in bond. "All goods manufactured in bond shall, if taken out of On goods bond for consumption in Canada, be subject to duties of ex- manufactured cise equal to the duties of customs to which they would be subject if imported from the United Kingdom and entered for consumption in Canada; and whenever any article not the produce of Canada, upon which the duty of excise would be levied if produced in Canada, is taken into a bonded manufactory, the difference between the duty of excise to which it would be so liable, and the customs duty which would be levied on such article, if so imported and entered for consumption, shall be paid as a duty of excise when it is taken into the bonded manufactory; but in the case of spirits to Variation be used for any chemical or manufacturing purpose only, authorized as the foregoing provisions of this section may be varied, in whole or in part, by the Governor in Council, provided that no increase of duties shall accrue therefrom: to spirits. articles. Provided always, that the undermentioned articles, when Proviso: as manufactured in bond, shall, when entered for consumption to certain in Canada, be subject to the following duties of excise, ard to no other, that is to say— "Vinegar containing six per cent. of acetic acid, the Vinegar. strength to be determined by such tests as are established by Order in Council,-and so in proportion for any greater or less strength on every gallon or less quantity than a gallon, four cents; specified. pirits used in any bonded manufactory in the production Spirits used of ether and of such other chemical compositions as are de- for purposes. termined by the Governor in Council-for every gallon of the strength of proof, by Sikes' hydrometer,--and so in proportion for any greater or less strength, and for any less quantity than a gallon-fifteen cents:" 2. The said section, as so amended, shall relate back to Coming intoand be deemed to have had force and effect as from the force of sectwenty-second day of May, one thousand eight hundred and eighty-eight. tion. 10. Section two hundred and thirty-eight of" The Inland Section 238 Revenue Act" is hereby amended by adding the following amended. sub-section thereto : spects vine "2. The Minister of Inland Revenue may remit the duty Remission of on malt used in the manufacture of vinegar, under the duty as re supervision of the Department of Inland Revenue, in a gar. manufactory where no other article than malt is used in the manufacture thereof, and where no other article than vinegar is produced.” . new section. 11. Section two hundred and forty-one of the said Act is Section 241 hereby repealed and the following substituted therefor :- repealed; “241. On the first day of each of the months of October, Quarterly ac January, April, and July, the Inspector of Inland Revenue count of shall cause to be taken an accurate account of the quantity stock. each of the articles entered for use in the bonded manu Certificate of collector. Duty to be stock. factories under his survey, then in stock, as well as the quantity in process of manufacture; and whenever it appears to his satisfaction, "(a.) That the articles made in any bonded manufactory have been made in conformity with the law; "(b.) That the conditions of the license have been complied with as to the proportion of each article used and produced; and "(c.) That the quantities of the several articles then on hand, together with the quantities lawfully taken for use in the manufacturing of the articles for which the license is granted, truly represent the whole quantity of the articles entered into the manufactory, as shown by the returns made, and accounts kept in accordance with the law, and the regulations made in that behalf, "The collector shall certify the quantity of each article so taken for use, and the account, with the manufacturer's bond, shall be credited with the quantities so certified; but "2. When the quantity of any article found in stock is paid on short less than that which, with the quantity lawfully taken for use and accounted for, would be equivalent to the whole quantity of such article taken into the manufactory, the bonded manufacturer shall forthwith pay the amount of duty for which the quantity so deficient would have been liable if entered for consumption from a regular bonding warehouse, and the duty so collected shall be held to be a duty of excise, and shall be collected and accounted for as such: When payable. manufactory. "3. When it is ascertained by the quarterly stock-taking that the standard of production established by or under this Act has not been reached by any bonded manufacturer, the duty on the quantity of spirits equivalent to the deficiency so determined shall become due and payable within six days of the close of each quarter: What may not 4. No article or commodity shall be brought into any be taken into bonded manufactory other than those enumerated in the approved formula furnished to the Department of Inland Revenue when the application for license is made; and such formula shall specify only such articles and in such proportions as the Department of Inland Revenue sees fit to permit : Penalty for contravention. Forfeiture. 