Page:Statutes of Canada, Victoria 31, Part 2.djvu/150

1868. effect of this general provision) all the provisions of the said Act shall extend and apply, be construed, and have effect as if the foregoing sections of this Act formed part of the said Act.

23. This Act may be cited as the "Inland Revenue Act, 1868."



[Assented to 22nd May, 1868.]

Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

1. Raw or Leaf Tobacco shall not be imported into Canada, except at the undermentioned Ports, namely; Halifax, St. John in New Brunswick, Miramichi, Quebec, Montreal, St. John's in the District of Iberville, Prescott, Kingston, Toronto, Hamilton, Clifton, Sarnia, Windsor and London, and at such other ports of entry as the Governor in Council may authorize.

2. All Raw or leaf Tobacco imported shall be bonded at one or other of the above named Ports of entry, in a Customs Warehouse which shall be subject to the approval bf the Collector of Customs at the Port of entry.

3. All Tobacco grown in Canada and prepared for sale, shall, when it passes out of the possession of the occupant of the farm or premises upon which it was grown, be carried directly to and deposited either in a licensed Tobacco Manufactory, and entered in the Stock Book of the Manufacturer, or it shall be bonded in a Tobacco Warehouse in the, same manner and under the same conditions as are herein provided with respect to Raw Tobacco imported from abroad, except such as may be sold to a dealer in Tobacco licensed as herein provided, and having a permit to receive such Tobacco, and having paid the duty thereon.

4. All raw or leaf Tobacco, whether imported or grown in Canada, may be taken for consumption out of bond or from the farm or premises upon which it was grown, by a dealer in Tobacco duly licensed for that purpose, under regulations to be made by the Governor in Council, and upon payment of the same duty which would be payable thereof if it had been manufactured and taken out of bond for consumption in Canada. 5.