Transfer of goods in warehouse. Quantity, value and 95. Except as herein otherwise provided as to malt, goods warehoused under this Act may be transferred in bond from one party to another, and may be exported, ex-warehoused or removed from one warehouse to another, withou: payment of duty, under such restrictions and regulations as the Governor in Council may deem necessary. 96. When goods are entered for warehouse, the entry shall packages to be state the exact quantity and value of goods in each package or parcel, and each package shall be described in the entry paper, and shall also be designated by a distinguishing number. described. Packages to be marked. Stowage of casks. Access to be provided for. Goods in several entries not to be mixed. To be remarked and re-stowed in 97. Each package warehoused shall be marked with the entry number, with the date when warehoused, and with the quantity which the package contains. 98. All casks of spirits shall be arranged and stowed in the warehouse so that access may be easily had to each cask, and so that the marks and numbers thereon may be conveniently read or ascertained. 99. All boxes, caddies, or packages of tobacco shall be arranged and stowed in warehouse so that access may be easily had to each package, and so that the stamps or other marks thereon may be easily read. 100. Goods warehoused shall be so stowed or arranged that the casks, boxes or packages contained or described in one entry are placed together in separate lots; and in no case shall the casks, boxes or packages contained or described in one entry, be intermixed with those contained or described in another. 101. Whenever the marks or numbers on any goods in warehouse have been omitted, or have been defaced or othercertain cases. wise become illegible, or whenever such goods are not stowed or arranged in compliance with the requirements of this Act, the owner of such goods shall, on being required so to do, immediately re-mark or arrange or stow them, as the case may be, to the satisfaction of the Collector of Inland Revenue, or of any officer inspecting the division; and if the owner of such goods fails to remark, arrange or stow them in the manner herein required, for the space of one week after having been required so to do, all such goods shall be forthwith entered for duty ex-warehouse, and the duty thereon collected in accordance with the original warehouse entry. Duty to be paid on goods taken out. 102. No goods shall be removed from warehouse for consumption unless upon the payment of the full amount of duty accruing thereon; and the duty so paid on spirits, malt or tobacco so taken out of warehouse for consumption or which shall have directly gone into consumption, shall not be refunded by way of drawback or otherwise upon the exportation of such spirits, malt or tobacco out of Canada. 103. Except as herein otherwise provided the Collector or Entries to be other officer of Inland Revenue or Customs in whose charge refused until the requiregoods warehoused under this or any other Act relating to ware- ments of this housing may be placed, shall refuse all entries ex-warehouse Act are comuntil the owner of such goods or his agent shall have complied with all conditions in respect thereto, which may be required by this or any other Act, or by any regulations made by virtue of this or any other Act. plied with. manufacture persons s0 104. Any person licensed to manufacture in bond may re- Dutiable articeive into the place for which his license is granted, as into a cles used for Bonded Warehouse, and except as is herein otherwise provided in bond may without payment of the duty thereon, all such spirits and other be received by articles as are commonly used in the manufacture of the goods licensed as into for which the license is granted, on a permit for that purpose a warehouse. to be granted by the Collector of Inland Revenue, in such form and on such bond being entered into and on such conditions as shall be prescribed in any Order in Council or departmental regulation in that behalf; but no less quantity of such spirits or other article shall be so received at any one time than might be taken out of bond for consumption. goods manu 105. The goods so manufactured in bond shall remain in the Payment of place for which the license was granted, in like manner and duties on subject to the like restrictions and to the supervision of the factured, &c. officers of Inland Revenue, as by law provided with respect to other goods manufactured in Canada and subject to Excise,and the duty thereon shall be paid in like manner within five days of the close of every half month, unless such goods are then exported or warehoused, as they may be, in the manner provided with respect to other goods subject to Excise. Unless exported or wareboused. bond for dutia certain condi tions. 106. Whenever the Collector of Inland Revenue is satisfied Cancelling that the quantity of goods manufactured in bond by any person able articles licensed to manufacture in bond as herein provided, and on received, on which the duty has been paid or which have been warehoused or entered for exportation, is such that the quantity of spirits or other article received by such person under any permit granted as aforesaid must have been consumed in the manufacture of such goods, then such Collector shall give a certificate thereof to such person, who shall thereby be discharged from any obligation to pay the duty on such spirits or article ;—but if the spirits or other article for which any such permit has been given, used within remain in the place to which such permit relates longer than six months. six months without such certificate being granted in respect thereof, then such person shall make an ex-warehouse entry, and pay the duty on so much of such spirits or article as shall not be certified to have been so consumed, and such duty shall Proviso, if not Forms to be be held to be a duty of Excise, and collected and accounted for as such. 107. All entry papers, either for warehouse, ex-warehouse directed by the or for removal, shall be made in such forms, and shall be department. attested by such affidavits, affirmations or declarations, as the Department of Inland Revenue may order. As to malt warehoused. Drawback on 108. Malt placed in a malt-warehouse, as herein provided, shall be deemed to be warehoused within the meaning of this Act; but no such malt shall be transferred from one party to another in bond, or removed in bond from one warehouse to another, unless it be otherwise provided by regulation. 109. Any licensed brewer who shall export any beer or Beer exported, malt liquor, of his own manufacture, shall be entitled to receive a drawback thereon equivalent to the duty herein imposed on the malt contained in the beer so exported, and the amount of such drawback shall be in proportion to the strength of the beer, and shall be computed in such manner and by such means as may be from time to time directed by departmental regulations in that behalf: But Notice of intent to export must have been given. 