and not less than one month and, in default of payment of the penalty, to a further term of imprisonment not exceeding twelve months and not less than six months, and for every subsequent offence, to a penalty of five hundred dollars, and to imprisonment, with hard labour, for. a term not exceeding twelve months and not less than six months, and, in default of payment of the penalty, to a further term of imprisonment equal to that already imposed by the court for such subsequent offence; and-" 7. The subsection substituted for subsection one of section Section 162 one hundred and sixty-two of the principal Act by section three repealed. of chapter thirty-five of the statutes of 1894 is hereby repealed and the following substituted therefor : tured. "162. Every person who sells or offers for sale, or who Penalty for sale of spirits purchases any spirits, or has any spirits in his possession, unlawfully knowing them to have been unlawfully manufactured or manufac imported, shall, for a first offence, incur a penalty not exceeding fifty dollars and not less than ten dollars, and for each subsequent offence, a penalty of one hundred dollars; and all spirits so unlawfully manufactured or imported, wherever they are found, and all horses and vehicles and other appliances which have been or are being used for the purpose of removing the same, shall be forfeited to the Crown, and shall be dealt with accordingly." use. 8. Section one hundred and seventy-five of the principal Section 175 Act is hereby repealed and the following substituted therefor: repealed. "175. Utensils used by any person solely for the purpose Beer brewed of brewing beer for the use of himself and his family, and not for private for sale, are exempt from the provisions of this Act, provided due notice of the possession thereof and of his intention of using them for the above mentioned purpose is given to the nearest collector of inland revenue or to the Department of Inland Revenue at Ottawa; and beer so brewed shall not be liable to any duty under this Act, nor shall any license be required by any person so brewing for his own and his family's use." without license. 9. Section one hundred and eighty-three of the principal Section 183 Act is hereby repealed and the following substituted therefor repealed. "183. Every person who, without having a license under Brewing this Act then in force, brews any beer or other fermented liquor, except for the use of himself or his family, as by this Act provided, is guilty of a misdemeanour, and shall, for the first offence, incur a penalty of fifty dollars, and for each subsequent offence, a penalty of two hundred dollars." amended. 10. Section one hundred and ninety-six of the principal Section 196 Act is hereby amended by striking out the words "Governor in Council" in the sixth line and substituting therefor the words "Department of Inland Revenue." Section 234 amended. Section 254 amended. License fee; foreign leaf. Canadian leaf. Canadian and foreign leaf combined. Section 258 amended. On cigarettes of Canadian leaf. On cigarettes of foreign leaf. On cigarettes, 11. Section two hundred and thirty-four of the said Act, as enacted by section nine of chapter fifteen of the statutes of 1889 and amended by section five of chapter thirty-five of the statutes of 1894, is hereby amended by striking out the word "six" in line twenty-nine and substituting therefor the word "four." 12. Section two hundred and fifty-four of the principal Act is hereby repealed and the following substituted therefor :"254. The person in whose favour a license for manufacturing tobacco or cigars exclusively from foreign leaf tobacco is granted, shall, upon receiving such license, pay to the collector of inland revenue the sum of seventy-five dollars. "2. The person in whose favour a license for manufacturing tobacco or cigars exclusively from tobacco grown in Canada is granted, shall, upon receiving such license, pay to the collector of inland revenue the sum of fifty dollars. "3. The person in whose favour a license for manufacturing tobacco or cigars from foreign and domestic leaf tobacco in combination is granted, shall, upon receiving such license, pay to the collector of inland revenue the sum of sixty-five dollars." 13. Paragraphs (j) and (k) of section two hundred and fifty-eight of the principal Act, as enacted by section fourteen of chapter forty-six of the statutes of 1891, are hereby repealed and the following substituted therefor: "(j.) On cigarettes, the product solely of domestic leaf tobacco, weighing not more than three pounds per thousand, one dollar and fifty cents per thousand; "(k.) On cigarettes, the product solely of foreign leaf tobacco, weighing not more than three pounds per thousand, three dollars per thousand; "(.) On cigarettes, whether the product of foreign or of over 3 lbs. per domestic leaf tobacco, weighing more than three pounds per thousand, eight dollars per thousand; 1000. On foreign "(m.) On all foreign raw leaf tobacco, unstemmed, taken out leaf, unstem of warehouse for manufacture in any cigar or tobacco manufactory, ten cents per pound; med. On foreign leaf, stenimed. Application of section 13. "(n.) On all foreign raw leaf tobacco, stemmed, taken out of warehouse for manufacture in any cigar or tobacco manufactory, fourteen cents per pound;" 14. The provisions of the next preceding section shall apply to foreign raw leaf tobacco in excise warehouse on the twentythird day of April, or transferred thereto, free of customs duties, before the first day of July, one thousand eight hundred and ninety-seven, and to tobacco removed from warehouse before the said twenty-third of April, contrary to the regulations of the Department of Inland Revenue. amended. 