Brewery staff at Simpson and Harts brewery at Wetherstons near Lawrence in Otago pose with their casks of beer in 1894. Every cask required revenue stamps which were attached to the plug or stopper of the casks, from 1885 to 1915. The Beer Duty Act 1880 had established a threepence-per-gallon excise duty on beer. Evading this tax was difficult – beer brewing operations are large and would be difficult to hide.
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Hocken Library, University of Otago
Reference: S06-143 - E3453/7
Permission of the Hocken Library Uare Taoka o Hakena, University of Otago, must be obtained before any re-use of this image. Further information may be obtained from the Library through its website.