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2. With any assistants acting under him and by his direc- Inspecting tions, to inspect any such building or place, and to take such apparatus, &c. account as he may deem necessary of every part thereof and of all works, vessels, utensils, goods and materials, machinery and apparatus, belonging or in any wise appertaining to such business;

discover hid

3. To break up or cause to be broken up or removed any Breaking par

sa titions, &o., to floor, wall, partition, ceiling, roof, door or other part of such dis building, place or premises, or any ground surrounding them, den apparatus. for the purpose of ascertaining whether there is any pipe, worm, still, conduit, tool, vessel, utensil, machinery or apparatus, or any stock, goods, commodity, or article subject to Excise concealed or kept out of view;

rms of

4. To examine the worm of any still or other apparatus used Examining by any Distiller or Bonded Manufacturer, by causing the water

• stills, &c. to be drawn off from the worm tub or refrigerator containing such worm, at any time when in the opinion of such officer the doing so will not be prejudicial to the working of such still or other apparatus ; or when he may deem it to be necessary to do so for the prevention or detection of fraud;

5. To gauge, measure, weigh, prove, mark, label, stamp, lock, Gauging veeseal or otherwise designate or secure any fermenting-tun, mash- sels, tub, cistern, kiln, worm, still, spirit-receiver, pipe, cock, vessel or apparatus, furnace door, machinery or utensil, or any goods, article or commodity subject to Excise, and to close, seal and Closing and secure all or any such worms, stills, fermenting-tuns, mash-tubs, se furnace doors and utensils, during the period when the said distillery, malt-bouse, tobacco manufactory or bonded manufactory is not at work ;



6. To take at any time that he shall see fit, a sample or sam- Taking samples of any tobacco, snuff or cigars unmanufactured or in pro- ples of tobac

co manufaccess of manufacture, or manufactured, in the stock or possession türed, at of any manufacturer of tobacco, paying for the same if de- wholesale manded, at the current wholesale price of such tobacco, snuff price. or cigars;

7. To take from any distillery a sample of beer or wash, or Taking samto work the distillery as herein provided.

ples of beer or wash.

122. If any officer of Inland Revenue with any assistants Power of offiacting under him and by his directions, after having demanded cers to enter

u into premises admittance into any distillery, malt-house, tobacco manufac- subject to Extory, or bonded manufactory, or into the premises of a distiller, cise. maltster, tobacco manufacturer, or bonded manufacturer, or into any place or premises subject to Excise, and having declared his name and business at the gate or entrance door or at any window or door of any such distillery, malt-house, manufactory or place, or at the door, window or gate of any building

of botExcisen tranceouse,

By day or right.

or place forming part thereof, be not immediately admitted into such distillery, malt-house, manufactory or other premises, it shall be lawful for such officer and any person acting in his aid, at all times as well by night as by day (but if by night then in the presence of a Constable or other Peace Officer), to break through any of the doors, windows or walls of such distillery, malt-house, tobacco manufactory, bonded manufactory, or other premises necessary to be broken open or through to enable him and them to enter the said distillery, malt-house, manufactory or other premises aforesaid.

Power to ob- 123. The Collector or other proper officer of Inland Revenue tain Search Warrant and or any person or persons acting under him or by his directions make Search. respectively, having first obtained a Search Warrant for that

purpose from some Justice of the Peace, who may grant the same on affidavit made before him and to his satisfaction, and stating reasonable grounds for the issuing thereof, may, at any hour between sun-rise and sun-set, enter into and search any house, building or place mentioned in such Search Warrant, as being one in which affidavit has been made of reasonable cause to suppose that an unlicensed still, worm, mash-tub, cooler, fermenting tun, malt floor or kiln, press, cutting knife, mill or other vessel or implement is illegally in use, or the provisions of this Act otherwise contravened.

License may 124. The Minister of Inland Revenue may lawfully suspend be suspended a munbe the linanga

a or revoke the license of a distiller, maltster, tobacco manufor certain contraventions facturer or bonded manufacturer, who shall delay, obstruct or of this Act.

prevent, or whose agent or servants shall delay, obstruct or prevent any officer or his assistant in or from entering into a distillery, rectifying house, malt-house, tobacco manufactory or bonded manufactory, or any house, out-house, store or other place whatsoever of such distiller, maltster, tobacco manufacturer, or bonded manufacturer, or in or from otherwise performing his duty in the execution of any Act relating to the Inland Revenue.

