regulations as are deemed necessary for the carrying out of the provisions of subsections 3, 4, 5, 6 and 7 of this section. 10. Every express company which issues a money order or cheque to which a stamp as required by this section has not been affixed, or which fails or neglects before delivery of the order or cheque to cancel the stamp as required by this section, shall incur a penalty of one hundred dollars. 11. In the case of an express company incorporated outside of Canada the officer or agent of the company who issues a money order or cheque to which a stamp as required by this section has not been affixed, and any such officer or agent who fails or neglects to cancel the stamp as required by this section, shall incur a penalty of one hundred dollars. STAMP DUTIES ON ARTICLES IN BOTTLES AND PACKAGES. 14. In this section and in the remaining sections of this Part, unless the context otherwise requires,— (i) "consumer" means a person who uses (a) a proprietary or patent medicine, (b) perfumery, (c) wine of the grape, non-sparkling, or either in serving his own wants or in producing there- (ii) "package" includes carton, packet, box, pot, cask of wood or other material, or other first receptacle or covering; (iii) "perfumery" includes alcoholic and non-alcoholic perfumes and perfumed spirits, bay rum, cologne and lavender waters, hair oil, tooth and other powders and washes, pomatums, pastes and all other preparations used for the hair, mouth or skin; (iv) "proprietary or patent medicine" includes pills, powders, tinctures, troches, or lozenges, syrups, cordials, bitters, anodynes, tonics, plasters, liniments, salves, ointments, pastes, drops, waters (except mineral waters in their natural state or carbonized), essences, oils, and all other medicinal preparations or compositions bottled or packed ready for sale in respect of which the person making or preparing the same has or claims to have any formula or secret or occult art for the making or preparing thereof, or has or claims to have any exclusive right or title to such making or preparing, or which are prepared or made under any letters patent or which are designated by a trade mark or which if prepared in accordance with any 15. Every person selling to a consumer any bottle or package containing (a) a proprietary or patent medicine, (b) perfumery, (c) wine of the grape, non-sparkling, or (d) champagne or sparkling wine, shall, at or before the time of sale, affix to every such bottle or package an adhesive stamp of the requisite value as mentioned in the schedule to this Part. 2. Every importer of (a) a proprietary or patent medicine, (b) perfumery, (c) wine of the grape, non-sparkling, or (d) champagne or sparkling wine, who is a consumer, shall, while such articles after importation into Canada are in the custody of the proper customs officers, affix an adhesive stamp to the bottles or packages containing such articles of the requisite value as mentioned in the schedule to this Part. 3. Every manufacturer or producer of (c) wine of the grape, non-sparkling, or who is a consumer, shall, under regulations made by the 4. The person selling, the importer, and the manufacturer or producer whose duty it is to affix a stamp under this section, shall at the time the stamp is affixed cancel the same by writing on or across the stamp initials or other marks of identification, together with the date of such writing, or otherwise cancel the stamp in accordance with regulations made by the Minister. Stamp tax on patent medicines, perfumery, and wines. 16. The Minister may fix and determine, for the purposes Retail of this Part, the retail price of a proprietary or patent price. medicine and of perfumery. Penalty for neglect to 17. Every person required by this Part to affix an affix stamp. adhesive stamp to a bottle or package containing (a) a proprietary or patent medicine, (b) perfumery, Penalty for neglect to cancel stamp. Stamps to be prepared. Proceeds. Device. Postage stamps (c) wine of the grape, non-sparkling, or (d) champagne or sparkling wine, who fails or neglects to affix an adhesive stamp as required by this Part shall incur a penalty of not less than fifty dollars and not exceeding two hundred and fifty dollars. 18. Every person required by this Part to cancel a stamp affixed to a bottle or package in the manner prescribed by or under the provisions of this Part who fails or neglects so to do shall incur a penalty of not less than fifty dollars and not exceeding two hundred and fifty dollars. STAMP DUTIES, GENERAL. 19. The Minister, except as herein otherwise provided, may direct stamps to be prepared for the purposes of this Part of such kinds and bearing respectively such devices as he thinks proper, and all sums received for stamps and paper stamped by means of a die under this Part shall form part of the Consolidated Revenue Fund. 2. The device on each stamp shall express the value thereof, that is to say the sum at which it shall be reckoned in discharge of the obligation to affix or impress stamps under this Part. 3. Postage stamps of the requisite value may, in lieu of may be used. stamps prepared under subsection 1 of this section, be used in fulfilment and discharge of any requirement under this Part that adhesive stamps be affixed. Cancellation. of stamp vendors. 4. In any case in which an adhesive stamp is required to be cancelled, and it is not otherwise specifically provided, such stamp shall be deemed to be cancelled if lines or marks are drawn across or impressed thereon so as to effectually render the stamp incapable of being used for any other instrument. Appointment 5. The Minister may appoint any collectors of Inland Revenue, postmasters or other officers of the Government or other persons to sell stamps prepared for the purposes of this Part. Remuneration. Regulations. 6. The Governor in Council, except as herein otherwise provided, may by regulation fix and determine the remuneration to be allowed to persons appointed to sell stamps prepared for the purposes of this Part. 7. The Minister, except as herein otherwise provided, may make such additional regulations as are deemed necessary for carrying out the provisions of this Part. provisione 8. The provisions of this Part, in so far as they relate Date when to wine of the grape, non-sparkling, champagne and spark- relating to ling wine, shall be deemed to have come into force on the twelfth day of February, 1915. GENERAL. wine commence. of taxes. 20. All taxes or sums payable under this Act shall be Recovery recoverable at any time after the same ought to have been accounted for and paid, and all such taxes and sums shall be recoverable, and all rights of his Majesty hereunder enforced, with full costs of suit, as a debt due to or as a right enforceable by His Majesty, in the Exchequer Court or in any other court of competent jurisdiction. of penalties. 2. Every penalty incurred for any violation of the provi- Recovery sions of this Act may be sued for and recovered (a) before the Exchequer Court of Canada or any court of competent jurisdiction in the premises; or (b) if the amount of such penalty does not exceed five hundred dollars, by summary conviction under The Summary Convictions Act. 3. All penalties imposed by this Act may be sued for, Prosecutions, prosecuted and recovered with costs by His Majesty's Attorney General of Canada, or, in respect of penalties under Part One, in the name of the Minister of Finance, or, in respect of penalties under Part Two and Part Three, in the name of the Minister of Inland Revenue. 4. The amount of all such penalties shall, except as Application herein otherwise provided, belong to His Majesty for the of penalties. public uses of Canada and shall form part of the Consolidated Revenue Fund. collected 5. Any penalty collected and paid under Part Three Penalty may be divided with the person laying an information or under otherwise aiding in effecting the conviction of the person Part Three. accused, in such proportions as the Treasury Board in any case or class of cases directs and appoints. |