On common cut smoking Tobacco (tabac frisé) made from unpressed Tobacco, whether from the leaf and stems together or exclusively from stems; on shorts or other refuse separated from fine cut Tobacco in the process of Manufacture, for every pound.... 0 05 On snuff and snuff flour manufactured from tobacco ground dry, for every pound......

On Tobacco fine cut, manufactured to be sold or delivered loose, in bulk, or in packages, papers, wrappers or boxes, for every pound..........

On Canadian Twist otherwise called Tabac blanc en torquette, being the unpressed leaf rolled and twisted, for every pound.....

On cigars per one thousand according to the value thereof as hereunder, viz :

Value not over $4 per 1000.....

,0 10

0 15

0 02

1.00

(6 over $4 and not over $10 per 1000....

2.00

3 00

How to be computed.

The said du

into force on

to be liable.

The said duties shall be computed and levied on the quantities ascertained in the manner herein provided, and shall be in addition to all sums charged as license duties whether on utensils or otherwise.

The said duties shall be held to have come into force on ties to be held the First day of June in the present year, one thousand to have come eight hundred and sixty-four, and shall be and be held to have 1st June 1864. been payable on all stocks of partially manufactured tobacco of every description and colour, then in the possession Tobacco then partially of or belonging to the manufacturer or manufacturers of such manufactured tobacco, and on and after the said day it was not and shall not be lawful that any part of such stocks of partially manufactured tobacco should be allowed to leave the tobacco manufactory, or the stores or premises thereunto appertaining in which such stocks were deposited, to go into consumption, without the permit or warrant of the proper officer of Excise, and the Such Tobacco payment of the duties aforesaid; and on and after the said to be exami- day it was and shall be the duty of the Collector of Inland ned and stam- Revenue or other proper officer of Excise, to examine, secure ped,

Proviso: as to

and stamp all such stocks of manufactured or partially manufactured tobacco as aforesaid; 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 Tobacco Manucontracts en facturer had, before the said first day of June, contracted for the delivery of any certain quantity of manufactured Tobacco, to be delivered on or after the said day, and before the first day

tered into

before the said day.

of

of July in the present year, at a price certain, the Governor in Council, on satisfactory proof of such contract, and of the delivery of such tobacco in pursuance thereof, before the day last named, and that the amount of any duty paid thereon would be bona fide lost by such manufacturer,-may direct such duty to be remitted or if paid to be returned to such manufacturer.

5. The duties hereby imposed shall be duties within the Duties to be meaning of the Act respecting the Collection and Management subject to of the Revenue, the Auditing of Public Accounts, and the Con Stat. liability of Public Accountants, and shall form part of the Provin- Can. Cap. 16.

cial Revenue.

OF LICENSES.

Tobacco ma

6. From and after the passing of this Act no person, except Distillers, such as shall have been licensed as herein provided, shall Brewers and carry on the business or trade of a distiller, or brewer or of a nufacturers manufacturer of tobacco, or use any utensil, machinery or must be liapparatus subject to Excise :

censed,

such business

From and after the period of thirty days after the passing Return of any of this Act, it shall not be lawful for any person or persons to utensils or have in his possession or keep any distilling or brewing appa- machinery for ratus, tobacco press or mill for cutting or grinding tobacco, to be made to without having given a full and particular description thereof Collector. to the Collector of Inland Revenue, of the same nature and in the same form as is hereby required in an application for a license to use similar apparatus or machinery;

use.

Except that utensils used by any person solely for the pur- Exception as pose of brewing Beer for the use of himself and family, and to beer brewnot for sale, are exempt from the provisions of this Act, and ed for private Beer so brewed shall not be liable to any duty under this Act, nor shall any license be required by any person so brewing for his own private use ;

Nor shall any person growing Tobacco on his own lands or And as to property and manufacturing the same for his own private use Tobacco and not for sale, require a license for so doing, nor shall the grown for Tobacco so manufactured be subject to excise duty.

such use.

remain in

7. Every license issued under the said Act twenty-fifth Vic- Licenses toria, chapter five, intituled: An Act to amend the Act respecting under reDuties of Excise on Distillers and Brewers, and Spirits and pealed acts to Beer made by them, and to increase the said duties, shall con- force. tinue in force for the period for which it was granted, and the holder thereof shall be deemed to be licensed under this Act for the purposes for which such license was granted to him; and he shall be subject to all the provisions, penalties and forfeitures, provided for in this Act, to the same extent, and in the same manner as if such license were issued under this Act.

When annual

to licences for

duty to be

S. Every annual license shall terminate on the thirtieth licences shall day of June, in every year, and except as is herein otherexpire; and as wise provided, the same amount shall be paid for every such less than a license whether it has a full year or only a part of a year to run year; and the from the date when it is granted; except only that in the paid for them case of any application for any such licence by a party who has not theretofore obtained a license, and who is beginning business, such licence if applied for on or after the first day of January, shall be issued to such applicant for the remainder or until the end of the fiscal year upon payment of one half only of the annual license, duty or fee otherwise payable on such Proviso as to license; and provided always, that the holder of any license issued before the passing of this Act expiring on the thirty-first day of December next, shall be entitled to a renewal of such license until the thirtieth day of June then next, on payment of one half the annual license duty, provided by this Act.

present hol

ders of li

cences.

Application for license.

What such application must state.

9. Every person requiring a license under this Act shall make application therefor in writing over his signature to the Collector of Inland Revenue, within whose district or Revenue division, the business for which such license is required, is to be carried on, and every such application shall be made in the form to be prescribed by the Minister of Finance.

