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of his intention to claim before the posting of such notice as aforesaid, shall be admitted, unless validly made within one week after the posting thereof :-nor shall any claim be admitted, unless notice thereof has been given to the Collector of Inland Revenue or Superior Officer of Inland Revenue, within one month from the seizure as aforesaid.
Condemnation 163. All vehicles, goods and other things seized as forfeited if not claimed within a cer- under this Act or any other Act relating to Excise, or to trade
or navigation, shall be deemed and taken to be condemned, and may be dealt with accordingly, unless the person from whom they were seized, or the owner thereof do, within one month from the day of seizure, give notice in writing to the seizing officer, the Collector of Inland Revenue in the Inland Revenue Division in which such goods were seized, or Superior Officer of Inland Revenue, that he claims or intends to claim the same;
Goods seized 2. But any Judge having competent jurisdiction to try and may be delivered up on determine the seizure, may, with the consent of the Collector security. of Inland Revenue at the place where the seized articles are
secured, or of any superior officer of Inland Revenue, order the delivery thereof to the owner, on receiving security by hond with two sufficient sureties, to be first approved by such Collector or Superior Officer of Inland Revenue, to pay double the value in case of condemnation, which bond shall be taken to Her Majesty's use in the name of the Collector or of the Superior Officer of Inland Revenue, and shall be delivered to and kept by such Collector or Superior Officer of Inland Revenue ;-And in case such seized articles are condemned, the value thereof shall be forthwith paid to the Collector and the bond cancelled, otherwise the penalty of such bond shall be enforced and recovered.
ester of Inland for or Supericicles are collector and
Payment of 164. The payment of any penalty or forfeiture incurred penalty not to discharge any under this Act, shall not discharge the party paying the same duty. from the obligation to pay all duties due by such party, and
the same shall be paid and may be recovered as if such penalty had not been paid or incurred.
* credible We levied by distthe warrant
Recovery of 165. The pecuniary penalty or forfeiture incurred for any
Land offence against the provisions of this Act, may be sued for and forfeitures: recovered before any two or more Justices of the Peace, having distress if not jurisdiction in the place where the offence was committed, on paid.
the oath of two credible witnesses :--And any such penalty may, if not forthwith paid, be levied by distress and sale of the
goods and chattels of the offender, under the warrant of such Imprisonment. Justice or Justices; or the said Justices may, in their discretion,
commit the offender to the Common Gaol, until the penalty, with the costs of the prosecution, shall be paid.
Costs may be recovered by
166. Provided always, that any pecuniary penalty or any
forfeiture imposed by this Act, whatever be the amount thereof, Attorney-Genmay be sued for and recovered with costs, on the oath of any eral, &c., in
any competent one competent witness in any court having civil jurisdiction to Court. the amount of such penalty or forfeiture, by Her Majesty's Attorney-General, or by any other person or officer thereunto authorized by the proper authority.
ad division of
167. All forfeitures and penalties under this Act, after de- Appropriation ducting the expenses of prosecution, shall, unless it be other-ands
Iube one penalties and wise expressly provided, belong to Her Majesty for the public forfeitures. uses of the Dominion, but the net proceeds of such penalty or forfeiture, or any portion thereof, may be divided between and paid to the Collector of Inland Revenue or Superior Officer of Inland Revenue, by whom the seizure was made, or the information given on which the prosecution was founded, and to any person having given information or otherwise aiding in effecting the condemnation of the goods or thing seized, or the recovery of the penalty, in such proportions as the Governor in Council may in any case or class of cases direct and appoint; but Proviso, as to nothing herein contained shall be construed to limit or affect power of Gov:
ernor to remit. any power vested in the Governor in Council with regard to the remission of penalties or forfeitures by this Act or any other
168. Any Officer of the Customs or of Inland Revenue, or Excise Officers other person employed in the collection of the Revenue, shall
1 &c., to be com
petent witbe a competent witness in any prosecution or suit under this nesses. Act, provided he be not himself the prosecutor or a party to such suit, although he has or believes himself to have some expectation of advantage to himself from the successful termination of such prosecution or suit.
