or secured by bond in the manner by law required, nor until a permit for such removal has been granted in such form and by such authority as the Governor in Council may from time to time direct and determine; and any spirits removed from such Forfeiture for distillery or warehouse before the duty thereon has been so paid illegal removal. or secured, or before such permit has been granted, shall be seized and detained by any officer of Excise having a knowledge of the fact, and shall be and remain forfeited to the Crown. detain persons 8. Any Officer of Excise, or Customs, or any Constable Power to or Peace Officer, having general authority therefor from any removing spisuperior Officer of Excise, may stop and detain any person or rits unlawfully. vehicle carrying packages of any kind containing spirits, and may examine such spirits and require the production of a permit authorizing the removal thereof, and if such permit is produced, the Officer shall endorse the time and place of examination thereon; but if no such permit is produced, then such Forfeiture, if spirits, if the quantity thereof be greater than five gallons, may no permit. be detained, if such officer has cause to believe that they have been unlawfully removed, until evidence to his satisfaction be adduced that such spirits were being lawfully removed, and if such evidence be not adduced within thirty days, the spirits so detained shall be forfeited to the Crown. in bond. 9. The Governor in Council may, in his discretion, authorize Governor in the manufacture in bond of such dutiable goods as he Council may may authorize the from time to time see fit to designate, in the manufacture or manufacture of production whereof spirits or other articles subject to duties of dutiable goods customs or excise are used, by persons licensed to that effect and subject to the provisions hereinafter made and to the Regulations to be made by the Governor in Council in that behalf; and the goods so manufactured in bond shall, if taken Duty on such out of bond for consumption in this Province, be subject to goods. duties of excise equal to the duties of customs to which they would then be subject if imported from British or Foreign markets and entered for consumption in this Province. in bond. 10. Before any person shall be entitled to carry on any such License for manufacture in bond, he must apply for and obtain a license manufacturing so to carry on the manufacture of some certain kind or kinds of goods, to be mentioned in the application and license, in some certain premises to be therein described, and such application shall be made to the Collector of Inland Revenue, in the form to be prescribed by the Minister of Finance and shall state the names of the parties proposed by the applicant as his sureties and such other particulars as the Minister of Finance shall think proper to require; and such licence shall terminate on the thirtieth day of June next after it is granted, and the party obtaining it shall pay therefor, to the Collector of Inland Revenue, the sum of Fifty dollars before it is delivered to such party; Provided that a Bonded Manufacturing License, Proviso. if applied for at any time after the first day of January in any year, Security to be given. year, may be granted for the remaining part of the half year ending on the thirtieth day of June then next, on payment of the sum of Twenty-five dollars to the Collector of Inland Revenue, the party applying having previously complied with all the other requirements of this Act. 11. Every such license shall be known as a Bonded Manufacturing License, and no such license shall be granted to any party until he has, jointly and severally with good and sufficient sureties to the satisfaction of the Collector of Inland Revenue, entered into a bond to Her Majesty, Her Heirs and Successors, in the sum of four thousand dollars, and in a further sum equal to the amount at which the said Collector of Inland Revenue estimates the maximum amount of duties to be paid by such party during any two months of the time it is to remain in force; Form of bond; and such bond shall be taken and the sureties shall justify their justification of sufficiency in like manner as is provided with respect to the bonds to be given under the Act herein first above cited, and all the provisions of the said Act and of the Act secondly above cited, with respect to bonds to be entered into by persons licensed under either of them, shall, so far as they are applicable and not inconsistent with the provisions of this Act or of the Regulations to be made under it, apply to the bonds to be entered into under this Section, and to the enforcement thereof, and the conditions of the bond shall be similar to those of the bonds required under the said Acts, with such further conditions as may be required under this Act or by any such Regulations as aforesaid. sureties, &c. Manufactory inspected and approved. 