Inland Revenue Act, 1868

CAP. L.

An Act to increase the Excise Duty on Spirits, to impose an Excise Duty on Refined Petroleum, and to provide for the inspection thereof.

[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:

ADDITIONAL DUTY ON SPIRITS.

Additional Duty of Excise of three cents per gallon on Spirits.1. There shall be imposed, levied and collected, on all Spirits distilled or made in Canada, on which the Duty of Excise was not paid before the twenty-ninth day of April, in the present year 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, intituled: 31 V. c. 8.An Act respecting the Inland Revenue, and Act 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.

PETROLEUM.

Interpretation clause.2. The words "Crude Petroleum" whenever they occur in this Act, shall mean and include all kinds of unrefined Rock or Mineral Oil or Naptha; the words "Refined 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; 31 V. c 8.and unless it be otherwise specially 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 places where it is refined to be subject to Excise.3. Crude Petroleum and Refined Petroleum, and all places or premises wherever they or either of them are or is produced, distilled, made, manufactured, treated or stored, and all tools, 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.

No person to act as a Refiner without a license.4. From and after the first day of July in the present year, one thousand eight hundred and sixty-eight, no person, except such as shall have been licensed as herein provided, shall carry on the trade or business of refining Petroleum or use any still, apparatus or utensil suitable therefor:

Nor have apparatus without making a return thereof.2. Neither shall it be lawful for any person to have in his possession, any such still, apparatus or utensil without making a return thereof to the Collector of Inland Revenue in the 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.

Conditions, &c., on which be a license may be granted5. A license to carry on the trade or business of refining Petroleum, may be granted by the Collector of Inland Revenue within whose division the business is to be carried on, upon 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.

Fee for license.6. The party in whose favor a license to refine Petroleum is granted, shall, upon receiving such license, pay to the Collector of Inland Revenue the sum of fifty dollars.

Duty on Refined Petroleum.7. There shall be imposed, levied and collected, on every wine gallon of refined Petroleum, refined, manufactured or made in Canada, on or after the twenty-ninth day of April, in the present year, one thousand eight hundred and sixty-eight, a duty of excise of five cents, and the said duty shall be held to have been imposed on the day last mentioned.

Quantity liable how ascertained.8. The quantity of the refined Petroleum made at any refinery, before or after the passing of this Act, which shall be 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.

{{left sidenote|Duties, &c., to be payable under Inland Revenue Act.

9. All duties, inspection fees, license fees, penalties and forfeitures imposed, incurred or payable by this Act, or by or under any Regulation made by authority thereof, shall be due 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 upqer the said Act respecting the Inland Revenue.

Parties licensed to be subject to the provisions of the said Act.10. All persons licensed, or carrying on any business subject to Excise under the provisions of this Act, shall keep such accounts and books and make all such returns as to their business 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.

Petrolium which will not bear a certain test, not to be imported, sold or kept.11. Upon and after the fifteenth day of June, in the present year one thousand eight hundred and sixty-eight, it shall not be lawful to import into Canada, or to sell or offer for sale therein, or for any person except persons licensed under this Act, to 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 vapor that will ignite or explode on the application of fire thereto.

Refined Petroleum to be subject to inspection.12. From and after the day last aforesaid, all Refined Petroleum shall be subject to inspection under this Act, and it 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; Penalty for selling it without inspection.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 to apply forthwith to the proper officer, or who shall fail or neglect to take all necessary steps to have the Petroleum in his possession inspected, or who shall retain in his possession (except in the case 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 misdemeanor, 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; Proviso: as to Benzine, &c., and stocks on hand before this Act.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 deem necessary, and may also in like manner modify the "fire test" by allowing a lower degree of heat than one hundred and 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.

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

Party requiring inspection shall furnish implements, &c.14. Every person having in his possession any Refined Petroleum shall, when any officer is about to inspect it, furnish for the use of such officer all necessary implements and conveniences, and shall provide all such assistance as may be required for making such inspection.

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

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

By whom Petrolium shall be inspected, and under what regulations.17. The inspection of Petroleum required by this Act shall be performed by officers of the Inland Revenue or Customs duly authorized thereto, and such authority may be given and such inspection performed at any time after the passing of this 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 required fire test, and generally for giving effect to the provisions of this Act, and ensuring strict compliance with all the requirements thereof.

As to Regulations by Governor in Council.18. Every regulation or order made by the Governor in Council or by the Department of Inland Revenue, under the 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.

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.

As to stamps under this Act.20. All the provisions of the Act last above cited respecting stamps, and all penalties imposed by the said Act for any contravention 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.

Certain Acts of N. S. and N. B. repealed.21. The Act of the Legislature of the Province of Nova Scotia, passed in the thirtieth year of Her Majesty's Reign, and intituled: An Act to provide for the inspection of Petroleum and Coal Oils, and Burning Fluids, and to regulate the manufacture and sale thereof,—and the Act of the Legislature of the Province of New Brunswick, passed in the thirtieth year of Her Majesty's Reign, and intituled: An Act to provide for the Inspection of Petroleum and Coal Oils, and Burning Fluids, and other Oils and Fluids analogous thereto, and to regulate the manufacture and sale thereof , shall be and are hereby repealed.

This Act to be construed as one Act with the Inland Revenue Act, the provisions of which shall apply to things done under this Act.22. This Act shall be read and construed as one Act with the said Act passed in the present Session, and intituled: An Act respecting Inland Revenue and the Act of the present Session amending it, which shall be understood when the said Act is herein mentioned; and all the provisions thereof with respect to the obligations of persons holding licenses, Notices.the notice of intention to work, the lists of apparatus used, the designation of apartments used for particular purposes, Books.the keeping of proper books to show the quantity of any article subject to duty by any person licensed, the inspection of such books by any officer of Inland Revenue, and his right to make entries therein, or take extracts therefrom, Accounts.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; Power of officers.the provisions of the said Act respecting the powers and duties of officers of Inland Revenue and Excise, Judges, Justices of the Peace, and other officers Aid functionaries, shall extend and apply to persons, places, premises, apparatus, and things subject to Excise under this Act; Penalties.the penalties and forfeitures imposed by the said Act or persons carrying on any 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; Protection of officers.the provisions of the said Act for the protection of officers and persons acting under it shall extend and apply to officers and persons acting under this Act; Recovery of duties, penalties, &c.and the provisions of the said Act for the recovery of duties and penalties, and the liability of stock and materials, apparatus and property on the preimises of the party owing any duly or having incurred any penalty, and the appropriation of penalties and forfeitures, shall extend and. apply to duties, forfeitures and penalties, under this Act; General provision.and generally (and without that the general provision shall impair the effect of the special provisions in this section, or that they shall impair the 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, 1868."