Page:Statutes of Canada, Victoria 31, Part 2.djvu/151

144 5. The bond taken for Tobacco warehoused as herein required shall be for a sum equal to fifteen cents per pound on the Tobacco to which it relates and shall be conditioned for the delivery of the Raw or Leaf Tobacco to which it relates, to some one or more Tobacco Manufacturers duly licensed as such under any Act relating to the Inland Revenue, or for the delivery of such Tobacco to a dealer in Tobacco licensed under this Act, on a proper permit, and the payment of the duty thereon by such dealer, or for its exportation or destruction as herein required; and the evidence of its delivery to a licensed Tobacco Manufacturer shall be the certificate of a Collector of Inland Revenue, that the Tobacco has been delivered into some certain licensed Tobacco Manufactory or Manufactories therein named, and that an account thereof has been entered in the Manufacturer's Books, as required by law.

6. Tobacco warehoused as herein provided, may remain in warehouse for a period of two years, at the expiration of which period, or sooner, it shall either be removed to and entered in some Licensed Tobacco Manufactory or Manufactories as herein provided, or taken out by a Licensed Dealer, or entered for exportation, or at the expiration of such period it shall be destroyed under such regulations as may be made in that behalf by competent authority.

7. All stems, sweepings or other waste or refuse tobacco, whether the same be found in a Tobacco Manufactory or elsewhere, and which are not worked up and charged at some manufactory with duty, shall also be destroyed under regulations as above provided, or entered for exportation.

8. All raw or leaf tobacco imported or brought into Canada at any port or place other than at the ports of entry herein named, shall be seized by any officer of Customs or Excise having a knowledge thereof, and shall be and remain forfeited to the Crown.

9. All imported raw or leaf Tobacco not bonded as herein required, and in the possession of any person except a Licensed Tobacco manufacturer,—

And all raw or leaf Tobacco grown in Canada not bonded as herein required and removed from the farm or premises whereon it was grown, and in the possession of any person other than a Licensed Tobacco manufacturer, or of a licensed dealer who has obtained a permit to take such Tobacco out of bond or from the farm or premises whereon it was grown, except only for the purpose of carrying it directly to some licensed Tobacco Manufactory or to a Tobacco warehouse, the proof whereof shall lie upon the person having possession thereof,— Shall