1885 New Guide Hotel Bar Restaurant

174 THE NEW GUIDE FOR HOTELS, ETC. was a beer within the meaning of the act, and therefore sub- ject to revenue dues. The case was tried in March, 1883, and effectually settles the question as far as the trade of Temper- ance houses is concerned. The case was this : — **The respondent had been summoned at the instance of the Inland Revenue authorities, that he **not being duly licensed to sell beer, cider, and perry, as the keeper of a common inn or alehouse," did sell certain bottles of beer without a license. It seems that the liquor sold was known as "Summer's Botanic Beer," and an analysis showed a density of 1,028.50 ; and that it contained 5.80 per cent, of proof spirit, which together corresponded with an original gravity of 1,051 degrees. The case stated that the quantity of proof spirit found in beer, varied in Bass's pale ale from 10 to 12 per cent., in ordinary table beer from 2J to 8 per cent., and in lager beer from 6 to 12 per cent. Upon these it was contended before the justices, that the articles sold in the bottles in question, was *'beer" within the mean- ing of the Inland Revenue Act, 1880 ; and that for selling it without a license, the respondent was liable to a penalty of £^10, under section 17 of the Beerhouse Act, 1834, 4 and 5 Will. IV., cap. 85. On the part of the respondent it was proved that Summer's Botanic Beer," was manufactured from water, dried herbs, and sugar; and without malt and hops, and that the analysis showed it did not contain more pure spirit than was often found in ginger beer. The magis- trate upon this found as a fact that the article sold was not beer within the Act, and dismissed the information. Mr. A. L. Smith now argued the case for the appellant, urging that the magistrates were wrong, as the liquor sold was stronger than some table-beer, and was brewed of the very articles pointed at in the Inland Revenue Act, 1880. Mr. R. S. Wright, who appeared for the respondent, argued on the other hand, that looking at what was proved to be the com- facts