12. Before any place shall be licensed as a Bonded Manumust have been factory under this Act, the building and premises constituting such place must have been surveyed and approved by the proper officer of Excise, and all the requirements of the said Acts as hereby extended and of any order in Council in that behalf must have been complied with as respects such place. Provisions of extend to manufacture of 13. Every person holding a bonded manufacturing license, former Acts to and the premises for which such license is granted, shall be subject to the like provisions, restrictions, obligations, and and to the place penalties, as a person holding a license as a licensed distiller, where they are and the premises for which his license is granted are subject to manufactured, under the Acts hereinbefore cited; and all the provisions of the goods in bond, &c. said Acts for enforcing such restrictions, obligations and penalties, and with respect to the description and enumeration to be furnished of the premises for which the license is granted, and of the machinery and apparatus to be used, the notice to be given to the Collector of Inland Revenue of the intention to work at any time, the obligation to afford assistance to any officer of excise, the obligations consequent upon any intention to alter or add to the premises, machinery or apparatus,---the inscriptions over the entrance of places, premises or apartments subject to to excise, the books, accounts and papers to be kept by the person licensed, and his obligations with respect to the same, and the powers of the Minister of Finance, the collector of Inland Revenue, or of any Officer of Excise with respect to such books, accounts and papers, and to all accounts and books of the person licensed with respect to the business for carrying on which he is licensed, the mode of stating the quantities of any articles, in such books and accounts, the seizure of books, papers and accounts required by the said Acts in case of seizure of his premises, the times and forms of returns to be made by the person licensed, the particulars to be entered therein and the attestation thereof, and the payment of duties, the powers of the Officer of Excise to make further examination and to put further questions with reference to such returns and duties, the mode of calculating the duty payable on any goods subject to Excise, the warehousing of such goods, the powers of Officers of Excise generally, for entering into premises and examining machinery and apparatus, and for discovering concealed apparatus or utensils, and for taking samples of goods manufactured subject to excise, the power of the officers of Excise to provide and apply locks to any apartment or apparatus, the obtaining of search warrants and assistance, the revocation of the license of any person obstructing any Officer of Excise in the execution of his duty, or for failure to pay duties or penalties when due,-the protection of Officers of Excise, the penalties for any violation or contravention of the said Acts, and the recovery thereof, the mode of dealing with perishable articles seized, the appropriation of penalties and forfeitures,and generally all the provisions of the said Acts in so far as they can be applied, and subject always to the provisions of this Act and to those of any regulations to be made under it by the Governor in Council, shall extend and apply to persons licensed under this Act, and to the premises occupied or used by them, and the machinery and apparatus used in the manufacture for which licenses may be granted under this Act, as fully to all intents and purposes as to persons licensed under the said Acts and the premises occupied or used by them and the machinery and apparatus used by them. such manufac persons so 14. Any person, duly licensed as aforesaid, may receive Dutiable arinto the place for which his license is granted, as into a Bonded ticles used in Warehouse, and without payment of the duty thereon, all such ture, may be spirits, and other articles as are commonly used in the manu- received by facture of the goods for which the license is granted, on a licensed as into permit for that purpose to be granted by the Collector of Inland a warehouse. Revenue, in such form and on such bond being entered into and on such conditions as shall be prescribed in any regulation in that behalf, but no less quantity of such spirits or other article shall be so received at any one time than might be taken out of bond for consumption. Payment of manufactured &c. 15. The goods so manufactured in bond, shall remain in duties on goods the place for which the license was granted, in like manner and subject to the like restrictions and to the supervision of the officers of excise, as by law provided with respect to other goods manufactured in this Province and subject to Excise,--and the duty thereon shall be paid in like manner within five days of the close of every half month, unless such goods are then exported or warehoused as they may be in the manner provided with respect to other goods subject to excise. Cancelling bond for dutiable articles received, on