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whether thas not, he sad to inspect Petro person who hall fail or :

shall not be lawful after the said day to sell, offer for sale, or to have in possession, any Refined Petroleum which has not been inspected or offered for inspection under this Act ; and every person having in possession any Refined Petroleum on or after the day last aforesaid, shall immediately ascertain whether the same has been inspected as required by this Act, and if it has not, he shall forthwith make application to the nearest officer authorized to inspect Petroleum, who shall thereupon make the inspection; and every person who shall fail Penalty for to apply forthwith to the proper officer, or who shall fail or keeping

O selling it neglect to take all necessary steps to have the Petroleum in his without inpossession inspected, or who shall retain in his possession spection. (except in the cases hereinafter specially provided for), after the inspection has been made, any Petroleum which will not bear the aforesaid “fire test,shall be held guilty of a misdemeanour, and shall be liable on conviction thereof to punishment by imprisonment for a period not exceeding six months, or by a fine not exceeding five hundred dollars, or by both, at the discretion of the Court, before which the conviction shall be had; Provided always, that the Governor in Council may permit the importation, manufacture, sale and storage of Benzine and similar products of Petroleum, which will not stand the above mentioned fire test, under such regulations as he may Benzine, &c.

Proviso : as to deam necessary, and may also in like manner modify the "fire and stocks on test,” by allowing a lower degree of heat than one hundred and

this Act. fifteen degrees of Fahrenheit, as regards stocks of Refined Petroleum, which, before the passing of this Act, were in the possession of persons who are not refiners.

See note to section 11.

13. The Governor in Council may from time to time make Regulations such regulations respecting the storage of petroleum, crude or for the storage

of petroleum. refined, as he may deem necessary for the public safety, making special regulations as to benzine, or other similar products of petroleum, if he sees fit; and may also make regulations for warehousing refined petroleum without payment of the duty hereby imposed, and for the application of the warehousing regulations contained in or made under the Act last above cited, to refined petroleum so warehoused, subject to any modification which he may consider expedient.

1 furnish

14. Every person having in his possession any refined petro- Party requirleum shall, when any officer is about to inspect it, furnish for

pection the use of such officer all necessary implements and convenien- implements, cies, and shall provide all such assistance as may be required &c. for making such inspection.

15. All refined petroleum sold or offered for sale without Forfeiture of having been inspected and branded as herein required, or on uninspected

* potroleum. which the duty, inspection fee, or other impost has not been paid, or secured as herein required, and all refined petroleum imported into Canada, or sold or offered for sale or retained in

the possession of any party therein in contravention of any provision of this Act, or with respect to which any regulation for the storage thereof has been contravened, shall be forfeited and shall be seized by any officer of Customs or Excise having a knowledge thereof, and dealt with accordingly.

shall be eithereof has miele respect to

Articles for. 16. Any article or property seized as forfeited under this feited to be dealt with un- Act shall be secured, disposed of, and dealt with in like manner der Inland as is provided with respect to any article or property seized Revenue Act.

under the provisions of the Act last above cited ; and any refined petroleum which will not stand the fire test herein provided or allowed in the special case by the Governor in Council, may, when not in the possession of a licensed refiner be seized as forfeited, and if in the opinion of the proper officer no suitable storage is available, shall be destroyed, but if there be suitable storage available it may be stored and afterwards sold to any licensed refiner, or otherwise disposed of as other forfeited goods, under any departmental regulation in that behalf.

troleum shall

by whom Pe 17. The inspection of Petroleum required by this Act shall

17 be performed by officers of the Inland Revenue or Customs be inspected, and under duly authorized thereto, and such authority may be given and what regu such inspection performed at any time after the passing of this lations.

Act, and the Governor in Council may, from time to time, make such regulations as he may think proper, for determining the nature of the fire test to be applied, the instruments to be used for applying such test, the classification to be made of the several qualities of Refined Petroleum inspected, the designation under which each quality shall be known, the mode of stamping the barrels, casks or packages containing the refined Petroleum, the prevention of frauds in relation to such stamps, the disposal of such refined Petroleum as will not stand the require i fire test, and generally for giving effect to the provisions of this Act, and ensuring strict compliance with all the requirements thereof.

