On every pound of Snuff, damp, moist or pickled.. On Cigars, per 1000, according to the value thereof, as hereunder, viz:-- Value not over $10.00 per 1000..... 0 08 2 00 to have come And the said duties shall be held to have come into force on The said duthe first day of June of the present year one thousand eight ties to be held hundred and sixty-four, and shall be and shall be held to have into force, on been payable on all such goods as aforesaid, imported into this 1st June 1864. Province or taken out of warehouse for consumption therein, upon or after the said day. 6. Every package or parcel of raw or manufactured Tobacco Packages of or of Cigars or Snuff, imported or brought into this Province, Tobacco imafter the passing of this Act, whether entered at the Custom ported to be Stamped. House for warehouse or for consumption, shall have attached thereto, by the proper officer of Customs, such stamp as may be directed by regulation established by the Minister of Finance. numerated 7. The following articles, heretofore classed as cordials, and Certain sweet chargeable as such with the duties of Customs imposed on Wines to be cordials, that is to say; Ginger Wine, Orange Wine, Lemon classed as uneWine, Gooseberry Wine, Strawberry Wine, Raspberry Wine, articles. Elder Wine and Currant Wine, shall, after the passing of this Act, cease to be rated and chargeable with duty as Cordials, and shall be rated and chargeable with an ad valorem duty of twenty per cent as unenumerated articles. S. In addition to the duties of Customs now payable on the Additional following articles, there shall be imposed, levied and collected duties on certhereon the following specific duties of Customs, that is to tain Articles. 9. The present ad valorem duties of Customs upon the Duties on cerfollowing articles are hereby repealed, and the following spe- tain articles cific duties of Customs shall be imposed, levied and collected altered. thereon, that is to say: On Benzole...... On Crude Petroleum 15 cents per gallon. 66 10. Section eighteen of chapter thirty-one of the Consolidated Sect. 18 of Statutes of Canada, intituled: An Act respecting the Pro- Con. Stat.. vincial Post Office, is hereby repealed. Can C. 31. re pealed. How this Act 11. This Act shall be construed as one Act with the Act shall be Con- herein first above cited and hereby amended; all the provisions whereof and of the Acts amending it now in force shall apply to the duties imposed by this Act. strued. Preamble. CAP. III. An Act to amend and consolidate the Acts respecting HER Majesty, by and with the advice and consent of the follows: Cap 19 of Con Effect of re ACTS REPEALED AND TO WHAT EXTENT. 1. The Act Chapter nineteen of the Consolidated Statutes of Canada, intituled: An Act respecting duties of Excise on Distillers and Brewers and Spirits and Beer made by them, and the Act passed in the twenty-fifth year of Her Majesty's Reign chapter five, intituled: An Act to amend the Act respecting duties of Excise on Distillers and Brewers and Spirits and Beer, made by them and to increase the said duties, are hereby repealed, except that such repeal shall not affect the repeal of any peal limited. former Act or provision of law, any duty accrued, any liability incurred, any bond or security given, any action, suit or proceeding pending, any penalty, forfeiture or punishment incurred for any offence committed, any appointment, order in Council, regulation or order made or given, or any thing lawfully done--before the time when this Act comes into force---with respect to all which, and to any transaction, matter or thing having occurred before that time, the said repeal shall not apply, and this Act shall be construed as an amendment and consolidation of the said Acts and not as a new law. Interpretation of certain words and expressions. Still. Spirit Recei ver. INTERPRETATION AND DEFINITION OF TERMS. 2. The following terms and expressions wherever used in this Act, unless it be otherwise specially provided or there be something in the context repugnant to or inconsistent with such construction, shall be construed and interpreted as hereinafter mentioned, that is to say: "Still" means and includes any distilling apparatus whatever for the distilling or making of spirits; "Spirit Receiver " means the vessel or vessels into which the spirit is conveyed as hereinafter provided from the tail of the worm for measurement, and in which the quantity and strength upon which the duty is payable, is ascertained and determined by the Officer of Excise; Rectifier" "Rectifier" means and includes any pipe, vessel or still into Rectifier. which the spirit is conveyed after leaving the spirit receiver for the purpose of rectification, by redistillation, filtration or by any other process; "Proof Spirits" or "Spirits of the strength of Proof," mean Proof Spirits. any spirit having the strength of proof by Sykes' Hydrometer; A "Distillery" means and includes any place or premises, Distillery. Where any process of fermentation for the production of wash is carried on, or Where any wash is kept or produced for the purpose of distillation, or Where any mash-tub, fermenting-tun, worm or still for the distillation of spirits is set up or used, or Where any process of distillation whatever of spirits is carried on, or Where any process of rectification of spirits either by redistillation, filtration or other process is carried on, or Where any spirits are manufactured or produced from any substance whatever, by any process whatever : And every office, warehouse, granary, fermenting-room, Certain builmash-house, still-room, rectifying-house, spirit-vault, cellar, dings to form shed, yard or other place where any grain, matter, material or part thereof apparatus which is or is to be used in the production or rectification of spirits is kept or stored, or where any of the products of the distillery are stored or disposed of, or where any process of manufacture is carried on, shall be held to be included in and to form part of the Distillery to which they are attached or are