An Act respecting the Inland Revenue

Contents
An Act respecting the Inland Revenue.
 * Preamble.
 * 1. Repealing clause : Canada. 27-28 V, c. 3.
 * 29 V. c. 3.
 * 29-30 V. c. 7.
 * Nova Scotia R. S. cap. 9.
 * 30 V. c. 14.
 * New Brunswick 23 V. c. 20.
 * Exceptions from repeal.
 * Mode of construing this Act.
 * INTERPRETATION AND DEFINITION OF TERMS.
 * 2. Interpretation of certain words and expressions.
 * Still.
 * Spirit Receiver.
 * Rectifier.
 * Proof Spirits.
 * Distillery.
 * Distiller.
 * Beer.
 * Brewery.
 * Brewer.
 * Malt.
 * Malt-house.
 * Maltster.
 * Cistern.
 * Couch frame.
 * Malt-floor.
 * Kiln.
 * Raw Tobacco.
 * Tobacco manufactory.
 * Tobacco manufacturer.
 * Bonded manufacturer.
 * Bonded manufactory.
 * Stamp.
 * Subject to Excise.
 * Superior Officer of Inland Revenue.
 * Departmental Regulation.
 * OF LICENSES.
 * 3. Parties not to carry on any business subject to excise without license.
 * 2. Or to keep any apparatus used in such business.
 * 3. Exception as to beer brewed for private use.
 * 4. Or growing tobacco for private use.
 * 4. Existing licenses continue.
 * 5. When annual licenses shall expire ; and as to licenses for less than a year; and the duty to be paid for them.
 * Proviso : as to present holders of Iicenses in N. S. and N. B.
 * 6. Application for license.
 * 7. What the application must show.
 * License to apply to one place only.
 * 8. Names of sureties and capacity of utensils to be contained in application.
 * 9. Description of utensils, for distilling or brewing.
 * 1. Dimensions of stilt, &c.
 * 2. Description of pipes, &c.
 * 10. Of apparatus for malting.
 * 11. For manufacturing tobacco.
 * 12. Premises referred to is license to be surveyed by an Officer of Inland Revenue.
 * 13. Conditions of license, and security to be given by a Distiller.
 * 14. Conditions of license, and security to be ven by a Rectifier.
 * 15. Conditions of License and security to be given by a Maltster or Tobacco Manufacturer.
 * 16. Conditions of license and security to be given by a Brewer.
 * 17. Governor in Council may authorise the manufacture of goods in bond from dutiable articles.
 * 18. Conditions of license so to manufacture and security to be given.
 * 19. How long such bonds under foregoing sections shall remain it force.
 * 20. New bond if new license.
 * 21. New bond if surety dies, becomes insolvent, &c.
 * 22. To whom the application for a license shall be made, and by whom issued.
 * 23. Same conditions for new license.
 * 24. Burden of proof of Iicense.
 * DUTIES PAYABLE ON LICENSES.
 * 25. On general license for distilling and rectifying by any process.
 * 26. For brewing.
 * 27. For malting.
 * Proviso.
 * 28. For manufacturing Tobacco.
 * 29. For manufacturing in bond.
 * 30. To be paid before license issues.
 * 31. Duties of Excise imposed.
 * 2. On spirits.
 * 3. On Malt.
 * 4. On beer or imitation of beer.
 * 5. Duties of excise on Manufactured Tobacco.
 * 6. Cavendish, Snuff, &c.
 * 7. Canada twist.
 * 8. Cigars.
 * 9. On goods manufactured in bond.
 * 10. Commencement of duties.
 * 11. On what quantities to be levied.
 * 32. To be duties within the Management Act.
 * OBLIGATIONS OF PERSONS HOLDING LICENSES.
 * 33. Notice to Collector of intention to work at any time.
 * 2. What shall be working.
 * 3. The same as to Maltsters.
 * 4. Penalty for working without notice.
 * 34. Assistance to be afforded to officer of Inland Revenue.
 * 35. Notice of intention to alter apparatus to be given to Collector.
 * 36. Collector may require new list, &c., of apparatus.
 * Penalty for refusal.
 * Designation of Apartments.
 * 37. Inscription over entrance to premises subject to Excise.
 * 2. Site of letters, &c.
 * 3. Inscription over entrance to each separate apartment.
 * 38. To be subject to approved of officer of inland Revenue.
 * Books, Accounts and Papers.
 * 38. Books to be kept by a distiller : and what to show.
 * 1st. The same.
