Canada Gazette/Volume I/No. 50/Order-in-Council, Inland Revenue, May 30, 1868 (1)
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 Act passed in the late Session of the Parliament of Canada, 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 respecting the removal of Spirits from any Distillery in which they have been manufactured, or from any Warehouse in which they have been bonded or stored, shall be and they are hereby made and established.
WM. H. LEE,
Clerk Privy Council.
REGULATIONS.
1. Permits for the removal of Spirits from any Distillery, or from any Warehouse wherein they have been bonded or stored, may be granted on the application of the owner of such Spirits or of his duly authorized Agent, by the Collector or the Deputy Collector a Inland Revenue for the Inland Revenue Division in which the Spirits then are.
2. Every application for such a permit shall state:
- (a) The number and description of the packager in which the Spirits are contained.
- (b) The marks and numbers on each of the packages.
- (c) The quantity, in Wine gallons, in each package, and its strength.
- (d) The equivalent, in Wine gallons, of the strength of proof.
- (e) The place wherein it is then stored.
- (f) The place to which it is to be removed.
- (g) The conveyance by which thc removal is to be made.
- (h) Whether the duty has been paid, and, if not, how secured.
- (i) The time at which it is to be removed.
- (j) The name, occupation and place of business of the owner.
- (k) The name, place of business and occupation of the person into whose possession the Spirits is to be transferred, and
- (l) The name of the person or corporation in whose custody it will be during its removal.
3. Every application for a permit shall be made on a printed form, provided by the Department of Inland Revenue, and shall be signed by the person making it.
4. Every permit granted shall be on the printed forms supplied by the Department of Inland Revenue, which forms shall be printed on paper especially prepared for the purpose, with such type or engravings as may be approved by the Minister of Inland Revenue.
5. Every permit shall state the period for which it is to remain in force, which period shall not be more than will, in the opinion of the officer granting it, be sufficient for effecting the removal of the Spirits to which it relates.
6. The Permit shall accompany the Spirits to which it relates, and remain in possession of the person having charge thereof, but it shall be produced for examination as often as may be required by any officer having authority thereto, and it shall be delivered to the Collector, or Deputy Collector of Inland Revenue, for the Inland Revenue Division into Which the spirits are to be removed, or wherein they are removed from one place to another, within the period mentioned in the permit.
7. Every Endorsation of the examination of any permit shall be made on the back thereof, and every permit shall be defaced by writing the word " Cancelled " across the face of it on the expiration of the period for which it has been granted.
8. Permits shall not be granted for the removal of spirits unless the packages in which they are contained, have been marked and numbered in conformity with the warehousing Regulations approved on the 27th day of April 1863, nor unless the applications for such permits are made in the form, and filled in with all the particulars required by any departmental regulations in that behalf.