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Burden of proof that duties have

modity may, by direction of such seizing officer or superior officer, be removed to and kept in any other place."

158. The burden of proof that the duties of Excise have been paid and all the other requirements of this Act complied with, been paid, &c. as regards any article of any kind subject to duty under this Act, shall lie upon the parties in whose possession the goods or articles liable to duty may at any time have been before such duties were proved to have been paid or whose duty it was to pay such duties and to comply with such requirements.

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Schedule to be

seizing, &c.

159. If any stock, steam engine, boiler, still, fermenting-tun, machinery, apparatus, vessel or utensil, or other article or commodity be forfeited under the provisions of this Act, for any contravention thereof, they may be seized by the Collector or other officer of Inland Revenue to whom such contravention may become known, or by any other person acting by the authority of such officer, at any time after the commission of the offence for which they are forfeited, and may be marked, detained, removed, sold, or otherwise secured until condemned or released by competent authority, and shall not, while under seizure, be used by the offender, and if condemned, they shall be removed, sold or otherwise dealt with as the Governor in Council may direct.

160. It shall be the duty of the Collector or other officer of made by officer Inland Revenue, or any person aiding or assisting him or them in seizing property as forfeited under this Act, to mark and number each separate piece, and to make out a schedule of all the property seized, with the estimated value thereof, which schedule or list shall be dated and signed by the Collector or other officer, and a true copy thereof shall be given to the person from whom the seizure was made; and another copy, together with the Collector or other officer's report relating to such seizure, shall be transmitted without delay to the Department of Inland Revenue.

Copies to be

made and for

whom.

To be seized in

name.

161. All property seized under any provision of this Act, Her Majesty's shall be seized, marked and secured in the name of Her Majesty the Queen, and the power of seizing, marking and securing the same, shall be exercised by direction and under the authority of the Collector of Inland Revenue, or other officer, where and when necessary in order to carry out the provisions of this Act;

and apparatus of the party owing any

Stock in trade 2. And (without any prejudice to the liability of any other property of the debtor or his sureties,) the grain, malt, tobacco, or other materials or stock in trade, from which any goods subject to Excise are or could be wholly or in part made, stills, mash-tubs, vats, fermenting-tuns, engines, water-wheels, tables, presses, and other machinery, implements, articles and utensils, used or capable of being used for making, manufacturing or producing any such goods or preparing any materials therefor,

duties or penalties to be specially liable.

or by means of which any trade, business or employment subject to Excise is or has been or might be carried on, and whether so fixed as to form part of the real or immoveable property or not, -which are on the premises mentioned in the License or in the custody or possession of the party carrying on such trade or business, or in the custody or possession of any factor, agent or other person in trust for or for the use of such party, at the time when any duties become due or any penalty is incurred under this Act,-shall be and remain liable for such duties and for any penalty or forfeiture incurred by the distiller, brewer, maltster, tobacco manufacturer or bonded manufacturer, on whose premises or in custody or possession of whom or of whose factor or agent or trustee as aforesaid they are, by special and preferential privilege and lien in favour of the Crown, and may be seized and sold in satisfaction of the same under any Warrant of Distress or Writ of Execution, or other process for the recovery thereof, and may be removed by the purchaser, to whom- ing any claim soever the same might otherwise belong, or into or in whose or title. hands or possession soever the same have passed or are found, and notwithstanding any title or claim to the same or privilege or lien thereon in favour of any other person or party whomsoever, and shall be liable to forfeiture to the Crown, under the provisions of this Act for any contravention thereof, and if so the same be forfeited they may be seized by the Collector of Inland Revenue forfeited. or other officer of Inland Revenue, or any person acting by his authority, at any time after the commission of the offence for which they are forfeited, and marked, detained or secured until condemned or released by competent authority, and shall not, while under seizure, be used by the offender, and if condemned, they shall be removed or sold or otherwise dealt with as the Minister of Inland Revenue may direct.

Notwithstand

Provision if

posted up.

162. So soon as an information has been exhibited in any Notice of seiCourt for the condemnation of any goods or things seized under zure to be this Act, notice thereof shall be put up in the office of the Clerk or Prothonotary of the Court, and also in the office of the Collector of Inland Revenue or Chief Officer of Inland Revenue, in the Inland Revenue Division wherein the goods or thing has been secured as aforesaid:

seized shall be

2. If the owner or person claiming the goods or thing exhibits How claims to a claim to the same and gives security and complies with all the property the requirements of this Act in that behalf, then the said Court determined. at its sitting next after the said notice has been so posted during one month, may proceed to hear and determine any claim which has been validly made and filed in the meantime, and to the release or condemnation of such goods or thing, as the case requires, otherwise the same shall, after the expiration of such month, be deemed to be condemned as aforesaid, and may be sold without any formal condemnation thereof;

3. No claim on the behalf of any party who has given notice Claims to be

posted up.

Condemnation if not claimed within a certain time.

Goods seized may be

delivered up on ecurity.

Payment of

penalty not to

duty.

of his intention to claim before the posting of such notice as aforesaid, shall be admitted, unless validly made within one week after the posting thereof:-nor shall any claim be admitted, unless notice thereof has been given to the Collector of Inland Revenue or Superior Officer of Inland Revenue, within one month from the seizure as aforesaid.

