CHAP. 35. An Act further to amend the Inland Revenue Act. [Assented to 23rd July, 1894.] HER Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: s. 114, 1. Section one hundred and fourteen of The Inland Revenue R.S.C., c. 34, Act, chapter thirty-four of the Revised Statutes, is hereby repealed and the following substituted therefor repealed. forfeitures. "114. All forfeitures and penalties under this Act imposed Disposal of or made in respect of persons licensed thereunder, after deduct- penalties and ing the expenses in connection therewith, shall, unless it is otherwise expressly provided, belong to Her Majesty for the public uses of Canada; but the net proceeds of such penalty or forfeiture, or any portion thereof, may be divided between and paid to any officer of inland revenue holding a rank not higher than that of a special class exciseman, or, if imposed or made in respect of persons not licensed under the Act, the said net proceeds may be divided between and paid to any officer of inland revenue by whom the seizure was made, or the information given on which the prosecution was founded, and any person having given information or otherwise aided in effecting the condemnation of the goods or thing seized, or the recovery of the penalty, in such proportions as the Governor in Council, in any case or class of cases, directs and appoints; but nothing herein contained shall be construed to limit or affect any power vested in the Governor in Council with regard to the remission of penalties or forfeitures by this Act or any other law." 2. Section one hundred and nineteen of the said Act is Section 119 hereby amended by adding the following subsection thereto :- amended. "2. The Department of Inland Revenue may, under regula- Drawback on tions made for that purpose, allow on the exportation of goods exportation of which have been manufactured from articles subject to a duty of excise, and on which such duty of excise has been paid, a drawback equal to the duty so paid, with such deduction therefrom as is provided in such regulations and subject to the direction of the Governor in Council." Section 162 amended. Penalty for sale, etc., of fully manufactured. 3. Subsection one of section one hundred and sixty-two of the said Act, as amended by section five of chapter twentythree of the Statutes of 1890, is hereby repealed and the following substituted therefor : "162. Every person who sells or offers for sale, or who spirits unlaw- purchases any spirits, or has any spirits in his possession, knowing them to have been unlawfully manufactured or imported, shall, for a first offence, incur a penalty of fifty dollars, and for each subsequent offence, a penalty of one hundred dollars; and all spirits so unlawfully manufactured or imported, wheresoever they are found, and all horses and vehicles and other appliances which have been or are being used for the purpose of removing the same, shall be forfeited to the Crown, and shall be dealt with accordingly." Section 192 repealed. Duties of excise on malt. Exceptions as for certain distilleries. 4. The section substituted for section one hundred and ninety-two of the said Act by section thirteen of chapter fortysix of the Statutes of 1891, is hereby repealed and the following substituted therefor : 192. There shall be imposed, levied and collected the following duties of excise on all malt,-which shall be paid to the collector of inland revenue, as by this Act provided, that is to say : "(a.) On every pound of malt manufactured in Canada, subject to excise regulations with respect to coomings and absorption of moisture in warehouse as provided by Order in Council of the seventh day of February, one thousand eight hundred and ninety-one, one and one-half cent, "Except that malt made in a malt-house where malt is not to malt made made for any other purpose than for use in a distillery wherein no other material than malt is used for the production of spirits, may be removed from the malt-house to the distillery in bond, and the duty on such malt may be remitted upon proof satisfactory to the Department of Inland Revenue that such malt has been used solely for the production of spirits; and except further that malt used, in any licensed bonded manu factory, in the manufacture of malt extract or other similar medicinal preparation approved by the Department of Inland Revenue, may have duty thereon remitted under such regulations as the department establishes; On imported malt. Imported malt to be bonded. "(b.) On every pound of malt imported into Canada and warehoused, when taken out of bond for consumption, an excise duty of one and one-half cent; "Malt so imported shall be warehoused in a suitable bonding warehouse provided at the cost of the importer, and approved as such by a duly authorized revenue officer, and shall be bonded under the excise regulations then in force with respect to malt in Canada, and shall be subject to the same restrictions, and if not so warehoused immediately on importation, shall be forfeited to the Crown, and may be seized by any officers of the revenue and dealt with accordingly." 2. This section shall be deemed to have come into force Coming into on the twenty-eighth day of March, one thousand eight hun- force of this dred and ninety-four. section. 5. Section two hundred and thirty-four of the said Act, as Section 234 enacted by section nine of chapter fifteen of the Statutes of amended. 1889, is hereby amended by striking out the word "four" Excise duty in line twenty-nine, and substituting therefor the word "six." on vinegar. 2. The said section, as so amended, shall be held to have Coming into come into force on the twenty-eighth day of March, one thou- force of this sand eight hundred and ninety-four. section. OTTAWA Printed by SAMUEL EDWARD DAWSON, Law Printer to the Queen's most Excellent Majesty. CHAP. 36. An Act further to amend the General Inspection Act. [Assented to 23rd July, 1894.] HER Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 1. Paragraph (b) of subsection one of section two of The R.S.C., c. 99, General Inspection Act, chapter ninety-nine of the Revised s. 2 amended. Statutes, is hereby repealed and the following substituted therefor : "(b.) Wheat and other grain, and hay; 2. Section forty-four of the said Act is hereby amended by Section 44 adding thereto the following subsections: "3. The grades of hay shall be as follows: "Prime timothy, shall be pure timothy, perfect in colour, sound and well cured; "No. 1 timothy, shall be timothy with not more than oneeighth of clover or other tame grasses mixed, of good colour, sound and well cured; "No. 2 timothy, shall be timothy with not more than onethird of clover or other tame grasses mixed, of good colour, sound and well cured; "No. 3 timothy, shall consist of at least fifty per cent of timothy and the balance of clover or other tame grasses mixed, of fair colour, sound and well cured; "No. 1 clover, shall be clover with not more than onequarter of timothy or other tame grasses mixed, of good colour, sound and well cured; "No. 2 clover, shall be clover with not more than onequarter of timothy or other tame grasses mixed, of fair colour, sound and well cured; "Mixed hay, shall be hay which does not come under the description of timothy or clover, and which is in good condition, of good colour, sound and well cured; "No grade, shall include all kinds of hay badly cured, stained or out of condition; amended. Grades of hay. |