Page:Statutes of Canada, Victoria 31, Part 2.djvu/146

1868. 10. All persons licensed, or carrying on any business subject to Excise under the provisions of this Act, shall keep such accounts and books and make all such returns as to their business and the quantity of Petroleum, whether crude or refined, obtained, received, produced, refined, treated or manufactured by them, as may be required by any departmental regulations in that behalf; and every such person shall be liable to the like penalties, punishment and forfeitures, for failure to make such returns, for making false or imperfect returns, for failing to make true entries, for failing to pay duties, fees, fines or penalties at the proper time, for obstructing any officer of Inland Revenue or Excise in the performance of his duties, for failing to comply with regulations made by the Governor in Council or by the Minister of Inland Revenue, or other departmental competent authority, and generally for any offence against the said Act or this Act, or any default to comply with the requirements thereof, as a Distiller would be liable to for a like offence or default under the provisions of the Act last above cited and in any case of doubt, the Governor in Council may make such regulations as may be necessary for determining how far and in what manner the provisions of the said Act are applicable to the enforcement of the requirements of this Act.

11. Upon and after the fifteenth day of June, in the present year one thousand eight hundred and sixty-eight, it shall not be lawful to import into Canada, or to sell or offer for sale therein, or for any person except persons licensed under this Act, to have in possession (except in the cases hereinafter specially provided for), any Refined Petroleum which will not bear the "fire test" of at least one hundred and fifteen degrees of Fahrenheit's thermometer, without giving off vapor that will ignite or explode on the application of fire thereto.

12. From and after the day last aforesaid, all Refined Petroleum shall be subject to inspection under this Act, and it shall not be lawful after the said day to sell, offer for sale, or to have in possession, any Refined Petroleum which has not been inspected or offered for inspection under this Act; and every person having in possession any Refined Petroleum on or after the day last aforesaid, shall immediately ascertain whether the same has been inspected as required by this Act, and if it has not, he shall forthwith make application to the nearest officer authorized to inspect Petroleum, who shall thereupon make the inspection; and every person who shall fail to apply forthwith to the proper officer, or who shall fail or neglect to take all necessary steps to have the Petroleum in his possession inspected, or who shall retain in his possession (except in the case hereinafter specially provided for), after the inspection has been made, any Petroleum which will not bear the aforesaid "fire test," shall be held guilty of a misdemeanor, and shall be liable on conviction thereof to punishment by imprisonment for a period not exceeding six months, or by a