Persons using stage carriages contrary to licences, or with improper plates, to be deemed using them without licence. Plates detained after expiration of licence, or used by persons not licensed, may be seized. Persons forging stage carriage plates to be deemed guilty of a misdemeanour, and liable on conviction to fine or imprisonment, or to both. A penalty for plying for hire with a carriage having no plates thereon, whether licensed or not. Driver may be apprehended, and carriage and horses may be driven to the greenyard, or other place for safe custody, and there lodged. Justice may convict driver in penalty of ten pounds, or if he be the owner, in twenty pounds penalty and costs. Stage carriage duty to be paid by the person named in the licence, and to be computed according to the terms of the licence. Commissioners of Inland Revenue may make allowance for the duties on journeys not performed by any licensed stage carriage. Persons desirous of obtaining a licence to keep and use any Metropolitan stage carriage, must apply in writing to the Commissioners of Police of the Metropolis, who, if carriage is found on inspection in a fit and proper condition, will grant a certificate to that effect, and upon production of such certificate at the Board of Inland Revenue, a licence will be granted; but no licence to be granted without production of such certificate. Commissioners of Police may cause Metropolitan stage carriages to be inspected as often as they deem necessary, and if carriages are not in a proper condition, may suspend licence and recall the Excise plates; notice of such suspension to be given to the Board of Inland Revenue. Acts.-2 & 3 Wm. IV., c. 120; 3 & 4 Wm. IV., c. 48; 6 & 7 Wm. IV., c. 65; 5 & 6 Vic., c. 79; 10 & 11 Vic., c. 42; 16 & 17 Vic., c. 33; 18 & 19 Vic., c. 78; and 26 & 27 Vic., c. 33. (12.) SUGAR. Duties. The duties chargeable under 27 Vic., c. 18, on sugar manufactured in the United Kingdom, are as follow: £ s. d. Sugar candy, brown or white, refined sugar or sugar of 0 11 8 per cwt. 0 10 6 per cwt. 094 08 2 0 3 6 White clayed, or sugar of equal quality not refined, Any other sugar not equal in quality to brown Muscovado,, Act.-27 Vic., c. 18. The regulations contained in the act 1 Vic., c. 57, under which sugar is manufactured in the United Kingdom, were intended for beet root sugar only, but by the 3rd & 4th Vic., c. 57, were made to apply to sugar, from whatever materials made. Regulations.-Manufacturers of sugar to make entry of their premises and utensils for making and storing sugar. Premises and utensils to be marked and numbered with distinguishing numbers or letters. Officers of Excise may at all times enter sugar houses and gauge and take an account of all the juice, syrup, liquor or material making into sugar. Syrup cistern, vat, copper, pan, or other vessels to be gauged previous to being used, when so directed by the Commissioners of Inland Revenue; the position of the utensils not to be altered after gauging, Notice to be given of every grinding or rasping of beet root to be made into sugar. When juice or syrup is collected in the syrup pan, a declaration of the quantity and gravity to be given to the officer. Syrup not to be drawn off or removed from the syrup pan for the space of two hours after delivery of such declaration, unless the officer shall have previously taken account thereof. Officer may take samples from the syrup cistern, and the gravity of such sample to be deemed the gravity of the whole contents of the cistern, but the liquor in syrup cistern may be stirred up previously to sample being taken. The juice or syrup, after the quantity and gravity shall have beeen ascertained, to be conveyed to sugar pan and kept separate during the process of manufacture, until charged with duty. When the manufacture of sugar is completed from the juice or syrup in respect to which such declaration was delivered, or account taken, a notice must be given to the officer of the day and hour when such sugar will be ready to be weighed and charged with duty. Modes of charge. First.-For every gallon of juice or syrup run into and collected in the syrup cistern, and in proportion to the gravity of such juice or syrup, the manufacturer shall be charged for a quantity of sugar according to a table prepared for, and approved by the Commissioners of Inland Revenue, for showing the quantity of sugar contained in any given quantity of juice or syrup, according to the specific gravity, after making an allowance of fifty per centum on such quantity for molasses, drainage, and waste. Second. From the full weight of the sugar manufactured and finished, and which shall be weighed and taken account of by the officer, exclusive of waste or drainage. Officer to make a return every six weeks to the Commissioners of Inland Revenue, and in such return to charge the maker by whichever mode will produce the highest amount of duty. Any saccharometer prescribed by the Commissioners of Inland Revenue may be used for ascertaining the gravity of the syrup. Makers of sugar to keep just and sufficient weights and scales, and to assist the officer in the use of them. Sugar not charged to be kept separate and distinct from that which has been weighed and charged with duty. Syrup, juice, or sugar not to be deposited, removed, or conveyed away to evade being charged with duty. The duty on beet root sugar to be charged on all sugar from whatever materials made, and all sweets or saccharine matter resembling or being in the form or imitation of sugar, or which shall be capable of being used as a substitute for sugar, to be deemed and taken to be sugar within the meaning of the act. Acts.