Page:Public General Statutes 1896.djvu/338

318 in respect of beer brewed in the United Kingdom after the thirtieth day of June one thousand eight hundred and ninety-six—

For every thirty-six gallons of beer of an original gravity of one thousand and fifty-five degrees, the drawback of sixpence, and so in proportion for any difference in quantity or gravity.

10. For the purpose of the charge of duty upon beer brewed in United Kingdom, rice and flaked maize and any other description used of corn which, in the opinion of the Commissioners of Inland Revenue, is prepared in a manner similar to flaked maize, shall not be deemed to be malt or corn, but shall be considered to be material capable of being used in brewing within the meaning of the definition of " sugar " in section two of the Inland Revenue Act, 1880.

11.—(1.) A dealer in or retailer of beer shall not receive or have in his custody or possession any sugar, saccharine substance, extract, and syrup, (except for domestic use, the proof whereof shall lie on him), or any preparation for increasing the gravity of beer.

(2.) If a dealer in or retailer of beer receives or has in his custody or possession any article in contravention of this section, the article shall be forfeited, and he shall incur a fine of twenty pounds.

(3.) This section shall not apply to sugar and other preparations deposited in conformity with section seven of the Customs and Inland Revenue Act 1885, in the entered sugar store of a brewer of beer for sale, nor to sugar or syrup kept for sale in the ordinary course of trade of a grocer, where the brewer or grocer carries on upon the same premises the trade or business of a dealer in or retailer of beer.

12. Section one hundred and thirteen of the Stamp. Act, 1891, which requires delivery of, and charges stamp duty on, a statement of the nominal capital of any corporation or company, where such company or corporation is constituted, or an increase of its capital is authorised, by letters patent or by any Act, shall extend so as to require delivery of, and charge the like stamp duty on, a statement of any nominal share capital of any corporation or company, or of any increase of such capital, where such capital or increase is authorised by an Order in Council, or a certificate of a Government Department, or in any other manner.

13. The provisions of section one hundred and sixteen of the Stamp Act, 1891 (which relates to a composition for stamp duty on policies of insurance against accident), shall apply as if the expression "policy of insurance against accident" in that section included a policy of insurance for any payment agreed to be made during the sickness of any person, or daring his incapacity from personal injury.