be "subject to excise" within the meaning of the Act last above cited.
No person to act as a Refiner without a license.4. From and after the first day of July in the present year, one thousand eight hundred and sixty-eight, no person, except such as shall have been licensed as herein provided, shall carry on the trade or business of refining Petroleum or use any still, apparatus or utensil suitable therefor:
Nor have apparatus without making a return thereof.2. Neither shall it be lawful for any person to have in his possession, any such still, apparatus or utensil without making a return thereof to the Collector of Inland Revenue in the same manner, with the like particulars, and under the same conditions, as to the periods, form and manner of making the same, and the like penalties for any neglect or failure to make the same, as are provided with respect to apparatus and utensils subject to Excise, by the Act last above cited, and any such apparatus or utensil not so returned shall be forfeited.
Conditions, &c., on which be a license may be granted5. A license to carry on the trade or business of refining Petroleum, may be granted by the Collector of Inland Revenue within whose division the business is to be carried on, upon the like application and security, and on the like conditions, and under the like restrictions, as are provided with respect to a Distiller's license, by the Act last above cited, and shall remain in force, (if not forfeited for any contravention of this Act) until the thirtieth day of June next after the date thereof.
Fee for license.6. The party in whose favor a license to refine Petroleum is granted, shall, upon receiving such license, pay to the Collector of Inland Revenue the sum of fifty dollars.
Duty on Refined Petroleum.7. There shall be imposed, levied and collected, on every wine gallon of refined Petroleum, refined, manufactured or made in Canada, on or after the twenty-ninth day of April, in the present year, one thousand eight hundred and sixty-eight, a duty of excise of five cents, and the said duty shall be held to have been imposed on the day last mentioned.
Quantity liable how ascertained.8. The quantity of the refined Petroleum made at any refinery, before or after the passing of this Act, which shall be liable to duty, shall be determined under such Regulations and by such means as may from time to time be made and prescribed by any Order of the Governor in Council.
{{left sidenote|Duties, &c., to be payable under Inland Revenue Act.
9. All duties, inspection fees, license fees, penalties and forfeitures imposed, incurred or payable by this Act, or by or under any Regulation made by authority thereof, shall be due and payable and shall be collected, recovered or enforced, at the like periods, in the like manner, and under the like conditions as duties, fees, forfeitures and penalties are due, payable, collected, recovered or enforced upqer the said Act respecting the Inland Revenue.