-1 Vic., c. 57; and 3 & 4 Vic., c. 57. (13.) TOBACCO AND SNUFF. Tobacco Manufacturers.-Every manufacturer of, and dealer in tobacco and snuff in the United Kingdom, to make a true entry of his premises with the proper officer of Excise, and to take out a licence. All entered rooms and places to be marked or numbered. Officers of Excise may at any time, (but between 10 p.m., and 6 a.m. only, with the assistance of a constable,) enter the premises of manufacturers and dealers, and examine all tobacco and snuff therein. No leaf or unmanufactured tobacco to be received into a manufacturer's stock but from a Customs warehouse, and in the same casks or packages as when cleared therefrom on payment of the duty, (except samples ticketed by the Customs officer,) nor without a certificate granted by the proper officer accompanying such tobacco. Certificate to be delivered to surveying officer on his next visit, and the tobacco, or so much thereof as has not been laid down for manufacture, to be produced to officer; no leaf or unmanufactured tobacco (except samples as aforesaid,) to be removed without a permit or certificate. Tobacco stalks, or returns of tobacco, not to be removed in less quantities than fifty pounds, nor without a certificate from the manufacturer sending out the same, securely pasted or glued to the package. A book to be delivered by the officer to every manufacturer, who is required to enter therein daily, an account of all leaf or unmanufactured tobacco, stalks, or returns of tobacco received by him; such book to be at all times open to the inspection of the officers of Excise. The licence duty on the manufacturer to be rated according to the quantity of leaf or unmanufactured tobacco, stalks, and returns of tobacco shown by the certificates and the entries in the said book to have been received by him in the year previous to taking out such licence. Manufacturer on application for licence, to produce his book and make declaration to the truth of the entries therein. In manufacturing tobacco, manufacturers to use tobacco and water only, (except as under,) and with spun or roll tobacco, water and oil and in manufacturing any snuff, not to use any material or thing other than water, or water and salt, or alkaline salts only, or lime water in Welsh or Irish snuffs, except essential oils for scenting or flavouring snuff, and no other material, liquid, or thing whatever. A penalty incurred for having in possession, selling, or delivering, any tobacco and snuff manufactured other than as above. All tobacco or snuff in process of manufacture contrary to the above regulations, to be forfeited. Manufacturers not to have in their possession sugar, treacle, molasses, or honey, malt commings, roasted grain, chicory, lime, sand, umber, ochre, or other earths; leaves, herbs, or plants, not being tobacco leaves, sea-weed, ground or powdered wood, moss, or weeds, nor any substance or material, syrup or preparation to be used, or capable of being used as a substitute for, or to increase the weight of tobacco and snuff. Manufacturers of tobacco who were also grocers on the same premises previous to the 1st June, 1842, may, with the consent of the Commissioners of Inland Revenue, continue to carry on both trades on the same premises. Officers of Excise may take samples of tobacco or snuff, manufactured or unmanufactured, or in process of manufacture, in the stock or possession of any manufacturer of, or dealer in tobacco, paying for the same, if demanded, the current wholesale price. No person to cut, colour, manufacture, or prepare, or have in his possession any leaves, wood, herb, or other vegetable, or other material to imitate or to be mixed with tobacco or snuff, or any syrup, liquid, or preparation, to be used in the manufacture of tobacco or snuff, or to be added or mixed therewith. Officer may No person to hawk tobacco or snuff for sale under a penalty. arrest offenders and convey them before a magistrate, who shall forthwith hear the case and inflict or mitigate the penalty. The words "manufacturer of," « dealer in," and "retailer of" tobacco, to include manu acturers of, dealers in, and retailers of snuff, and snuff millers; and the word "tobacco" to include tobacco stalks, tobacco flour, returns of tobacco and segars, and tobacco of every description; and the word "snuff" to include all snuff work, and snuffs of every description. The Commissioners of Customs may appoint warehouses, where Cavendish and Negrohead tobacco may be manufactured in bond; materials or ingredients (except leaves of trees or plants other than tobacco) for flavouring or sweetening such tobacco, may be used. Cavendish and Negrohead tobacco, whether imported or manufactured in bond, not to be delivered for home consumption except as follows:-The tobacco to be made into packets of not less weight than one ounce, nor exceeding one pound each. Each packet to be enclosed in a wrapper secured by a label provided by the Customs. Cavendish and Negrohead tobacco, whether of foreign or British manufacture, containing any prohibited material or ingredient, and not enclosed in a wrapper with Customs label, or having a label cut, torn, obliterated, or cancelled, sold by or in the possession of any importer, or manufacturer of, or dealer in tobacco, to be forfeited and a penalty incurred. Dealers in, retailers, or vendors of any packet of Cavendish or Negrohead tobacco, to obliterate the label on sale of the tobacco so that it cannot be again used, under penalty of £20. Acts.-3 & 4 Vic., c. 18; 5 & 6 Vic., c. 93; 26 Vic. c. 7; and 6 Geo., IV. c. 81. (14.) WAREHOUSING OF PLAIN BRITISH SPIRITS. 