The game.

to be marked

thereon.

another, and every lock, pipe, valve, duct, conduit, cock or connexion used for securing, leading to, or from, or between, or for giving access to any of the vessels herein mentioned or referred to ;-and generally

3. Every valve, pipe, cock, gauge, pump, lock or other apparatus, utensil, appliance or arrangement for securing, gauging, ascertaining, testing or proving the quantity or strength of any spirit, wash or worts manufactured or distilled, or for preventing the undue abstraction of any such spirits, wash or worts, shall be constructed, arranged and applied, in accordance with such plans, designs, drawings and regulations, and of such materials as may be from time to time approved by the Governor in Council;

Capacity of 4. Every mash tub, fermenting tun, spirit receiver, cooler, certain vessels tank, vat or other utensil or vessel, for using which a license is required, or which is used for containing or holding any commodity subject to Excise, shall have legibly written, stamped or printed on it, the true contents thereof in wine gallons and in cubic inches ;

Pipe to be colored. Spirits.

Water.

Wash or worts.

Number and

capacity of Spirit Recei

vers.

The same.

Gauging

5. Every pipe, trough or conduit, used for the conveyance of spirits, shall be colored a light blue;

6. Every pipe, trough or conduit, used for the conveyance of water, shall be painted or colored white; and

7. Every pipe, trough or conduit for the conveyance of wash or worts shall be colored red.

49. In distilleries where the weekly production of spirits is not over six thousand gallons and not under two thousand gallons, two spirit receivers shall be provided, each of which shall have sufficient capacity to contain at least one week's production of spirit.

50. In distilleries where the weekly production of spirits. exceeds six thousand gallons there shall also be two spirit receivers, each of which shall have sufficient capacity to contain at least one day's production.

51. The quantities of spirits produced shall be gauged and quantities of ascertained by the Officer of Excise at such intervals as may be Spirits. directed by instructions and regulations sanctioned by the Minister of Finance.

Spirit not to be removed until gauged, &o.

52. The spirit which passes from the tail of the worm to the receiver shall not in any case or under any pretence whatever be removed from the receiver until the quantity and strength thereof has been ascertained by the Collector of Inland Revenue or other officer of Excise, and then only with the consent and in the presence of the said collector or other proper officer.

CLAUSES

CLAUSES HAVING SPECIAL REFERENCE TO TOBACCO MANU

FACTURERS.

before 30th

53. On or before the thirtieth day of June in the present Returns to be year one thousand eight hundred and sixty-four, every tobacco made on or manufacturer shall make to the Collector of Inland Revenue, June 1864. within whose Revenue Division the manufactory is situated, a true return of the tobacco in such manufactory, and every such return shall state, in such form as may be prescribed by the Minister of Finance

1. The number of pounds of each description of tobacco so Quantities of held whether raw or manufactured;

Tobacco.

2. The number and description of packages in which it is Number and contained, and the quantity in each package; distinguishing description of packages. manufactured tobacco imported, from tobacco manufactured in the Province; and the time and times, at which such tobacco was brought into or upon the premises of the said manufactory.

54. Every such return shall be signed and sworn to in the Returns to be following form by the person who makes it:

" I

do solemnly swear that the statement "above written and to which I have subscribed my name is "true according to its purport: So help me God."

attested on oath.

Collector.

55. The Collector of Inland Revenue or person acting for Returns to be him shall, within eight days after the said thirtieth day of verified by June, visit all places within which any tobacco so returned is held or stored, and shall verify all the returns made in respect thereof, and shall attach to each package or parcel such stamp as may be required by this Act or by any regulations made in virtue thereof.

turn and

56. Every package, box, case, jar, canister, or parcel of Packages intobacco manufactured on or after the first day of June in the cluded in represent year, one thousand eight hundred and sixty-four, and included in any return made to the collector of In- duty has been land Revenue under the requirements hereof, and upon paid or sewhich the duty has been paid or secured to the Collector stamped by by the party making such return, shall be forthwith stamped, Collector. by the Collector, in accordance with such regulations as may be from time to time adopted by the Minister of Finance, and it shall be the duty of every Collector to stamp, in the manner required, all packages, boxes or parcels upon which he has received duty, or upon which the duty has been secured.

57. And whereas all packages of manufactured tobacco, Recital. whatever be the description and designation thereof, manufactured in this Province which were upon, from and after the said first day of June in the present year one thousand eight

hundred

Traders and

return to Col

lectors on or

hundred and sixty-four, in the possession of any manufacturer of tobacco in this province and formed part of the stock of the said manufacturer, were and are required to be stamped, sealed and marked by the proper officer of Excise; and whereas such stamping, sealing, and marking are restricted to the stocks of tobacco so as aforesaid in the possession of tobacco manufacturers, and it is necessary to provide for the due stamping, sealing and marking of all manufactured tobacco within the province, whether imported into the same or manufactured therein: therefore it is enacted, that all traders and dealers in tobacco dealers in To- having in their possession respectively any manufactured tobacco to make bacco whatever be the description thereof and provided the aggregate weight of the said tobacco be over ten pounds, shall before 1st Au- on or before the first of August next following the passing of this Act, make a true and faithful Return in writing to the stamp packa- nearest Collector of Inland Revenue, of the quantity of each ges of Tobacco description of tobacco so in their possession respectively, and the Collector of Inland Revenue or other proper officer shall thereupon immediately affix to all packages and tobacco so returned, such stamp, seal, label or mark as shall be directed by the Minister of Finance; and any package of manufactured tobacco which upon, from and after the said first day of August, shall be exposed or offered for sale or be found in the market without being or having been so sealed, stamped, Forfeiture of labeled or marked, shall be deemed to be tobacco unlawfully in the market, and the same shall be seized by the Collector of Inland Revenue or other officer of Excise and shall be forfeited to Her Majesty.

gust, 1864:

Collector to

so returned.

packages un

stamped.