163. All vehicles, goods and other things seized as forfeited under this Act or any other Act relating to Excise, or to trade or navigation, shall be deemed and taken to be condemned, and may be dealt with accordingly, unless the person from whom they were seized, or the owner thereof do, within one month from the day of seizure, give notice in writing to the seizing officer, the Collector of Inland Revenue in the Inland Revenue Division in which such goods were seized, or Superior Officer of Inland Revenue, that he claims or intends to claim the same;

2. But any Judge having competent jurisdiction to try and determine the seizure, may, with the consent of the Collector of Inland Revenue at the place where the seized articles are secured, or of any superior officer of Inland Revenue, order the delivery thereof to the owner, on receiving security by bond with two sufficient sureties, to be first approved by such Collector or Superior Officer of Inland Revenue, to pay double the value in case of condemnation, which bond shall be taken to Her Majesty's use in the name of the Collector or of the Superior Officer of Inland Revenue, and shall be delivered to and kept by such Collector or Superior Officer of Inland Revenue;-And in case such seized articles are condemned, the value thereof shall be forthwith paid to the Collector and the bond cancelled, otherwise the penalty of such bond shall be enforced and recovered.

164. The payment of any penalty or forfeiture incurred discharge any under this Act, shall not discharge the party paying the same from the obligation to pay all duties due by such party, and the same shall be paid and may be recovered as if such penalty had not been paid or incurred.

Recovery of pecuniary penalties, and forfeitures:

paid.

165. The pecuniary penalty or forfeiture incurred for any offence against the provisions of this Act, may be sued for and recovered before any two or more Justices of the Peace, having distress if not jurisdiction in the place where the offence was committed, on the oath of two credible witnesses:-And any such penalty may, if not forthwith paid, be levied by distress and sale of the goods and chattels of the offender, under the warrant of such Imprisonment. Justice or Justices; or the said Justices may, in their discretion, commit the offender to the Common Gaol, until the penalty, with the costs of the prosecution, shall be paid.

Costs may be recovered by

166. Provided always, that any pecuniary penalty or any

any competent

forfeiture imposed by this Act, whatever be the amount thereof, Attorney-Genmay be sued for and recovered with costs, on the oath of any eral, &c., in one competent witness in any court having civil jurisdiction to Court. the amount of such penalty or forfeiture, by Her Majesty's Attorney-General, or by any other person or officer thereunto authorized by the proper authority.

penalties and

167. All forfeitures and penalties under this Act, after de- Appropriation ducting the expenses of prosecution, shall, unless it be other- and division of wise expressly provided, belong to Her Majesty for the public forfeituree. uses of the Dominion, but the net proceeds of such penalty or forfeiture, or any portion thereof, may be divided between and paid to the Collector of Inland Revenue or Superior Officer of Inland Revenue, by whom the seizure was made, or the information given on which the prosecution was founded, and to any person having given information or otherwise aiding in effecting the condemnation of the goods or thing seized, or the recovery of the penalty, in such proportions as the Governor in Council may in any case or class of cases direct and appoint; but Proviso, as to nothing herein contained shall be construed to limit or affect power of Govany power vested in the Governor in Council with regard to the remission of penalties or forfeitures by this Act or any other law.

ernor to remit.

petent wit

168. Any Officer of the Customs or of Inland Revenue, or Excise Officers other person employed in the collection of the Revenue, shall &c., to be combe a competent witness in any prosecution or suit under this nesses. Act, provided he be not himself the prosecutor or a party to such suit, although he has or believes himself to have some expectation of advantage to himself from the successful termination of such prosecution or suit.

jesty to form

169. All sums of money paid or recovered for any penalty Sums recoveror forfeiture under this Act, or any part thereof belonging to ed for Her MaHer Majesty, shall be paid to the Receiver-General, and shall part of Con. form part of the Consolidated Revenue Fund of Canada.

Rev. Fund.

voluntaril

170. If any article or thing be voluntarily given up or aban- As to goods doned by the owner to any Collector of Inland Revenue or Supe- abandoned as rior Officer of Inland Revenue, as forfeited under this Act, or if forfeited or penalties

any sum of money be voluntarily paid to any such Collector or voluntarily officer as the amount of a penalty incurred under this Act, such paid. abandonment or payment shall be held lawful, and such article or thing may be dealt with as if legally condemned, and such sum of money as if legally recovered.

171. This section which related to the Canada Vine Growers' Association is repealed by 31 V. c. 51, sec. 13.

IBLIO

Preamble.

31 VICT. CAP. 50.

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

HE

[Assented to 22nd May, 1868.]

ER MAJESTY, by and with the advice and consent of the
Senate and House of Commons of Canada, enacts as

follows:

Additional

Duty of Ex

cise of three

ADDITIONAL DUTY 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 cents per gal- not paid before the twenty-ninth day of April, in the present lon on Spirits. 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, inAct 31 V. c. 8. tituled: An Act respecting the Inland Revenue, and 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.

Interpretation clause.

31 V. c. 8.

PETROLEUM.

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 Flaid 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; 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 3. Crude Petroleum and Refined Petroleum, and all places or places where it is refined to premises wherever they or either of them are or is produced, be subject to distilled, made, manufactured, treated or stored, and all tools,

Excise.

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