Canada Gazette/Volume I/No. 50/Order-in-Council, Inland Revenue, May 30, 1868 (2)
GOVERNMENT HOUSE, OTTAWA,
PRESENT:
HIS EXCELLENCY THE GOVERNOR GENERAL IN COUNCIL.
On the recommendation of the Honorable the Minister of Inland Revenue, and under and in virtue of the authority given by the 17th section of the Act 31 Vic. cap. 8, intituled: "An Act respecting the Inland Revenue," His Excellency in Council has been pleased to order, And it is hereby Ordered, that the following Regulations for the manufacture in Bond of the goods therein enumerated, and the issuing of Bonded Manufacturing Licenses, shall be and they are hereby made and established.
WM. H. LEE,
Clerk Privy Council.
REGULATIONS.
1. That the subject to the provisions of the Act above cited, to these Regulations, and to such further Regulations as may hereafter be made by compotent authority, Licenses may be granted to manufacture in Bond the articles herein enumerated, viz:—
- Extracts,
- Essences,
- Perfumed Spirits,
- Ethers,
- Chloroform, Collodion,
- Tinctures, Cordials, Bitters,
- Syrups,
- Compounding of Brandies,
- Gin, (commonly called Old Tom,) other Gins and Scotch and Irish Whiskeys,
- Proprietary preparations,
- Patent Medicines,
- Resinoids,
- Chemicals,
- Pharmaceutical preparations,
- Analine Dyes,
- Hair Oils,
- Hair Washes,
- Powders,
- Vinegar and Acids,
- Varnish, using only Methylated Spirits.
2. That Alcohol used for the manufacture of Spirit Varnish, shall be mixed with wood naptha (of commerce) in the proportion of one gallon of wood naptha to eight gallons of proof spirits, such mixing to be done under such superintendence as the Minister of Inland Revenue may from time to time approve.
3. That all Tinctures, Essences, Extracts and Cordials, manufactured in Bond, and from which, the Alcohol or Spirit can be extracted in a potable state, by the usual process of re-distillation or rectification, shall, when entered for consumption, pay the same duty of Excise as the Alcohol or Spirit which they contain would pay if entered for consumption in its pure state.
4. That Extracts, Essences, Tinctures and Cordials manufactured in Bond shall only be entered, for consumption at the following places, viz:—
| Quebec, | Toronto, |
| Kingston, | London, |
| Hamilton, | Halifax, |
| Montreal, | St. John, N. Brunswick. |
And when so entered shall be subjected to such tests for ascertaining the quantity of Alcohol which they contain and the possibility of extracting it in a potable state, as the Honorable the Minister of Inland Revenue may approve, and the result of such tests as declared by the Officer or operator cntrusted therewith shall be final and conclusive, as to the amount of duty which such goods shall pay.
5. That any Bonded Manufactory licensed under the above recited Act, may be closed and the License forfeited whenever it is shown to the satisfaction of the Minister of Inland Revenue that there is just cause for believing that frauds upon the Revenue are perpetrated in connection with such Manufactory.
6. That in addition to the License fee named in the Act above cited, every person to whom a "Bonded Manufacturing License" is granted, shall pay to the Collector of Inland Revenue, in monthly instalments, such sums of money as shall be sufficient for the payment of the expenses incurred by the Inland Revenue Department for the effective supervision of the Manufactures carried on under such License, and for taking account of the dutiable articles consumed in such Manufacture, and of the articles produced therefrom. And the maximum sum to be so paid by the party aforesaid, shall, from time to time, be determined by the Minister of Inland Revenue, as he may deem necessary, and shall, as nearly as may be, be in proportion to the magnitude and general character of the business carried on under such License.
7. That Goods manufactured in Bond shall be removed from the apartments of the Manufactory, wherein they are manufactured, as soon as the whole process of manufacture is completed, and shall then be placed in apartments or store-rooms set apart for that purpose, wherein they shall be bonded in the manner required by the Excise Bonding Regulations made by Order in Council, dated the 27th day of April, 1868; and they shall be dealt with, in respect of their subsequent removal, exportation or entry for consumption, in accordance with the said Regulations.