27 Vic., c. 12. (28th April, 1864.) Any plain British spirits deposited in an Excise warehouse without payment of duty, may be removed by the distiller or proprietor, on giving twenty-four hours' previous notice to the officer of Excise, to a special or separate room or building approved by the Commissioners of Inland Revenue, and may be there bottled and packed for exportation or for use as ship's stores, under such regulations as the Commissioners may make. Such building or room to be adjacent to, but have no internal communication with the warehouse, or with the premises of a rectifier, dealer in, or retailer of spirits. Bond to be given for the security of such building or room. Spirits so removed may be drawn off into imperial or reputed quart or pint bottles, and shall be packed in cases, each case to contain any number of dozens of bottles, being not less than one dozen quarts or two dozen pints; the cases to be fastened and secured, and legibly marked with such particulars as the Commissioners shall direct, any deficiency exceeding two per cent. upon the quantity of spirits removed into the bottling room to be charged with duty. Bottled spirits may be removed to a ship or to Customs warehouse in like manner as spirits in casks. A distiller may reduce plain British spirits of a strength not less than 430 per cent. overproof, with water,-in a general warehouse, specially approved for the purpose of receiving spirits to be mixed with water,-to any strength at which he may lawfully send the same out of his stock; the water to be used in reducing the spirits to be supplied only through a service pipe passing through a meter placed in the warehouse. The Commissioners may require a separate and secure room to be provided for the racking of duty-paid spirits. Officer to keep a stock account of such spirits, and on taking and balancing the stock, any excess quantity to be charged with duty; and if such excess should amount to more than one per cent., such excess to be forfeited, and the distiller or proprietor to be liable to a penalty of twenty shillings for every gallon. An allowance not exceeding one per cent. to be made in the case of any deficiency which shall occur during the operation of vatting, blending, or racking un-duty-paid spirits in warehouse, or during the mixing with water and racking of spirits reduced under the provisions of this act. On the delivery of any cask of spirits from warehouse, the duty to be charged and paid upon the quantity of spirits actually found in such cask at the time of delivery; but if the Commissioners shall not be satisfied that the deficiency found in such cask has not been caused in the whole, or in part, by any fraudulent abstraction, the duty to be charged upon the whole quantity of spirits contained in the cask at the time of its being deposited in warehouse. If at any time any deficiency beyond what may be accounted for by natural waste, or other legitimate cause is found in spirits in warehouse, the duty on the original quantity of spirits warehoused in such cask must be immediately paid on demand made in writing, on forfeiture of double the value of the duties, and no spirits belonging to the same person to be delivered from warehouse or transferred until such duty or forfeiture is paid. Any spirits fraudulently concealed, abstracted, or removed from warehouse, to be forfeited, and the distiller, proprietor, or tenant of the warehouse to forfeit £200; and any distiller or proprietor of spirits, or any proprietor or tenant of any warehouse, opening or gaining access to the warehouse, except in the presence of an officer acting in the execution of his duty, or who shall abstract any spirits from any cask therein, to forfeit £500. Any plain British spirits may be removed from an Excise to a Customs warehouse, and may be delivered from a Customs warehouse for home consumption on payment of the proper Excise duties, or for removal to any general Excise warehouse: all duties received by the Customs to be accounted for to the Commissioners of Inland Revenue. The allowance of twopence per gallon on British spirits deposited in a Customs warehouse not to be paid until a certificate from the proper officer of Customs shall be produced, to the effect that such spirits have been actually exported, or used in warehouse for fortifying wines, or any other purpose to which foreign or colonial spirits may be applied. * It is very difficult to state, as a general rule, what amount of deficiency may be considered fairly attributable to natural waste, as several causes operate to produce deficiencies,-such, for instance, as a very warm, or a very damp warehouse, a thin or weak condition of the staves of the cask, and the storing of the spirits in wine casks. Deficiencies are also much greater in small casks than in puncheons, but the Commissioners of Inland Revenue consider the rates in the following scale to be amply sufficient to cover such losses as may, in all ordinary cases, be expected to arise from natural causes or leakage : If such spirits have been in warehouse under 1 month ... 8 months 6 9 1 per cent. 1 year 1 year and 6 months.. 7 2 years. 5 " " " And in any case in which the officer is satisfied from the condition of the cask, or nature of the store, that such excessive deficiency must have arisen from loss, or natural waste in warehouse, an addition to the above rates of one-fourth may be made in the case of spirits contained in casks of 80 gallons and upwards; one-half in casks of 50 gallons and under 80 gallons, and a doubled rate in casks of less content than 50 gallons, |