As to Regu 18. Every regulation or order made by the Governor in latid

ons by in Council or by the Department of Inland Revenue, under the Governor in Council. authority of this Act, shall upon publication thereof, in the

manner provided by the Act last above cited with respect to Regulations and orders made under it, be construed as forming part of the said Act and of this Act, and shall, until repealed or altered by any subsequent regulation have the force of law.

authority ofvided by the det under it, be cshall, until repeaks

onentions and arete and of thisçulation have

Fees for inspection.

19. On and after the fifteenth day of June, in the present year, one thousand eight hundred and sixty-eight, there shall be imposed, levied and collected an inspection fee of twenty cents, upon every barrel, cask or package containing not less than twenty gallons of refined Petroleum inspected under this Act,and upon every barrel, cask or package so inspected and containing less than twenty gallons, an inspection fee equal to one cent per gallon, and such fees shall immediately after such

inspection be paid by the person owning or having the custody of such refined Petroleum, to the officer inspecting it, to be accounted for by such officer as may be provided by departmental regulations as Inland Revenue.

By 34 V. c. 15, sec. 3, notwithstanding anything in this section the Governor in Council may exempt from duty all such products resulting from the distillation of Petroleum as can neither be used for illuminating purposes, nor for adulteration of such refined petroleum as is suitable for illuminating purpo8e8, and may also reduce the inspection fees provided by this

m as die purposes of Petro Luty ai


20. All the provisions of the Act last above cited respecting as to stamps

under this stamps, and all penalties imposed by the said Act for any con- als travention of any provision thereof in respect to stamps, shall equally apply to stamps attached or impressed or affixed under this Act, to or upon any barrels, casks or packages, as well as to such barrels, casks or packages, and to the contents thereof.

21. Repeals certain Acts of Nova Scotia and New Brunswick.


22. This Act shall be read and construed as one Act with This Act to the said Act passed in the present Session, and intituled: An be construed

" as one Act Act respecting Inland Revenue, and the Act of the present with the InSession amending it, which shall be understood when the said land Revenue

Act, the proAct is herein mentioned ; and all the provisions thereof with visions of respect to the obligations of persons holding licenses, the notice whith shall of intention to work, the lists of apparatus used, the designation that of apartments used for particular purposes, the keeping of pro- under this per books to show the quantity of any article subject to duty by Act any person licensed, the inspection of such books by any officer Notices. of Inland Revenue, and his right to make entries therein, or Books. take extracts therefrom, the payment of duties, and the rendering of accounts for ascertaining the amount payable, and the penalties for non-payment of duties, or the not rendering of such accounts, shall apply to all persons licensed under this Act; the provisions of the said Act respecting the powers and Power of offiduties of officers of Inland Revenue and Excise, Judges, Justices of the Peace, and other officers and functionaries, shall extend and apply to persons, places, premises, apparatus, and things subject to Excise under this Act; the penalties and forfeitures imposed by the said Act on persons carrying on any Penalties. business subject to excise without being thereunto licensed, or in any place to which the license does not extend, or using any fraudulent apparatus, or apparatus of which no proper return has been made, or refusing to admit officers of Inland Revenue or Excise to premises subject to excise or to assist them in the performance of their duty, or for neglecting to keep proper books, or not making the entries therein, or for using any scales, weights or measures not inspected, or breaking the





Crown's lock, or abstracting goods seized or forfeited, or taking any goods from any place where they are retained under the supervision of any officer of Inland Revenue, or for counterfeiting any stamp, label, or seal, or not admitting officers of Inland Revenue, or persons assisting them or for any other contravention of the Act, shall extend and apply to, and shall be incurred by any person committing similar offences, or similar contraventions of this Act, which shall be held to be offences

or crimes of the like nature and degree; the provisions of the Protection of said Act for the protection of officers and persons acting under

it shall extend and apply to officers and persons acting under

this Act; and the provisions of the said Act for the recovery of Recovery of

duties and penalties, and the liability of stock and materials, duties, penal apparatus and property on the premises of the party owing any ties, &c.