15. Section two hundred and eighty-six of the principal Section 286 Act is hereby amended by adding thereto the following paragraphs: payment of "(.) For determining the time and manner of payment of Regulations: the duties on foreign raw leaf tobacco taken for use in any have tobacco or cigar manufactory; - domestic leaf tion. "(j.) For the manufacture of tobacco, cigars, and cigarettes, Manufacture from foreign and domestic leaf in combination,-and for deter- of foreign and mining the proportion of each that shall be used and the duty in combina that shall be payable thereon, having regard, as nearly as possible, to the proportion of foreign and domestic leaf used, and for determining what proportion of such duties shall be levied upon the foreign leaf taken for use, and what proportion upon the resultant finished product; provided that the aggregate duties of excise so imposed shall not exceed those fixed from time to time with respect to tobacco, cigars and cigarettes." 16. Section two hundred and ninety-five of the principal Section 295 Act is hereby repealed and the following substituted there- repealed. for: and cigars to "295. No less quantity than one hundred pounds of raw Least quanleaf tobacco, two hundred pounds of cavendish or other tity of tobacco tobacco, or four thousand cigars, shall be entered for ware- be entered, house by one entry. housed. "2. Except for export, no less quantity than one hundred Or ex-warepounds of cavendish or manufactured tobacco, seventy-five pounds of raw leaf tobacco, or two thousand cigars, shall be ex-warehoused by one entry. "3. The restrictions in this section contained as to the Exception as quantity of raw leaf tobacco that may be warehoused or to samples. ex-warehoused at one time, shall not apply to samples of foreign leaf tobacco made up in accordance with the departmental regulations made in that behalf." amended. 17. Section three hundred and six of the principal Act is Section 306 hereby amended by adding at the beginning thereof the words "Except as herein otherwise provided." repealed. stated. 18. Section three hundred and thirteen of the principal Act Section 313 is hereby repealed and the following substituted therefor :"313. The weight of all quantities of imported raw leaf Weight, how tobacco after passing out of the control of the customs shall be stated so as to show the weight with reference to the standard mentioned in paragraph (c) of section two hundred and forty-seven." 19. Paragraph (b) of section three hundred and seventeen Section 317 of the principal Act is hereby repealed and the following sub- amended. stituted therefor : "(b.) manufactures, except by himself or the members of Tobacco his family resident with him on the farm or premises whereon private use it is grown, any tobacco grown by himself for his private use use. Section 334 amcnded. Sections added. Acetic acid licenses. Conditions of license. Bond. Conditions of bond. License fee. Excise duty in excess of the quantity allowed, or other than of the description specified, by subsection two of section three hundred and three of this Act, or -" 20. Section three hundred and thirty-four of the said Act is hereby amended by inserting after the word "Act," in the fifth line, the words "is guilty of a misdemeanour, and" 21. The principal Act is hereby further amended by adding thereto the following sections: "ACETIC ACID. "339. No person who has not been licensed as herein provided shall carry on the business of the manufacture of acetic acid. "340. A license to carry on the business of the manufacture of acetic acid may be granted to any person who has complied with the provisions of this Act, if the granting of such license has been approved by the district inspector and the person has, jointly and severally with two good and sufficient sureties, entered into a bond to Her Majesty, in the sum of four thousand dollars; and such bond shall be entered into before the collector of inland revenue, his deputy or other officer authorized thereto by the Department of Inland Revenue, who shall cause such sureties to justify as to their sufficiency before him by affidavit endorsed upon such bond, and such bond shall be conditioned for the rendering of all accounts and the payment of all duties and penalties which the person to whom the license is to be granted becomes liable to render or pay under the provisions of this Act, and that such person will faithfully comply with the requirements thereof according to their true intent and meaning. "341. The person in whose favour the license is granted for the manufacture of acetic acid shall, upon receiving such license, pay to the collector of inland revenue the sum of fifty dollars. "342. There shall be imposed, levied and collected upon on acetic acid. acetic acid produced in Canada by the destructive distillation of wood, the following duty of excise, which shall be paid to the collector as by this Act provided, that is to say: for every gallon of six per cent acid, and so in proportion for any greater or less strength, four cents,-the strength to be determined by such tests as are established by departmental regulations. Regulations as to exemptions. Application of certain provisions. "343. The Governor in Council may make regulations exempting from duties of excise, in whole or in part, any acetic acid used in any of the mechanical arts and manufactures specified in such regulations. "344. All the provisions of this Act respecting licenses and the obligations of persons holding them, the keeping of books or accounts, the payment of duties and making of returns, and the general regulations as to bonding and warehousing, so far as applied by departmental regulations, and all provisions respecting penalties, so far as applicable thereto, shall have full force and effect with respect to the manufacture of acetic acid, and as to persons licensed as herein provided, as if such provisions had been enacted with special reference to the manufacture of acetic acid and to such persons." 22. This Act shall be deemed to have come into force on Commencethe twenty-third day of April, one thousand eight hundred ment of Act. and ninety-seven. OTTAWA: Printed by SAMUEL EDWARD DAWSON, Law Printer to the Queen's most Excellent Majesty. |