appurtenant; "Distiller means and includes any person who conducts, Distiller. works, occupies or carries on any Distillery, or who rectifies any Spirits by any process whatsoever, either by himself or his agent; and every person making or keeping wash prepared or fit for distilling or low wines or faints, and having in his possession or use a Still or Rectifying apparatus, shall be deemed to be a distiller and liable to the several duties, obligations, penalties and forfeitures imposed by law on distillers; "Beer" means and includes Beer, Ale, Porter, Lager Beer Beer. and all other Malt Liquor ; "Brewery" means and includes any place or premises where Brewery. any Beeror Malt Liquor is manufactured; and all Offices, Granaries, Malt-houses, Kilns, Mash-rooms, Cooling-rooms, Vaults, Cellars Brewer. Raw Tobacco Tobacco manufactory. Tobacco manufacturer. Stamp. Subject to Cellars and Store-rooms, connected there with or in which any material to be used in the manufacture of Beer or Malt Liquor is kept or stored, or where any process of manufacture is carried on, or where any apparatus connected with such manufacture is kept or used, or where any of the products of Malting, Brewing or Fermentation are stored or kept, shall be held to be included in and to form part of the Brewery, to which they are attached or are appurtenant; "Brewer" means and includes any person who occupies, carries on or conducts any Brewery either by himself or his agent; "Raw Tobacco " means unmanufactured tobacco or the leaves and stems of the plant before it has passed through any process of Manufacture; "Tobacco Manufactory," means and includes any place or premises where Tobacco is manufactured or worked up; and every Workshop, Office, Store-Room, Warehouse, Shop, Shed, Yard or other place where any of the raw material is or is to be stored, or where any process connected with the manufacture or preparation of Tobacco is, or is intended to be carried on, or where any of the products of the manufacture are, or are intended to be stored, shall be held to be included in and to form part of the Tobacco Manufactory to which they are attached or are appurtenant; "Tobacco-manufacturer " means and includes any one who by himself or his agent carries on for sale any business or process of manufacturing or working up, or in any way preparing raw tobacco for Smoking, Chewing, for Snuff or for any other purpose; and the manufacturing or preparing of Cigars for sale shall be a manufacturing of Tobacco within the meaning of this Act; mer "Stamp " means any distinctive mark, label or seal, impressed upon or affixed to any goods, material, chandize or apparatus, subject to the provisions of this Act, or of any other Act passed or to be passed respecting Excise, or of any order in Council, or departmental regulation made under such provisions, or impressed upon or affixed to any package in which any such goods, material, or merchandize are contained; and such stamps respectively shall be made, impressed and affixed, in such manner, and by means of such dies or other instruments as shall, from time to time, be ordered and regulated by the Minister of Finance; The words "subject to Excise" wherever they occur in this Act, shall mean---" subject to the provisions of this Act, or to any other Act, passed or to be passed respecting Excise or to any proclamation, order in Council, or departmental regulation published published or made, or that may be hereafter published or made under such provisions." DUTIES OF EXCISE. 3. There shall be imposed, levied and collected on all spirits Duties of Exand all beer distilled, brewed or manufactured within this Pro- cise imposed vince, the following duties of excise which shall be paid to the on spirits and proper Collector of Inland Revenue, as hereinafter provided, that is to say :— beer. 2. On every wine gallon of spirits of the strength of proof On Spirits. by Sykes' hydrometer, and so in proportion for any greater or less strength than the strength of proof and for any less quantity than a gallon, thirty cents; 3. On every wine gallon of beer, and for every quantity less On beer. than a gallon, three cents; And the said duties shall be computed and levied on How computhe quantities ascertained in the manner herein provided; ted. into force on The said duties shall be held to have come into force on the The said dueleventh day of May in the present year, one thousand eight ties to be held hundred and sixty-four, and shall be and shall be held to have to have come been payable on all Spirits and Beer distilled, brewed or 11th May manufactured, or taken out of warehouse for consumption, on or 1864. after the said day, and on all spirits and beer on which the duty of excise had not been paid before the said day; and as regards the said duties and the collection thereof or any penalty for the non-payment thereof, this Act shall be construed and have effect as if it had come into force on the said day; Provided always, that in any case where any Distiller had Proviso: as to before the said eleventh day of May contracted for the delivery contracts of any certain quantity of spirits to be delivered on or after the entered into said day, and before the first of July in the present year, at a day. price certain, the Governor in Council on satisfactory proof of such contract and of the delivery of such spirits in pursuance thereof, before the day last named, and that the amount of any additional duty imposed thereon by this Act would be bond fide lost by such Distiller,-may direct such additional duty to be remitted or if paid to be returned to such Distiller. before that 4. On the several descriptions of Manufactured Tobacco Duties of exhereinafter mentioned, there shall be imposed, levied and cise imposed collected the following Duties of Excise, that is to say: cts. On Cavendish, Plug, Twist and all descriptions of Manufactured Tobacco, sweetened or not sweetened, except those hereinafter specially mentioned and otherwise charged with excise duty, for every pound.... 0 10 on Manufactured Tobacco. The duties. |