Page:Statutes of Canada, Victoria 31, Part 2.djvu/149

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Inspection of Petroleum and Coal Oils, and Burning Fluids, and other Oils and Fluids analogous thereto, and to regulate the manufacture and sale thereof Inspection of Petroleum and Coal Oils, and Burning Fluids, and other Oils and Fluids analogous thereto, and to regulate the manufacture and sale thereof, shall be and are hereby repealed.

22. This Act shall be read and construed as one Act with the said Act passed in the present Session, and intituled: An Act respecting Inland Revenue and the Act of the present Session amending it, which shall be understood when the said Act is herein mentioned; and all the provisions thereof with respect to the obligations of persons holding licenses, the notice of intention to work, the lists of apparatus used, the designation of apartments used for particular purposes, the keeping of proper books to show the quantity of any article subject to duty by any person licensed, the inspection of such books by any officer of Inland Revenue, and his right to make entries therein, or take extracts therefrom, the payment of duties and the rendering of accounts for ascertaining the amount payable, and the penalties for non-payment of duties, or the not rendering of such accounts, shall apply to all persons licensed under this Act; the provisions of the said Act respecting the powers and duties of officers of Inland Revenue and Excise, Judges, Justices of the Peace, and other officers Aid functionaries, shall extend and apply to persons, places, premises, apparatus, and things subject to Excise under this Act; the penalties and forfeitures imposed by the said Act or persons carrying on any business subject to excise without being thereunto licensed, or in any place to which the license does not extend, or using any fraudulent apparatus, or apparatus of which no proper return has been made, or refusing to admit officers of Inland Revenue or Excise to premises subject to excise or to assist them in the performance of their duty, or for neglecting to keep proper books, or not making the entries therein, or for using any scales, weights or measures not inspected, or breaking the Crown's lock, or abstracting goods seized or forfeited, or taking any goods from any place where they are retained under the supervision of any officer of Inland Revenue, or for counterfeiting any stamp, label, or seal, or not admitting officers of Inland Revenue, or persons assisting them or for any other contravention of the Act, shall extend and apply to, and shall be incurred by any person committing similar offences, or similar contraventions of this Act, which shall be. held to be offences or crimes of the like nature and degree; the provisions of the said Act for the protection of officers and persons acting under it shall extend and apply to officers and persons acting under this Act; and the provisions of the said Act for the recovery of duties and penalties, and the liability of stock and materials, apparatus and property on the preimises of the party owing any duly or having incurred any penalty, and the appropriation of penalties and forfeitures, shall extend and. apply to duties, forfeitures and penalties, under this Act; and generally (and without that the general provision shall impair the effect of the special provisions in this section, or that they shall impair the {{right|effect