Manufacturer to provide means of

weighing and stamping, &c.

Month divi

ded into two parts.

Returns for each half month.

Time for ma

58. Every manufacturer of tobacco shall provide for the use of the Collector of Inland Revenue, all necessary means, tools, and apparatus for weighing and stamping the products of his manufactory (except dies or stamps), and also a convenient place wherein such process of stamping may be performed.

TIME AND FORM OF RETURNS AND PAYMENT OF DUTIES.

59. For the purposes of this Act, every month in each year shall be divided into the first and second half of the month:

2. The first half shall be from the first to the fifteenth day of each month inclusive, and

3. The second half shall be from the sixteenth to the last day of each month inclusive.

60. All returns, unless when otherwise provided by this Act, shall be made distinct and separate for each half of every month.

61. All returns as to quantities required to be made by this king returns. Act, shall be made on the first and sixteenth days of each month for the half month next preceding such days.

and what to

62. Every person carrying on any business subject to Excise Accounts to shall, within five days next after the expiration of the first and be rendered second half of each month, render to the Collector of Inland Revenue, or other officer whose duty it is to receive the same, a just and true account in writing extracted from the books kept as herein provided; which account as to Distilleries shall exhibit ;

contain.

1. The quantity of spirits produced on each day during the As to distili preceding half month, with the strength thereof, and in a ies. separate column, the equivalent quantity of spirits of the strength of proof ;

2. The quantity of each kind of grain or other commodity or substance used in the distillery, in the manufacturing of spirits during the said preceding half month;

3. The quantity of grain malted;

4. The quantity of grain otherwise disposed of.

And as to Breweries, such account shall exhibit ;

1. The quantity of malt used in the Brewery, during the said preceding half month;

2. The quantity of each kind of Beer, by him brewed, manu-factured or made on each day during the preceding half month;

3. The quantity of grain otherwise disposed of.

And as to tobacco manufactories, such account shall exhibit ;

1. The quantity of unmanufactured tobacco and the quantity of all other material used in the manufacture of Tobacco during the preceding half month in the manufactory to which such return relates;

2. The quantity of each description of tobacco, snuff or cigars manufactured in such manufactory during the preceding half month, shewing the number of packages, the description and the weight and quantity of each package, or the weight in bulk; 3. The quantity of unmanufactured and manufactured tobacco on hand.

As to Bre eries.

As to Tobos manufacteries.

accounts aba

63. Every such statement shall be made for and relate to To what the half month next preceding the last day of the half month period suc for which it is made, and shall truly state the whole quantity relate of material used and the whole quantity of products subject to Excise produced during the said half month.

How to be attested.

Further attestation

may be required.

t Form of attestation.

! Before whom to be made

put to per

90n8 attes

ting.

persons, and reject all incorrect state

64. Every account or return rendered as herein provided shall be made and signed by the person carrying on the business to which it relates or his agent, and shall also be signed by the foreman, clerk, chief workman or other person employed in or about the premises where the business is carried on; And the Collector of Inland Revenue, may require any other person employed about such premises, who in his opinion, may be best acquainted with the amount of goods produced, subject to Excise, to testify upon oath before him as to the correctness of such account or return.

65. Every such account or statement shall be attested by the persons signing the same by the following oath :

'I, do solemnly swear that the account above "written, to which I have also subscribed my name, is true "according to its purport: So help me God."

are

66. Every such oath shall be made before some Collector of Inland Revenue or other Officer of Excise, and the Further ques- Collector or Officer, before whom it is made, may put to tions may be the person or persons making it such questions as necessary to the elucidation and full understanding of the account, and for ascertaining whether such person has had Collector may the means of knowing the same to be correct; And the Collector examine other or officer aforesaid may also examine under oath any other person or persons employed, or who may at any time have been employed in or about the Distillery, Brewery or Tobacco Manufactory, to which such account relates, or any person doing business therewith or selling material thereto or buying goods therefrom, as to the truth of all such statements and for the purpose of testing the truth thereof, and may reject all such written statements as may be shewn by such evidence to be incorrect or unreliable, and such rejection shall render the party making the return liable to the same penalty as he would be liable to if no return whatever had been made.

-ments.

Mode of

67. All notices, returns and reports required by this Act to giving notices, be given or made to any person or officer, shall be held to be delivering revalidly so given or made, if they be received by such person or urns, &c. officer as the case may be, within the period or delay fixed herein in that behalf, without any reference to the mode by which such notice, report or return was conveyed to such person or officer.

When the

payable.

68. The several duties imposed by this Act shall be due daties shall be and payable on the sixth and twenty-first of each month, for the quantities of each article or commodity produced or manufactured during the preceding half month respectively, unless another time of payment is herein expressly fixed.