Peterswald v Bartley [1] is an early High Court of Australia case that dealt with section 90 of the Australian Constitution, which prohibits States from levying excise.

[3] Sergeant Peterswald was a police officer and District Licensing Inspector and he charged Bartley with carrying on the trade or business of a brewer without holding a licence under the NSW Act and the issue concerned the payment of a licence fee.

The Police Magistrate upheld Bartley's contention that the licence fee was an excise duty and that the effect of section 90 of the Australian Constitution was that the state Act ceased to have effect once the Commonwealth imposed uniform customs duties.

[4] Griffith CJ delivered the judgement of the court, noting that "the Constitution was framed in Australia by Australians, and for the use of the Australian people",[1]: 509  and holding that an excise is a customs duty imposed on goods either in relation to quantity or value when produced or manufactured and not in the sense of a direct or personal tax.

[1]: 511-2 His Honour's requirement that the tax be imposed at the point of production or manufacture forms what is known as the narrow approach to section 90.