duty or having incurred any penalty, and the appropriation of penalties and forfeitures, shall extend and apply to duties, forfeitures and penalties, under this Act; and generally (and

without that the general provision shall impair the effect of the General special provisions in this section, or that they shall impair the provision.

effect of this general provision) all the provisions of the said Act shall extend and apply, be construed, and have effect as if the foregoing sections of this Act formed part of the said Act.

Short title.

23. This Act may be cited as the “ Inland Revenue Act, 66 1868.'

31 VICT. CAP. 51.

An Act for better securing the payment of the duty

imposed on Tobacco manufactured in Canada.

[Assented to 22nd May, 1868.]


ITER Majesty by and with the advice and consent of the

Senate and House of Commons of Canada, enacts as follows:

Raw tobacco 1. Raw or leaf tobacco shall not be imported into Canada, to be imported at certain

ed except at the undermentioned ports, namely: Halifax, St. John ports only in New Brunswick, Miramichi, Quebec, Montreal, St. John's

in the District of Iberville, Prescott, Kingston, Toronto, Hamilton Clifton, Sarnia, Windsor and London, and at such other ports of entry as the Governor in Council may authorize.

All such to bacco to be bonded.

2. All raw or leaf tobacco imported shall be bonded at one or other of the above named ports of entry, in a Customs

Warehouse which shall be subject to the approval of the
Collector of Customs at the port of entry.

be bonded &c.

3. All tobacco grown in Canada and prepared for sale, shall, Tobacco grown

umont of the form in Canada to when it passes out of the possession of the occupant of the farm bo or premises upon which it was grown, be carried directly to if removed and deposited either in a licensed tobacco manufactory, and fro

" of growth. entered in the stock book of the manufacturer, or it shall be bonded in a tobacco warehouse in the same manner and under the same conditions as are herein provided with respect to raw tobacco imported from abroad, except such as may be sold to Exception. a dealer in tobacco licensed as herein provided, and having a permit to receive such tobacco, and having paid the duty thereon.


4. All raw or leaf tobacco, whether imported or grown in May be taken Canada, may be taken for consumption out of bond or from

dealer under the farm or premises upon which it was grown, by a dealer in regulations. tobacco duly licensed for that purpose, under regulations to be made by the Governor in Council, and upon payment of the same duty which would be payable thereon if it had been manufactured and taken out of bond for consumption in Canada.

ne Bond.

5. The bond taken for tobacco warehoused as herein required Conditions of shall be for a sum equal to fifteen cents per pound on the tobac- the co to which it relates and shall be conditioned for the delivery of the raw or leaf tobacco to which it relates, to some one or more tobacco manufacturers duly licensed as such under any Act relating to the Inland Revenue, or for the delivery of such tobacco to a dealer in tobacco licensed under this Act, on a proper permit, and the payment of the duty thereon by such dealer, or for its exportation or destruction as herein required ; Evidence of

' compliance and the evidence of its delivery to a licensed tobacco manufac- with bond. turer shall be the certificate of a Collector of Inland Revenue, that the tobacco has been delivered into some certain licensed tobacco manufactory or manufactories therein named, and that an account thereof has been entered in the manufacturer's books, as required by law.


6. Tobacco warehoused as herein provided, may remain in How long to warehouse for a period of two years, at the expiration of which teme period, or sooner, it shall either be removed to and entered in some licensed tobacco manufactory or manufactories as herein provided, or taken out by a licensed dealer, or entered for exportation, or at the expiration of such period it shall be destroyed under such regulations as may be made in that behalf by competent authority.

7. All stems, sweepings or other waste or refuse tobacco, As to tobacco whether the same be found in a tobacco manufactory or else- stems and where, and which are not worked up and charged at some manu

sweeping 8.

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