Page:Statutes of Canada, Victoria 31, Part 2.djvu/144

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