169. All sums of money paid or recovered for any penalty Sums recoveror forfeiture under this Act, or any part thereof belonging to in
ed for Her Ma
""8"$ " jesty to form Her Majesty, shall be paid to the Receiver-General, and shall part of Con. form part of the Consolidated Revenue Fund of Canada.
170. If any article or thing be voluntarily given up or aban- As to goods doned by the owner to any Collector of Inland Revenue or Supe- abandoned as
voluntaril rior Officer of Inland Revenue, as forfeited under this Act, or if worfeited or any sum of money be voluntarily paid to any such Collector or poluntarily officer as the amount of a penalty incurred under this Act, such paid. abandonment or payment shall be held lawful, and such article or thing may be dealt with as if legally condemned, and such sum of money as if legally recovered.
171. This section which related to the Canada Vine Growers' Association is repealed by 31 V. c. 51, sec. 13.
31 VICT. CAP. 50.
An Act to increase the Excise Duty on Spirits, to im
pose an Excise Duty on Refined Petroleum, and to provide for the inspection thereof.
[Assented to 22nd May, 1868.]
HER MAJESTY, by and with the advice and consent of the II Senate and House of Commons of Canada, enacts as follows:
ADDITIONAL DUTY ON SPIRITS.
Additional 1. There shall be imposed, levied and collected, on all spirits Duty of Es- 23. cise of three the distilled or made in Canada, on which the Duty of Excise was
U18 cents per gal- not paid before the twenty-ninth day of April, in the present lon on Spirits. vear one thousand eight hundred and sixty-eight, a Duty of
Excise of three cents for every wine gallon thereof of the strength of proof, and so in proportion for any greater or less quantity, or for any greater or less strength, and such duty shall be held to have been imposed and payable on and after the day last aforesaid, and shall be in addition to the Duty of Excise
imposed on such spirits by the Act of the present Session, inAct 31 V... 8. tituled : An Act respecting the Inland Revenue, and shall be
computed, levied and collected in the same manner, and under the same conditions and provisions as the duty imposed by the said Act, and as if it had been imposed by that Act as part of such last mentioned duty.
Regis of unrefined occur in
r in this the words
2. The words “ Crude Petroleum ” whenever they occur in clause. this Act, shall mean and include all kinds of unrefined Rock or
Mineral Oil or Naptha ; the words “Refinea Petroleum” whenever they occur in this Act, shall mean and include every description of Coal Oil, Naptha, Benzine, Benzole, Kerosene, Parafine, Lubricating or Illuminating Oil, or other Oil or Fluid distilled, manufactured or produced by any process or treatment whatever from Crude Petroleum, Rock or Mineral Oil, Coal, Coal Tar, Bitumen, Bituminous Shale or Slate, or from any
other mineral substance; and unless it be otherwise specially 31 V. c. 8.
provided, or there be something in the context inconsistent with or repugnant to such construction, all words and expressions in this Act shall have the meaning assigned to them in the said
Act respecting the Inland Revenue. Petroleum and 3. Crude Petroleum and Refined Petroleum, and all places or places where
to premises wherever they or either of them are or is produced, be subject to distilled, made, manufactured, treated or stored, and all tools,
it is relined to
utensils, buildings and premises used for producing, making, manufacturing, treating or storing them or either of them shall be “subject to excise” within the meaning of the Act last above cited.
act as a Refi.
4. From and after the first day of July in the present year, No person to one thousand eight hundred and sixty-eight, no person, except act
ner without a such as shall have been licensed as herein provided, shall carry license. on the trade or business of refining Petroleum or use any still, apparatus or utensil suitable therefor:
reof to the like partin and mannerailure to m
2. Neither shall it be lawful for any person to have in his Nor have appossession, any such still, apparatus or utensil without making paratus with
6 out making a a return thereof to the Collector of Inland Revenue in the return thereof. same manner, with the like particulars, and under the same conditions, as to the periods, form and manner of making the same, and the like penalties for any neglect or failure to make the same, as are provided with respect to apparatus and utensils subject to Excise, by the Act last above cited, and any such apparatus or utensil not so returned shall be forfeited.