 * 2nd. The same.
 * 3rd. The same.
 * 4th. The some.
 * 39. Books to be kept by a maltster, and what to show.
 * 1. The same.
 * 2. The same.
 * 40. Stock Books, by any party carrying on business, subject to Excise.
 * What the stock books must show.
 * 41. Books, &c., to be produced to proper officer when required.
 * 1. Officers may make entries therein.
 * 2. Or take extracts therefrom.
 * 3. In cases of seizure, books may be seized and removed.
 * 42. Quantities to be slated in lbs. except fluids.
 * 2. Fluids in wine gallons.
 * 3. Weights and measures.
 * CLAUSES HAVING SPECIAL REFERENCE TO DISTILLERIES.
 * Charge of Duty on Spirits.
 * 43. How it may be computed.
 * Method giving most duty to be taken.
 * Provision when damaged grain or mill offal is used.
 * 44. Computing duty under Sect. 43.
 * 1. On the quantity of grain.
 * 2. On the quantity of Beer or Wash.
 * Inquiry in case of doubt.
 * Assessing duty according to result.
 * 3. Ascertaining the alcoholic value of the Beer or Wash.
 * Testing the strength of the Beer or Wash.
 * 4. Quantity of spirits passing into the close receivers.
 * 5. Ascertaining the quantity of spirits sold or removed from the distillery.
 * Inquiry in case of doubt.
 * Computation on the result.
 * 6. Period to which enquiries may extend : prevision if more duty is found to be payable.
 * 7. Onus of proof that the officer is wrong.
 * 45. Vessels, &c., to be accurately gauged once a year.
 * 2. List to be made :&mdash;particulars.
 * Proviso for correction.
 * 3. Triplicate copies and where to be kept.
 * 46. Certain apparatus to be constructed according to departmental regulations.
 * 4. Capacity of certain vessels to be marked thereon.
 * 5. Pipes and conduits to be colored.
 * 6. Water.
 * 7. Beer or Wash.
 * 47. Casks how marked.
 * 48. Tails of worms to be inclosed in locked safes.
 * 2. Subject to approval.
 * 3. As to communication from worm to doubler or receiver.
 * 49. Certain distilleries to have two receivers ; capacity of each.
 * 2. The same in large distilleries.
 * 3. Gauging quantities of sprits produced.
 * 50. Spirit not to be removed until guaged, &c.
 * 51. Receiver to be a closed vessel and locked.
 * 52. No perforation allowed in receiver.
 * 53. Proportion of internal diameter to productive capacity of distillery.
 * 2. Space for examination to be left round apparatus.
 * 3. Beer Reservoir how placed, &c.
 * 4. Penalty for non-compliance with these provisions.
 * 54. Certain apparatus in distillery not working to be locked up.
 * Proviso for repairs.
 * 55. Safes, metres &c., how provided and paid for.
 * 56. Certain apparatus for redistilling low wines or faints to be locked or sealed.
 * CLAUSES HAVING SPECIAL REFERENCE TO MALT-HOUSES AND MALTING.Measurements of grain bow made, and stated.
 * 57. Weight in certain cases.
 * 58. Shape of cisterns.
 * 59. Construction of couchframes.
 * 60. Space to be left round either.
 * 61. Grain how to be deposited on malt floor.
 * 62. As to steeping or moving grain.
 * 63. Notice to officer of intent to steep grain.
 * 64. Notice of intent to dry grain or move dried malt.
 * 65. Computing duty on malt.
 * 1. Gauging before wetting.
 * 2. After wetting.
 * 3. Gauging and weighing malt when dried.
 * 66. Basis of calculation for comparing results of gauging and computations.
 * 5. Mode of calculating duty.
 * 6. Weight of dry malt equivalent to a bushel.
 * 67. Doubts how decided.
 * 68. Removing dried malt.
 * 69. Storage of malt until duty is paid.
 * 70. Securing maltwarehouses.
 * 71. The same as to malt-house.
 * Proviso.
 * 72. Final computations of duty.
 * 73. Account to be kept in any required form.
 * CLAUSES HAVING SPECIAL REFERENCE TO TOBACCO MANUFACTURES.
 * 74. Packages included in return and on which duty has been paid or secured, to be stamped by Collector.
 * 2. Empty packages with stamps not allowed in tobacco manufactories.
 * 75. Forfeiture of packages unstamped.
 * 76. Manufacturer to provide means of weighing and stamping, &c.