Writ of Assis. 125. Any Judge of the Court of Queen's Bench or of the tance may be Common Pleas in the Province of Ontario, or of the Superior granted, and by whom.

* Court or of the Court of Vice Admiralty in the Province of

Quebec, or of the Supreme Court in Nova Scotia or of the Court of Queen's Bench in New Brunswick, having jurisdiction in the place where the application is made, shall grant a Writ of Assistance upon application made to him for that purpose by the Collector of Inland Revenue or any superior oficer of In

land Revenue, or by Her Majesty's Attorney-General for Canada, How long to and such Writ of Assistance, when issued, shall be in force durremain in force ing the whole of the Reign in which the same shall have been

granted, and for twelve months from the conclusion of such Reign :

Powers of
Officers of

2. Under authority of a Writ of Assistance so granted, any officer of Inland Revenue, or any person employed for that pur- Excise under pose with the concurrence of the Governor in Council, expressed such writ. either by special order or appointment or by general regulation, may enter in the night time if accompanied by Peace Officer Entry and

search. and in the day time without being so accompanied, any build- * ing or other place within the jurisdiction of the Court granting such Writ, and may search for and seize and secure any goods or things liable to forfeiture under this Act, and, in case of necessity, may break open any entrance or other doors, windows or gates and any chests or other packages for that purpose. 126. All Justices of the Peace, Mayors, Bailiffs, Constables Justices of

Moiceto ho aommission the Peace and and all persons, serving under Her Majesty by commission, warrant or otherwise, and all other persons whosoever, shall sist on being aid and assist, and they are hereby respectively required to required. aid and assist every officer of Inland Revenue in the due execution of any act or thing authorized, required or enjoined by this or any other Act.

to 88


excise without

127. Any person who, after the passing of this Act, and Penalty for without having a license under it then in force, shall

exercising any business

subject to 1. Distil or rectify any spirits ;-or

license. 2. Make any malt or steep any grain for the purpose of multing ;-or :

3. Brew any beer or any fermented liquor except for the use of himself or family ; -or

4. Manufacture or prepare for sale or consumption any tobacco or snuff, except tobacco grown by himself and manufactured by him for his own private use ;-or

5. Who claiming to have grown any tobacco, and manufactured it solely for his own use, shall sell or barter away any tobacco so manufactured ;

Shall forfeit and pay a penalty of two hundred dollars.

128. Any person who shall become subject to the penalty Additional provided for in the next preceding section, shall in addition penalty. thereto, forfeit and pay for the use of Her Majesty double the amount of excise duty and license duty which should have been paid by hirn under this Act.


129. All grain, malt, raw tobacco and all other material Apparatus or stock, and all engines, machinery, utensils, worms, stills 4

5 found in any mash-tubs, fermenting-tuns, tobacco presses or knives, and all place for spirits, malt, tobacco, snuff, cigars and other manufactured which no

license is

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articles, whether completely or partly manufactured which may at any time be found in any distillery, malt-house, brewery, tobacco manufactory, bonded manufactory, or other premises or place where any thing is being done or any working carried on which is subject to Excise and for which a license is required under this Act, but in respect of which no such license has been taken out, shall be seized by any officer of Inland Revenue having a knowledge thereof, and shall be and remain forfeited to the Crown.

Pena persons hav.

130. Every person, who shall have in his or her possession their any still, worm, mash-tub, fermenting tun, malt-floor, malt-kiln, possession ap- or any distilling, rectifying, brewing or malting apparatus, paratus for

or any tobacco press or mill for cutting or grinding tobacco, carrying on business or any machinery adapted to be used in manufacturing tobacco, subject to , without having made a full and particular list, description and Excise without having made return thereof as herein required, shall forfeit and pay a penalty

of one hundred dollars, and all such implements, machinery or thereof.

apparatus shall be seized by any officer of Inland Revenue har. ing a knowledge thereof and shall be and remain forfeited to the Crown.

a return

Penalty for 131. Every person who shall sell or offer for sale or have in selling or having in

his possession any package of tobacco, snuff or cigars upon possession which no label or stamp has been affixed in compliance with any package the requirements of this Act shall forfeit and pay for each such tured tobacco offence a penalty of two hundred dollars; and all tobacco, snuff unstamped.

and cigars so offered or exposed for sale or so unlawfully had in possession, without being stamped or labelled as herein required, shall be and remain forfeited to the Crown, and shall be seized by any officer of Inland Revenue having a knowledge thereof and dealt with accordingly.