5. A license to carry on the trade or business of refining Conditions, Petroleum, may be granted by the Collector of Inland Revenue &c., on which
a license may within whose division the business is to be carried on, upon be granted. the like application and security, and on the like conditions, and under the like restrictions, as are provided with respect to a Distiller's license, by the Act last above cited, and shall remain in force, (if not forfeited for any contravention of this Act) until the thirtieth day of June next after the date thereof.
6. The party in whose favour a license to refine Petroleum Fee for is granted, shall, upon receiving such license, pay to the Collec- license. tor of Inland Revenue the sum of fifty dollars.
7. There shall be imposed, levied and collected, on every Duty on Rewine gallon of refined Petroleum, refined, manufactured or fined Petro
leum. made in Canada, on or after the twenty-ninth day of April, in the present year, one thousand eight hundred and sixtyeight, a duty of excise of five cents, and the said duty shall be held to have been imposed on the day last mentioned.
By 34 V. c. 15, sec. 1, paye 410 post, the following proviso was added to this section.
“Parafine wax in a solid state, grease for lubricating purposes and being fluid, lubricating oil made from crude petroleum without being subjected to any process of distillation, tar and other refuse removed from the still without passing through the worm or condenser, and any article produced from such tar or refuse without further process of distillation, shall be exempt from any duty of excise.”
8. The quantity of the refined Petroleum made at any refi- Quantity liable nery, before or after the passing of this Act, which shall be ho
liable to duty, shall be determined under such Regulations and by such means as may from time to time be made and prescribed by any Order of the Governor in Council.
Duties &c, 9. All duties, inspection fees, license fees, penalties and forto be payable feitures imposed, incurred or payable by this Act, or by or Inland under any Regulation made by authority thereof, shall be due Revenue Act. and payable and shall be collected, recovered or enforced, at
the like periods, in the like manner, and under the like conditions as duties, fees, forfeitures and penalties are due, payable, collected, recovered or enforced under the said Act respecting the Inland Revenue.
tain the qul books the prom
Parties licen- 10. All persons licensed, or carrying on any business subject sed to be subject to the to Excise under the provisions of this Act, shall keep such acprovisions of counts and books and make all such returns as to their business the said Act.
and the quantity of Petroleum, whether crude or refined, obtained, received, produced, refined, treated or manufactured by them, as may be required by any departmental regulations in that behalf ; and every such person shall be liable to the like penalties, punishment and forfeitures, for failure to make such returns, for making false or imperfect returns, for failing to make true entries, for failing to pay duties, fees, fines or penalties at the proper time, for obstructing any officer of Inland Revenue or Excise in the performance of his duties, for failing to comply with regulations made by the Governor in Council or by the Minister of Inland Revenue, or other departmental competent authority, and generally for any offence against the said Act or this Act, or any default to comply with the requirements thereof, as a distiller would be liable to for a like offence or default under the provisions of the Act last above cited, and in any case of doubt, the Governor in Council may make such regulations as may be necessary for determining how far and in what manner the provisions of the said Act are applicable to the enforcement of the requirements of this Act.
Petroleum 11. Upon and after the fifteenth day of June, in the present which will
year one thousand eight hundred and sixty-eight, it shall not be not bear a certain test, lawful to import into Canada, or to sell or offer for sale therein, not to be im
im... or for any person except persons licensed under this Act, to ported, sold or
have in possession (except in the cases hereinafter specially provided for), any Refined Petroleum which will not bear the fire test” of at least one hundred and fifteen degrees of Fahrenheit's thermometer, without giving off vapour that will ignite or ex. plode on the application of fire thereto.
By 34 V. c. 15 sec. 2, page 410 post, this section was amended by substituting the words one hundred and five degrees for the words one hundred and fifteen degrees as the fire test for refined
petroleum. Refined Petroleum to be 12. From and after the day last aforesaid, all Refined Pesubject to inspection. troleum shall be subject to inspection under this Act, and it