 * TIME AND FORM OF RETURNS AND PAYMENT OF DUTIES.
 * 77. Month divided into two parts.
 * 78. Returns for each half month.
 * 79. Time for making returns.
 * 80. Accounts to be presented to Collector and what to show.
 * As to distilleries.
 * As to malt-houses.
 * As to Breweries.
 * As to Tobacco manufactories.
 * As to Bonded manufactories.
 * 81. To be made for each half month.
 * 82. How to be attested.
 * Further attestation may be required.
 * 83. Form of attestation.
 * 84. Before whom to be attested.
 * Officer may examine certain persons on oath.
 * 85. Mode of giving notices, delivering returns, &c.
 * 86. When the duties shall be payable.
 * 87. Calculation of duty, and correction of such calculation.
 * If the Collector doubts the correctness of any statement, &c.
 * BONDING OR WAREHOUSING.
 * 88. Goods subject to Excise duty may be ware-housed under regulations.
 * 89. Warehouse to be provided by owner of goods, and approved.
 * 90. Goods to be at owner's risk.
 * 91. Amount of bonds.
 * 92. Not less than one package to be removed.
 * 93. Period of warehousing limited.
 * 94. Duty to be stated in entry.
 * 95. Transfer of goods in warehouse.
 * 96. Quantity, value and packages to be described.
 * 97. Packages to be marked.
 * 98. Stowage of casks.
 * 99. Access to be provided for.
 * 100. Goods in several entries not to be mixed.
 * 101. To be remarked and re-stowed in certain cases.
 * 102. Duty to be paid on goods taken out.
 * 103. Entries to be refused until the requirements of this Act are complied with.
 * 104. Dutiable articles used for manufacture in bond may be received by persons so licensed as into a warehouse.
 * 105. Payment of duties on goods manufactured, &c.
 * Unless exported or warehoused.
 * 106. Cancelling bond for dutiable articles received, on certain conditions.
 * Proviso, if not used within six months.
 * 107. Forms to be directed by the department.
 * 108. As to malt warehoused.
 * 109. Drawback on Beer exported.
 * 2. Notice of intent to export must have been given.
 * PERMITS.
 * 110. Conditions on which only spirits may be removed.
 * Forfeiture for illegal removal.
 * 111. Power to detain persons removing spirits unlawfully.
 * Forfeiture if no permit.
 * 112. Hours and conditions of removal.
 * Forfeiture for contravention.
 * REGULATIONS BY ORDER IN COUNCIL.
 * 113. Governor in Council may make regulations for ware-housing.
 * 114. And for carrying out this Act.
 * May require bonds, impose penalties, &c.
 * Regulations may be repealed, amended, &c.
 * 115. Publication and legal effect of Regulations.
 * 116. Powers of offi cers of Inland Revenue and Excise.
 * 117. Who shall be such officers.
 * 118. Collectors of Inland Revenue.
 * Officers of Excise.
 * 119. Not to deal in goods subject to Excise.
 * 120. Power to administer oaths.
 * 121. Power of officers.
 * 1. Entry into places where business subject to Excise is carried on.
 * 2. Inspecting apparatus, &c.
 * 3. Breaking partitions, &c., to discover hidden apparatus.
 * 4. Examining worms of stills, &c.
 * 5. Gauging ves-sels, &c.
 * Closing and sealing vessels, &c.
 * 6. Taking samples of Tobacco manufactured, at wholesale price.
 * 7. Taking samples of beer or wash.
 * 122. Power of officers to enter into premises subject to Excise.
 * By day or night.
 * 123. Power to obtain Search Warrant and make Search.
 * 124. License may be suspended for certain contraventions of this Act.
 * 125. Writ of Assistance may be granted, and by whom.
 * How long to remain in force.
 * 2. Powers of Officers of Excise under such writ.
 * Entry and search.
 * 126. Justices of the Peace and others, to assist on being required.
 * PENALTIES.
 * 127. Penalty for exercising any business subject to excise without license.
 * 128. Additional penalty.
 * 129. Apparatus and goods found in any place for which no license is taken to be forfeited.
 * 130. Penalty on persons having in their possession apparatus for carrying on business subject to Excise without having made a return thereof.
 * 131. Penalty for selling or having in possession any package of manufactured Tobacco unstamped.
 * 132. Engines and apparatus on premises in which fraud against the Revenue is committed to be forfeited.
 * 133. Seizure of articles on which duty is not paid.
 * 134. Penalty on Maltster fraudulently putting grain into a cistern.
