gives, offers, or promises to give any bribe, recompense, or reward to, or makes or offers to make any collusive agreement with any Inspector, officer of Customs, or other person appointed as aforesaid to induce him in any way to neglect his duty, or to conceal or connive at any such act as aforesaid, whether such gift or offer is accepted or such promise performed or not.

All spirits and other property seized under this Act shall, unless claimed within fourteen days after seizure, be considered as forfeited and condemned, and shall be sold by public auction; and all claims for spirits or other property so seized shall be lodged within the time aforesaid with the Minister, or the Chief Inspector, or with the Inspector or the Collector at the port or station nearest to the place where such property was seized.

If any spirits or other property are seized or stopped for any cause of forfeiture, and a dispute arises as to the ownership thereof, or as to whether or not duty has been paid on the same, or if any action is brought for any non-payment of license or other fees or of any duty payable under this Act, the burden of proof shall be on the owner or claimant of such property, and on the defendant in any action for payment of license or other fees or duty, and not on the officer seizing or stopping such property or suing for such fees or duty.

In all proceedings for any fine under this Act the defendant shall be taken to be a distiller or rectifier and compounder of spirits, as the case may be, and the burden of proof to the contrary shall be on him, and not on the officer or person proceeding for the fine; and the defendant shall be deemed to be unlicensed unless at the hearing he produces his license to the Court, or produces other proof to the satisfaction of the Court of his not being the person described in the proceedings, or of his being a duly licensed person, and of the nature of the license held by him.

The provisions of sections two hundred and sixty-eight to three hundred and three of “The Customs Law Act, 1908,” relating to fines, forfeitures, offenders, and procedure under that Act, shall, mutatis mutandis, apply to fines, forfeitures, offenders, and procedure under this Act; and in applying these sections all references to the Collector shall be deemed to include the Chief Inspector, and all references to the proper officer of Customs shall be deemed to include the proper officer under this Act.

Where any fines or forfeitures are recovered under this Act in consequence of information given to the seizing officer, the same shall be divided and applied as follows, that is to say: After deducting the charges of prosecution from the proceeds thereof, one-third part of the net proceeds shall be paid into the Consolidated Fund; one-third part shall be paid to or amongst the officer or officers or other persons who discovered and seized any articles or goods forfeited under this Act, or aided in convicting any person of the offences for which such fines or forfeitures were recovered, such one-third part to be distributed in such shares or proportions as the Minister directs; and one-third part shall be paid to the informer.

Where any fines or forfeitures are otherwise recovered under this Act, the same shall be divided and applied as follows, that is to say: After deducting the said charges, one-half of the net proceeds shall be paid into the Consolidated Fund, and the other half to or amongst the officer or officers or other persons who discovered and seized any articles or goods as aforesaid, or aided in convicting any person as aforesaid, in such shares or proportions as the Minister directs.

Nothing herein shall be deemed to affect or in any way to interfere with the right of His Majesty to pardon the offender and to remit the whole or any part of any such fine or forfeiture as to His Majesty shall seem meet.

In all cases where any fine is imposed on any person for any offence against this Act, and such fine or any part thereof is not recovered, or is remitted as aforesaid, the Minister may authorise such sum of money not exceeding fifty pounds in each case to be paid out of the Consolidated Fund and distributed to and amongst the officers or persons aforesaid in such proportions as he thinks fit.

The Minister may from time to time, by writing under his hand, delegate to any person or persons as his deputy all or any of the powers (except this present power of delegation) exercisable by him under this Act, and every such delegation may be either absolute or conditional or restricted, and for any period, and may take effect either within a district to be defined in the instrument of delegation or throughout New Zealand.

The Chief Inspector may in the same manner and under the same conditions delegate to any person or persons as his deputy, and within any district defined in the instrument of delegation, all or any of the powers and duties exercisable or to be discharged by him under this Act.

Every provision of this Act relating to the Minister or Chief Inspector, as the case may be (except the power of delegation hereby given), shall be deemed to apply to any deputy of either appointed under this section; and all such delegations shall be revocable at the pleasure of the Minister or Chief Inspector, as the case may be.

The Governor may from time to time, by Order in Council gazetted, make all regulations necessary for carrying this Act into effect, so long as the same are not repugnant hereto.

The Governor may also from time to time, by Order in Council gazetted, suspend during such time as appears expedient the operation of any provisions of this Act either throughout New Zealand or in any specified district thereof.