2 No such drawback shall be allowed or paid unless the brewer claiming it shall have given at least two days' notice of his intention to export the beer on which it is claimed, and made such declaration as to the strength thereof as may be required by departmental regulations in that behalf, nor unless the beer shall have been duly inspected and certified by a proper officer of Inland Revenue. Conditions on which only spirits may be removed. PERMITS. 110. No spirits shall be removed from the distillery wherein they have been manufactured, nor from any warehouse in which they have been bonded or stored, until the duty on such spirits has been paid or secured by bond in the manner by law required, nor until a permit for such removal has been granted in such form and by such authority as the Governor in Council Forfeiture for may from time to time direct and determine, and any spirits removed from such distillery or warehouse before the duty thereon has been so paid or secured, or before such permit has been granted, shall be seized and detained by any officer of Inland Revenue having a knowledge of the fact, and shall be and remain forfeited to the Crown. illegal removal. By 31 V. c. 51, sec. 11, this section was amended by substituting the word "any" for the word "the" in the first line and striking out the words "wherein they have been manufactured" in the first and second lines (see page 408 post.) removing spi 111. Any officer of Inland Revenue, or Customs, or any Power to Constable or Peace Officer, having general authority therefor detain persons from any superior Officer of Inland Revenue, may stop and de- rits unlawfully tain any person or vehicle carrying packages of any kind containing spirits, and may examine such spirits and require the production of a permit authorizing the removal thereof, and if such permit is produced, the Officer shall endorse the time and place of examination thereon; but if no such permit is produc- Forfeiture if ed, then such spirits, if the quantity thereof be greater than five no permit. gallons, and such officer has cause to believe that they have been unlawfully removed, may be detained until evidence to his satisfaction be adduced that such spirits were being lawfully removed, and that the duty thereon had been paid, and if such evidence be not adduced within thirty days, the spirits so detained shall be forfeited to the Crown. 112. Spirits shall not be removed from any distillery be- Hours and tween the hours of six o'clock in the afternoon and seven o'clock conditions of in the following morning; nor shall any spirits be removed from removal. a distillery at any time in casks or packages containing less than forty wine gallons each; any spirits removed in contra- Forfeiture for vention of this section shall be forfeited to the Crown, and shall contravention be seized by any Officer of Inland Revenue having a knowledge thereof, and dealt with accordingly. REGULATIONS BY ORDER IN COUNCIL. 113. The Governor in Council may make such Regulations Governor in as to him may seem necessary for the warehousing of Spirits, Council may make regulaMalt or Tobacco, or for dispensing with the prohibition to the tions for wareremoval or transfer of Malt in bond, under this Act, or for giving housing. effect to any of the provisions of this Act, and declaring the true intent thereof in any case of doubt, as to him shall seem meet. this Act. 114. The Governor in Council may from time to time make And for such regulations as to him may seem necessary for carrying into carrying out effect and enforcing the provisions of this Act respecting the manufacture of goods in bond, or the warehousing of such goods when manufactured, and for declaring the true intent and meaning of such provisions in any case of doubt, and for declaring how far any of the provisions of this Act shall be modified in their application to the manufacture of goods in bond and matters thereunto relating, or for substituting other provisions of the like nature in the place of any of them which cannot in his opinion conveniently be so applied; and may by such regulations require any bond or any oath or affirmation which he shall deem May require requisite for the purposes aforesaid, and may for breach of such bonds, impose regulations impose any penalty not exceeding five hundred dollars in any case, or the forfeiture of the goods or articles or things in respect of which they shall have been violated; And Regulations every such regulation may, by the Governor in Council, be re- may be repealed, amended or re-enacted. penalties, &c. pealed, amend ed, &c. Publication of Regulations. 115. All Regulations, whether Departmental or made by and legal effect Order in Council, made under the provisions of this Act, shall have the force of law, and any infraction, breach or violation of any such regulation, shall subject the holder of a license under this Act, or any other person in the said Regulations mentioned, to such penalty or forfeiture as may by the said regulations be imposed for such offence, and the same shall be enforced in like manner as other penalties and forfeitures imposed by this Act. Powers of offi Revenue and Excise. OFFICERS OF EXCISE, THEIR POWERS AND DUTIES. 116. The Commissioner of Inland Revenue or other percers of Inland son acting as Deputy Head of the Department, and every Inspecting Officer of Inland Revenue, or Inspector of Excise, shall have and may exercise in each and every Revenue Division all the powers and rights conferred by this Act on the Collectors of Inland Revenue. Who shall be 117. The Inspector of Inland Revenue, and every person such officers. appointed under this Act, or employed for the purposes of this Act, or upon whom any duty is imposed by this Act, shall be known as an officer of Inland Revenue; but, Collectors of venue.' Officers of Not to deal in 118. Every Officer of Inland Revenue who is appointed to collect the duties hereby imposed in any defined district or revenue division shall be specially designated as a "Collector of Inland Revenue; and any officer who is employed or appointed to the survey of manufactures, oper: ions or premises subject to Excise, may also be designated as an "Officer of Excise." 119. No Officer of Inland Revenue shall directly or indirectly goods subject deal or trade in any goods or commodities subject to excise or customs duties. to Excise. Power to administer oaths. Power of officers. Entry into business 120. Every superior and Inspecting Officer, and every Collector of Inland Revenue, with such other officers as may from time to time be designated by the Governor in Council, are hereby empowered and authorized to administer all oaths and receive all declarations required or authorized by this Act. 121. Every officer of Inland Revenue is hereby empowered and authorized :: 1. With any assistants acting under him and by his direcplaces where tions, at all times, as well by night as by day, to enter into and subject to Ex- remain in, as long as he may deem necessary, any building cise is carried or place belonging to or used by any person or persons for the purpose of carrying on any trade or business subject to Excise, or in which are any machinery, utensils or apparatus, subject to Excise, or which may be used in the manufacture of goods subject to Excise; on. |