Engines and 132. Every steam engine, boiler, mill, still, worm, rectifying apparatus on premises in apparatus, fermenting-tun, mash-tub, cistern, couch, machine, which fraud vessel, tub, cask, pipe and cock, with the contents thereof and against the Revonue is

all stores or stocks of grain, spirits, malt, tobacco, drugs or committed to other material or commodity which may be in any premises or be forfeited.

place subject to Excise, when any fraud against the revenue is committed in any such place or premises, or when the owner of any such place, premises, apparatus, goods or commodities, his agent or any person employed by him or any person having lawful possession or control of such premises, apparatus, goods or commodities, is discovered in the act of committing, r is convicted of committing any act in or about such place or premises which is declared by this Act to be a misdemeanour or felony, shall be and remain forfeited to the Crown and dealt with accordingly.

Seizure of articles on which duty is not paid.

133. Every article or thing subject to duty under this Act and on which the duty hereby imposed shall not have been paid at the proper time for paying the same, shall be seized by

any officer of Inland Revenue and shall be and remain forfeited to the Crown.

134. If any maltster shall add or cause or willingly permit Penalty on to be added any grain to the grain wet in any cistern, or placed Maltster

fraudulently in any cistern for the purpose of being wetted, after the officer putting grain of Inland Revenue shall have taken an account thereof, he into a cistern. shall forfeit for every such offence the sum of five hundred dollars, and all the grain so mixed or added, together with all the grain and malt then in the malt-house, shall be and remain forfeited to the Crown.

malt before

135. If any maltster shall remove, or cause or willingly Penalty for permit to be removed any malt from his malt-house before an rem account has been taken of the same by the proper officer, and account is in the manner required by this Act, or if any person shall re- taken. ceive or have any malt so removed and knowing the same to have been so removed, the maltster or person so offending shall forfeit the sum of five hundred dollars, and the malt so removed shall be forfeited to the Crown, and shall be seized by any officer having a knowledge thereof.

136. This section was repealed by 37 V. c. 8, sec. 9, page 413 post, and the following substituted.

“Every person who shall put into any bags, packages or casks which Penalty for have been stamped or branded under this Act, any article or com- using stamped modity subject to excise on which the duty imposed by this Act has not or branded been paid or secured, or which has not been inspected as herein required, packages for and every vendor of any package labelled, branded or sealed as required

in goods on which

u as requirey duty has not by this Act who shall fail to obliterate or deface such label, brand or seal hee before removing or allowing it to be removed from the licensed premises without defacin which the article is made in the manner directed or required by any ing the stamp, Departmental regulation in that behalf



“Shall be guilty of a misdemeanour, and shall forfeit and pay, for every Punishment. such offence, a penalty of five hundred dollars, and in addition thereto shall be punishable, at the discretion of the Court before which the case is tried, by imprisonment for a period of not more than three months.

2. “Every person who shall bring or cause to be brought into any or bringing place licensed under this Act, or who shall knowingly permit to remain stamped ves. in any licensed place belonging to him, or in which any business subject sels, &c., into to excise is carried on under his supervision or control, any box, jar, manufacturer's barrel, bag or other package, such as is used for containing any of the premises witharticles subject to excise which are made in such licensed premises, and out observing

"certain condihaving attached to it any stamp, mark or brand, or a part of any stamp, tiones mark or brand affixed thereto, under any provision of this Act, as evidence that the duty to which the contents of such box, jar, barrel, bag or other package is liable, has been paid or secured, or that the inspection to which such article is liable has been made, without first giving an exact return or account, with a description of such packages and of the marks or labels then upon them to the office of Inland Revenue, under whose survey his premises are, and obtaining a permit thereto

“Shall forfeit and pay a penalty of five hundred dollars, and all articles Penalty and subject to excise on the premises at the time such packages are discovered forfeiture. shall be seized as forfeited to the Crown."

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