Page:Canada Gazette, June-December 1868.djvu/61

 trusted therewith shall be final and conclusive, as to the amount of duty which such goods shall pay.

5. That any Bonded Manufactory licensed under the above recited Act, may be closed and the License forfeited whenever it is shown to the satisfaction of the Minister of Inland Revenue that there is just cause for believing that frauds upon the Revenue are perpetrated in connection with such Manufactory.

6. That in addition to the License fee named in the Act above cited, every person to whom a "Bonded Manufacturing License" is granted, shall pay to the Collector of Inland Revenue, in monthly instalments, such sums of money as shall be sufficient for the payment of the expenses incurred by the Inland Revenue Department for the effective supervision of the Manufactures carried on under such License, and for taking account of the dutiable articles consumed in such Manufacture, and of the articles produced therefrom. And the maximum sum to be so paid by the party aforesaid, shall, from time to time, be determined by the Minister of Inland Revenue, as he may deem necessary, and shall, as nearly as may be, be in proportion to the magnitude and general character of the business carried on under such License.

7. That Goods manufactured in Bond shall be removed from the apartments of the Manufactory, wherein they are manufactured, as soon as the whole process of manufacture is completed, and shall then be placed in apartments or store-rooms set apart for that purpose, wherein they shall be bonded in the manner required by the Excise Bonding Regulations made by Order in Council, dated the 27th day of April, 1868; and they shall be dealt with, in respect of their subsequent removal, exportation or entry for consumption, in accordance with the said Regulations.

Saturday, 30th day of May, 1868.

the recommendation of the Honorable the Minister of Inland Revenue, and under and in virtue of the authority given by tie Act passed during the late session of the Parliament of Canada, 31st Vic. Cap. 50, intituled : "An Act to increase the Excise Duty on Spirits, to impose an Excise Duty on Refined Petroleum, and to provide for the Inspection thereof," His Excellency in Council has been pleased to order, and it is hereby ordered, that the following Regulations respecting the Inspection and Branding of Petroleum, shall be and they are hereby made and established.

1st. Refined Petroleum shall be tested by Taglibues Pyrometer or by such other similar Instrument as may be approved by the Minister of Inland Revenue and all such Instruments shall be distributed under the Supervision of the Department of Inland Revenue, and shall be used in accordance with instructions sanctioned by the said Department.

2. Refined Petroleum which was on the 22nd of May 1868, in possession of parties who were not Refiners, may be allowed to pass inspection provided it bears a fire test of one hundred degrees of Fahrenheit Thermometer, without giving off vapour that will explode, or ignite on the application of fire.

3. All Barrels, Casks or Packages containing Petroleum which has been inspected shall be branded with


 * The date of the Inspection.
 * The name of the Inspecting Officer.
 * The degree of heat at which the vapour produced by it ignited.
 * The name of the refiner, or if imported the name of the importer.

4. Refined Petroleum may be warehoused and removed in Bond under the regulations made by an Order in Council on the 27th day of April, 1868.

Saturday, 30th day of May, 1868.

N the recommendation of the Honorable the Minister of Inland Revenue, and under the authority given by the Act passed in the late Session of the Parliament of Canada, 31 Vic. Cap. 8, intituled: "An Act respecting the Inland Revenue," and by the "Act respecting Raw Tobacco," 31 Vic. Cap. 51.

His Excellency in Council has been pleased to order, and it is hereby ordered, that the following Regulations respecting the granting of Licenses and Permits to Tobacco Dealers, shall be and they are hereby made and established.

1st. Licenses to deal in Raw Leaf Tobacco and to enter the same ex-warehouse for consumption on payment of duty, may be granted by any of the undermentioned Officers on application being made hr the proper form, namely:

All Collectors and deputy Collectors of Inland Revenue.

Such Postmasters, not exceeding one in each Parish, Township or Municipality wherein there is no Officer of Inland Revenue, as may be from time to time appointed by the Minister of Inland Revenue.

2nd. Application for a License shall be made in such form, and shall contain such information as may be required by departmental regulations, and shall also state the name, place of residence and occupation of the person applying.

3rd. A License shall only be valid when granted on a form supplied by the Department of Inland Revenue, and signed by the Commissioner; and any License may be forfeited by the Minister of Inland Revenue whenever he has satisfactory evidence that the person to whom it is granted has evaded or assisted in evading the payment of any duty to which Tobacco is liable, or that he has failed to comply with these Regulations or any part thereof.

4th. Permits to take Raw Leaf Tobacco out of Bond or from the farm or premises where it was grown, for consumption, may be granted by the officers and persons hereby authorized to issue Licenses, on application being made in the form approved by the Department, and payment of the duty to which the Tobacco would be liable if manufactured, that is to say: on Raw Leaf Tobacco the growth of Canada, five cents per pound, being the duty to which it would be liable if manufactured into Common Canada Twist, and on Raw Leaf Tobacco not the growth of Canada, ten cents per pound.

5th. Every Permit shall be valid only when the form supplied by the Department of Inland Revenue and signed by the person issuing it—And every such Permit shall be delivered to and retained by the Importer or grower of the Tobacco as evidence that the Tobacco to which it relates was lawfully removed, and the said permit shall be produced by him whenever demanded by any Officer of Inland Revenue for the purpose of taking an account thereof.

6. All persons issuing Licenses or Permits under these Regulations or who receive any duty on Raw Leaf Tobacco entered for consumption, shall transmit all money so rcceived to the Receiver General at least once in each week or oftener should the amount collected in one week exceed fifty dollars, and they shall account to the Department of Inland Revenue in such manner, at such times and in such form as may be from time to time determined by Departmental Regulations in that behalf.

7. All persons licensed to deal in Raw Leaf Tobacco shall keep an account of all that they receive sell or otherwise dispose of in such form as may be prescribed by Departmental Regulations.