Act respecting Raw Tobacco

CAP. LI.

An Act for better securing the payment of the Duty imposed on Tobacco manufactured in Canada.

[Assented to 22nd May, 1868.]

Preamble.Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

Raw tobacco to be imported at certain ports only.1. Raw or Leaf Tobacco shall not be imported into Canada, except at the undermentioned Ports, namely; Halifax, St. John 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 tobacco 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 bf the Collector of Customs at the Port of entry.

Tobacco grown in Canada to be bonded &c., if removed from the place of growth.3. All Tobacco grown in Canada and prepared for sale, shall, when it passes out of the possession of the occupant of the farm or premises upon which it was grown, be carried directly to and deposited either in a licensed Tobacco Manufactory, and 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, Exception.except such as may be sold to a dealer in Tobacco licensed as herein provided, and having a permit to receive such Tobacco, and having paid the duty thereon.

May be taken by a licensed dealer under regulations.4. All raw or leaf Tobacco, whether imported or grown in Canada, may be taken for consumption out of bond or from the farm or premises upon which it was grown, by a dealer in 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 thereof if it had been manufactured and taken out of bond for consumption in Canada.

Conditions of the Bond.5. The bond taken for Tobacco warehoused as herein required shall be for a sum equal to fifteen cents per pound on the Tobacco 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 with bond.and the evidence of its delivery to a licensed Tobacco Manufacturer 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.

How long to remain bonded.6. Tobacco warehoused as herein provided, may remain in warehouse for a period of two years, at the expiration of which 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.

As to tobacco stems and sweepings.7. All stems, sweepings or other waste or refuse tobacco, whether the same be found in a Tobacco Manufactory or elsewhere, and which are not worked up and charged at some manufactory with duty, shall also be destroyed under regulations as above provided, or entered for exportation.

Forfeiture of tobacco imported in contravention of this Act.8. All raw or leaf tobacco imported or brought into Canada at any port or place other than at the ports of entry herein named, shall be seized by any officer of Customs or Excise having a knowledge thereof, and shall be and remain forfeited to the Crown.

And of Tobacco grown in Canada in certain cases.9. All imported raw or leaf Tobacco not bonded as herein required, and in the possession of any person except a Licensed Tobacco manufacturer,—

And all raw or leaf Tobacco grown in Canada not bonded as herein required and removed from the farm or premises whereon it was grown, and in the possession of any person other than a Licensed Tobacco manufacturer, or of a licensed dealer who has obtained a permit to take such Tobacco out of bond or from the farm or premises whereon it was grown, except only for the purpose of carrying it directly to some licensed Tobacco Manufactory or to a Tobacco warehouse, the proof whereof shall lie upon the person having possession thereof,—

Forfeiture and seizure.Shall be seized by any officer of Customs or Excise having a knowledge thereof and shall be and remain forfeited to the Crown,—

Exception.Except only that any person may have in his possession for his own use or consumption, not exceeding ten pounds of raw or leaf Tobacco, purchased from a licensed dealer, and on which the duty hereby imposed has been paid, the proof whereof shall lie on such person.

Governor in Council to make regulations for giving effect to this Act.10. The Governor in Council may make such regulations for warehousing raw or leaf tobacco, for destroying such as is not entered for exportation or manufacture, for bonding and taking an account of all raw or leaf tobacco heretofore imported or grown in Canada, for removing raw or leaf tobacco from one Warehouse to another, for causing accounts to be kept by Tobacco Manufacturers or others of raw or leaf tobacco received by them, for determining the quantity of Manufactured Tobacco, Snuff or Cigars, which shall in any case or set of cases, be deemed equivalent to one hundred pounds of the raw leaf, for the granting of licenses to persons to deal in raw or leaf Tobacco, and permits to such persons to take such Tobacco out of bond or from the grower, but without fee for either, and generally for giving effect to the provisions of this Act, as to him may seem necessary.

11. Section one hundred and ten of the Act chapter eight, passed in the present session, and intituled: An Act respecting the Inland Revenue is hereby amended by substituting the word "any" for the word "the" in the first line of the said section, as printed by the Queen's Printer, and striking out the words "wherein they have been manufactured" in the first and second lines.

Sect 157 of 30 V. c. 8 amended.12. Section one hundred and fifty-seven of the said Act chapter eight, passed in the present session, is hereby amended by adding the following subsection which shall be held to form and shall be read and construed as forming part of the said section:

How articles seized shall be stored or kept."3. Any article or commodity seized as forfeited under this Act or any Act relating to the Inland Revenue, may, at the option of the seizing officer, be kept or stored m the building or place where it was seized, until it is condemned or ordered to be restored to any claimant; and so long as such article or commodity is under seizure, the place or building in which it is so kept or stored shall be held to be in the sole custody of the officer of Excise or other person appointed for that purpose by the seizing officer or by any superior officer of Excise, or such article or commodity, may by direction of such seizing officer or superior officer, be removed to and kept in any other place."

Sect. 171 repealed.13. Section one hundred and seventy-one of the Act last above cited is hereby repealed.

This Act to form one with 30 V. c. 8.14. This Act shall be read and construed as forming one Act with the Act last above cited and as forming part of it, so that all Regulations made under this Act and all penalties imposed thereby, and all forfeitures incurred under this Act or under such Regulations, and all things done under this Act shall be held to be made, imposed, incurred and done under the said Act as hereby amended; and all words and expressions in this Act shall have same meaning as is assigned to them respectively in the said Act, and the expression "this Act," either in the said Act or in this Act shall include the said Act and this Act, unless there is something in the context inconsistent with this provision.

Inconsistent enactments repealed.15. All Acts or parts of Acts which may be inconsistent with this Act, are hereby repealed.

Short Title.16. This Act may be cited as "The Act respecting Raw Tobacco."