10. Every application for a license shall state the exact locality, in the City, Town, Village, Township, or local Municipality, as the case may be, where the premises are situated, in which the business for which the license is required is to be carried on, and shall contain or have annexed thereto--Description of a full and particular description in writing, with such diagrams buildings and or drawings as may be needed for fully understanding the machinery. same, of all the machinery, buildings, premises and places where such business is to be carried on, or where, any of the materials or commodities used therein, or any of the products thereof, are or are to be stored or kept, and of the power by which the machinery so used is to be worked; and a description in detail of every separate room; cellar, vault, shed or other compartment thereof, specifying what use is to be made of each, and stating the designation which is to be placed over the entrance to cach, in accordance with the provisions of this Act; and no one License shall authorize a person to keep or use a Still, or make wort or wash, low Wines or Spirits, or Brew Malt Liquor or manufacture Tobacco in any other place than the house or premises mentioned in such License.

License to

apply only to one place.

To state names of sureties.

To contain

&c.

11. Every such application shall also state the names of the parties proposed by such applicant as his sureties in accordance with the requirements of this Act.

12. Every application for a license for distilling or brewing, listofutensils, shall also contain a list and description of all utensils, stills, worms, boilers, mash tubs, fermenting tuns, coolers, underbacks, spirit receivers, or other vessels, which it is intended

should

should be placed in the premises, or which are on the premises at the time of application, specifying distinctly and clearly--

1. The dimensions and capacity of every Still, Mash Tub, Dimension of Fermenting Tun, Cooler, Spirit Receiver, and of every other vessels. utensil, in inches and wine gallons, specifying in every case the purpose to which each is to be applied, and the locality or position in the building in which it is or is to be placed or used; and also containing--

2. A particular description of every Pipe, Conduit, Trough, Description of Hose, Valve, Pump, Cock, and of every means of connection pipes, conor communication between the several vessels or utensils used duits, &o. in or about the Distillery or Brewery, with a description of such connections or joints.

manufac

13. Every application for a license for the manufacturing of Description of tobacco, shall also contain a fall and particular list and des- tools, &c., for eription of all tools and machinery used, or proposed to be used turing Toin the business for which the license is sought, especially of bacco. all Presses, Cutting Machinery and Mills, stating the part of the building in which they are to be used.

for what sum,

14. No license shall be granted to any party, until such No license party has, jointly and severally with two good and sufficient until security sureties, entered into a bond to Her Majesty, Her Heirs is given, and and Successors, in a sum equal to the amount at which &c. the Collector of Inland Revenue estimates the duties to be paid by the party to whom the license is granted, during two months of the time it is to remain in force; and such bond shall be taken before the said Collector of Inland Revenue, who shall cause such sureties to justify as to their sufficiency, before him by affidavit endorsed upon such bond, and shall Conditions of be conditioned for the rendering of all accounts, and the bond. payment of all duties and penalties which the party to whom the license is to be granted, 'will become liable to render or pay, under the provisions of this Act, and that such party will faithfully comply with the requirements thereof, according to their true intent and meaning, as well with regard to such accounts, duties and penalties, as to all other matters and things whatsoever; and the said bond shall be kept by the where to be Commissioner of Customs and Excise.

kept.

15. The bond aforesaid shall remain in force so long as any How long duties upon any articles or commodities subject to Excise, bond-h. 1 or on any license, or any penalty to which the bond relates, remain due and unpaid by the party to whom such license was granted.

remain in fo.ce.

16. But whenever any new license is granted to any party, New bond if a new bond shall be likewise entered into with reference to new li ince. such new license,

New bond if surety dies, becoming insolvent &c.

On compliance with conditions, Collector to

17. And a new bond shall also be given, whenever, during the period for which the license to which it relates is in force, either of the sureties dies, becomes insolvent, or removes permanently out of the Province; in any of which cases the license shall be void from the time the party to whom it was granted is required by the Collector of Inland Revenue to enter into a new bond, until the time when such new bond is given, during which time the party neglecting to enter into such new bond shall be held to be without a license.

18. Upon every such application duly made, as herein provided, and upon the payment of the license fees or duties hereby imposed, and the due execution of the bond with sureties as issue license. herein required, the Collector of Inland Revenue shall issue a license to carry on the business and to use the utensils, machinery and apparatus, specified in the application, and in the place or premises therein specified and in such place or premises only, and shall immediately report the issue of such license to the Commissioner of Customs and Excise.

Same conditions for new license.

Burden of proof of li

cense.

Permits gran

May 1864, to

license can

issue.

19. Upon the expiration of every license issued under this Act, the granting of a new license in lieu thereof, shall be subject to the same restrictions and conditions as the granting of the original license was subject to.

20. The burden of proof that any license required by this Act has issued, shall rest upon the person to whom such license is alleged to have been issued.

21. Provided always, that any permit in writing granted ted after 1st by the Collector of Inland Revenue under his official be valid until signature after the thirty-first day of May in the present year, authorizing any person or party to carry on and work any tobacco manufactory or manufactories, until such time as a license should be granted in due course of law, shall, until such license can be so granted be held to be sufficient authority for carrying on and working the same and to give such person or party the same rights, and subject him to the same obligations as if such person or party had obtained a license under this Act for the same purpose.

On general license for distilling and rectifying by any proces.

For rectifying

DUTIES PAYABLE ON LICENSES.

22. The party in whose favor a license for distilling is granted, including rectifying by any process, shall, upon receiving such license, pay to the Collector of Inland Revenue the sum of two hundred dollars.

23. The party in whose favor a license for distilling is by filtration granted, including rectifying by filtration only, shall, upon receiving such license pay to the Collector of Inland Revenue the sum of one hundred dollars.

only