certain conditions. Governor in Regulations for carrying out this Act. 16. Whenever the Collector of Inland Revenue is satisfied that the quantity of goods manufactured in bond by any person licensed as aforesaid, and on which the duty has been paid or which have been warehoused or entered for exportation, is such that the quantity of spirits or other article received by such person under any permit granted as aforesaid must have been consumed in the manufacture of such goods, then such Collector shall give a certificate thereof to such person, who shall thereby be discharged from any obligation to pay the duty on such spirits or article ;---but if the spirits or other article for which any such permit has been given, remain in the place to which such permit relates longer than six months without such certificate being granted in respect thereof, then such person shall make an ex-warehouse entry, and pay the duty on so much of such spirits or article as shall not be certified to have been so consumed, and such duty shall be held to be a duty of excise and collected and accounted for as such. 17. The Governor in Council may from time to time make council to make such regulations as to him may seem necessary for carrying into effect and enforcing the provisions of this Act respecting the manufacture of goods in bond, or the warehousing of such goods when manufactured, and for declaring the true intent and meaning of such provisions in any case of doubt, and for declaring how far any of the provisions of the Acts hereinbefore cited shall be modified in their application to the manufacture of goods in bond and matters thereunto relating, or for substituting other provisions of the like nature in the place of any of them which cannot in his opinion conveniently be so applied; and may by such regulations require any bond or any oath or affirmation which he shall deem requisite for the purposes aforesaid, and may for breach of such regulations impose any penalty not exceeding five hundred dollars in any case, or the forfeiture of the goods or articles or things in respect of which they shall have been violated; And every such regulation may by the Governor led, amended, in Council be repealed, amended or re-enacted, and all the provisions of the Acts hereinbefore cited, and of the Act respecting duties of Customs and the collection thereof, with respect to Regulations made under them respectively shall apply to Regulations to be made under this Act. Regulations may be repea &c. lations. 18. All Regulations made by the Governor in Council Publication and under this Act, and published in the Canada Gazette, shall, effect of Reguafter such publication, have the force of law, and any infraction, breach or violation of any such regulation, shall subject the holder of a bonded manufacturing license or any other person in the said Regulations mentioned, to such penalty or forfeiture as may by the said regulations be imposed for such offence, and the same shall be enforced in like manner as penalties and forfeitures imposed by the Acts herein before cited, or either of them. 19. Goods manufactured in Bond under this Act, and the Interpretation premises wherein the manufacture is carried on, shall be held clause. to be "subject to Excise," within the meaning of the Acts hereinbefore cited and amended, and this Act shall be read and construed as forming one Act with the said Acts and as part of them, and all words and expressions in this Act shall have the same meaning as is assigned to them respectively in the said Acts, and the words "this Act" in either of the said Acts or in this Act, shall include the said Acts and this Act, unless there is something in the context inconsistent with this provision. CAP. VIII. An Act for granting to Her Majesty certain sums of money required for defraying certain expenses of the Civil Government for the financial year ending on the thirtieth of June, one thousand eight hundred and sixty-seven, and for other purposes connected with the Public Service. [Assented to 15th August, 1866.] MOST GRACIOUS SOVEREIGN : HEREAS it appears by messages from His Excellency Preamble. the Right Honorable Charles Stanley, Viscount Monck, Governor General of British North America, and Captain General and Governor in Chief in and over this Province of Canada, and the estimates accompanying the same, that the sums hereinafter mentioned are required to defray certain expenses of the Civil Government of this Province not otherwise provided for, for the financial year ending on the thirtieth day of June, one thousand eight hundred and sixty-seven, and other purposes connected with the public service: May it therefore please Your Majesty, that it may be enacted, and be it enacted by the Queen's Most Excellent Majesty, by and with the advice and consent of the Legislative Council and Assembly of Canada, that: 1. From and out of the Consolidated Revenue Fund of this $7,003,236 81 Province, there shall and may be paid and applied, a sum not cts., appropriaexceeding 3* |