 * 135. Penalty for removing malt before account is taken.
 * 136. Penalty for using stamped or branded packages for goods on which duty is not paid without effacing such stamp ;
 * Or vending tobacco without defacing label, &c.
 * 137. Penalty for not malting proper returns of premises, apparatus, &c.
 * 2. Using apparatus not returned.
 * 3. Making changes without notice.
 * 4. Using secret communica-tions, &c.
 * 5. Or pipes, &c., not duly returned.
 * 6. Using apparatus for purposes not notified.
 * 7. Refusing to designate uses of vessels, &c.
 * 8. Refusing to admit Officers.
 * 9. Or to allow inspection of apparatus.
 * 10. Deceiving Officers.
 * Penalty.
 * Farther penalty.
 * 138. Apparatus to be forfeited.
 * 139. Penalty for refusing to assist officers.
 * 140. Penalty for&mdash;
 * 2. Neglecting to keep books required by this Act, &c.
 * 3. Not making true entries.
 * 4. Falsifying books.
 * 5. Removing leaves of Books.
 * 6. Defacing Books.
 * 7. Refusing to make any returns, &c.
 * 8. Falsifying any return, &c.
 * 9. Refusing to produce any Book, &c.
 * Amount of pe-nalty and forfeiture of apparatus.
 * And of stock, &c., in respect of which false return is made or information refused.
 * 141. Penalty for using beams, scales, weights or measures without inspection.
 * Forfeiture.
 * 142. Penalty for having unlawful per-forations in certain vessels.
 * 143. Breaking the Crown's lock or seal, or abstracting goods, or counterfeiting labels, &c., to be felony.
 * 144. Penalty for&mdash;
 * 2. Not rendering accounts.
 * 3. Not paying duties.
 * 4. Or forfeitures.
 * License to be forfeited.
 * No new license except on certain conditions.
 * 145. Obstructing Officers a mis-demeanor.
 * 146. Assaulting Officers or persons assisting them to be felony.
 * 147. Punishment for taking away goods seized or detained.
 * Felony.
 * 148. Penalty on persons refusing to give evidence.
 * 149. Penalty for any contravention of this Act when no other is provided.
 * 150. Notice to Officer sued for any thing done in the exercise of his office, and what to contain.
 * No other cause of action to be proved, &c.
 * 151. Action to be brought within three months.
 * Pleas to such action.
 * Costs.
 * 152. Amends may be tendered after notice : effect of such tender.
 * Costs.
 * Money may be paid into Court.
 * 153. Nominal damages only, if Judge certifies probable cause.
 * 154. No costs to claimant in case of seizure with probable cause certified by Judge, nor more than nominal damages against seizing Officer.
 * RECOVERY OF DUTIES AND PENALTIES.
 * 155. Duties recoverable whether account has been rendered or not.
 * As a debt to Her Majesty with full costs.
 * 156. Recovery of penalties.
 * If not over $500, in County or Circuit Court.
 * 157. How perishable articles seized may be dealt with.
 * 2. May be given up on security.
 * 158. Burden of proof that duties have been paid, &c.
 * 159. Forfeited aparatus may seized and secured until condemned.
 * 160. Schedule to be made by Officer seizing, &c.
 * Copies to be made and for whom.
 * 161. To be seized in Her Majesty's name.
 * 2. Stock in trade and apparatus of the party owing any duties or penalties to be specially liable.
 * Notwithstanding any claim or title.
 * Provision if the same be forfeited.
 * 162. Notice of seizure to be posted up.
 * 2. How claims to the property seized shall be determined.
 * 3. Claims to be posted up.
 * 163. Condemnation if not claimed within a certain time.
 * 2. Goods seized may be delivered up on security.
 * 164. Payment of penalty not to discharge any duty.
 * 165. Recovery of pecuniary penalties, and forfeitures : distress if not paid.
 * Imprisonment.
 * 166. Costs may be recovered by Attorney General, &c., in any competent Court.
 * 167. Appropriation and division of penalties and forfeitures.
 * Proviso, as to power of Governor to remit.
 * 168. Excise Officers, &c., to be competent witnesses.
 * 169. Sums recovered for Her Majesty to form part of Con. Rev. Fund.
 * 170. As to goods voluntarily abandoned as forfeited or penalties voluntarily paid.
 * 171. Doubts respecting the Canada Vine Growers Association, removed.
 * Act of Province of Canada, 29, 30 v., c. 121.

Source
Early Canada Online