66 5. Every bonded manufacturer who brings or allows to be brought into his manufactory, or upon whose licensed premises there is, at any time, found any article or commodity other than those enumerated in his formula submitted to and approved by the Department of Inland Revenue, is guilty of a misdemeanor and shall incur a penalty of two hundred dollars; and all articles and commodities found on the premises wherein any such offence is or has been committed, shall be forfeited to the Crown and shall be seized by any officer of Inland Revenue and dealt with accordingly." 12. The provisions in the three sections next following When followshall come into force and take effect on the first day of July shall come ing provisions now next and not before. into force. amended. 13. The paragraphs of section two hundred and forty- Section 247 seven of the said Act lettered (g.) and (h.) are hereby repealed and the following substituted therefor : label." "(g.) The expression "caution label" means and includes "Caution the notice required by the provisions of this Act to be attached to certain packages hereinafter described, containing tobacco or cigars; "(h.) The expression "cigarette" means any description "Cigarette." of cigarette made of cut tobacco, and wrapped with paper or one single thickness of leaf tobacco, or of a description identical with a sealed sample, approved by departmental regulations in that behalf and deposited in the office of the collector of Inland Revenue for the division in which such cigarettes are manufactured, or where any such cigarettes are imported." 14. The last seven lines of the amendment made by sub- Section 258 section one of section nine of the Act passed in the fifty-first amended. year of Her Majesty's reign and chaptered sixteen, to section two hundred and fifty-eight of " The Inland Revenue Act"— relating to the duty on cigarettes-are hereby repealed and the following substituted therefor : "On cigarettes, whether the product of foreign or of Duty on domestic leaf tobacco, weighing not more than three pounds cigarettes. per thousand, one dollar and fifty cents per thousand; "On cigarettes, whether the product of foreign or domes tic leaf tobacco, weighing more than three pounds per thousand, six dollars per thousand." 15. The paragraphs of section two hundred and sixty of Section 260 "The Inland Revenue Act," lettered (b.) and (c.) are hereby amended. repealed and the following substituted therefor : fine cut and (b.) All fine-cut chewing tobacco and all other kinds of Packages of tobacco not otherwise provided for, in packages containing other kinds of one-twentieth, one-sixteenth, one-twelfth, one-tenth, one- tobacco. eighth, one-fifth, one-fourth, or one-half of one pound or one pound-except that fine-cut chewing tobacco, when of a quality and description identical with a sealed sample approved by departmental regulations in that behalf, and deposited in the office of the collector of Inland Revenue for the division in which the tobacco is manufactured or where any such tobacco is imported, may, at the option of the manufacturer or importer, be put up in wooden packages containing five or ten pounds each; Of cut and granulated tobacco, &c. Of cigarettes. "(c.) All cut and granulated tobacco other than fine-cut chewing, all shorts, the refuse of fine-cut chewing tobacco, which has passed through a riddle of thirty-six meshes to the square inch, and all refuse scraps, cuttings and sweepings of tobacco, in packages containing one-twentieth, onesixteenth, one-twelfth, one-tenth, one-eighth, one-fifth, onefourth, or one-half of one pound or one pound each: " 2. The paragraph of the said section two hundred and sixty lettered (e.) is hereby repealed and the following substituted therefor: "(e.) All cigarettes, in packages containing ten, twenty, fifty or one hundred cigarettes each." OTTAWA Printed by BROWN CHAMBERLIN, Law Printer to the Queen's Most MON CHAP. 16 An Act further to amend The General Inspection. [Assented to 2nd May, 1889.] HER Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 1. Sub-section two of section six of "The General Inspec- Section 6 of tion Act" is hereby repealed and the following substituted R.S.C., c. 99, therefor : amended. deal in article "2. Any deputy inspector, except a deputy inspector of When deputy grain, may engage in the purchase and sale of articles in- inspector may spected by him; but whenever such deputy inspector in- he inspects. spects any article in which he has a direct or an indirect pecuniary interest, he shall brand such article under his name as branded thereon with the words, 'deputy inspector and owner.'" 2. Section eight of the said Act is hereby amended by Section 8 striking out the words "except an inspector of grain" in amended. the first line of the said section. 3. Section forty-five of the said Act is hereby repealed Section 45, reand the following substituted therefor: pealed; new section. Uniform east of Port "45. One or more members, not exceeding two, of each of the boards of examiners of applicants for the office of inspect- standard of ors of wheat and other grain, for the cities of Quebec, Mont- grain grown real, Toronto, Hamilton, London, Ottawa, Halifax and St. Arthur. John, N.B., shall meet together in the city of Toronto between the fifteenth day of August and the first day of October in each year, for the purpose of choosing samples of grain of the various grades, to be the standards in respect of grain, grown east of Port Arthur, by which the inspectors of grain throughout Canada shall be governed, as respects such grain, in the work of inspection; and such standards. shall be chosen and approved by the said examiners, or a majority of them present at such meeting,-notice of which |