I, THE Governor-General in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Excise Act 1901, to come into operation on the first day of November, 1905.
Dated this 28th day of September One thousand nine hundred and five.
NORTHCOTE,
Governor-General.
By His Excellency’s Command,
WILLIAM JOHN LYNE.
TOBACCO REGULATIONS.
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GOODS LIABLE TO CUSTOMS OR EXCISE DUTY WHICH MAY BE DELIVERED FREE FOR USE IN THE MANUFACTURE OF TOBACCO, CIGARS, CIGARETTES, OR SNUFF.
List of Goods.
1. The Collector may, on the application of a manufacturer, permit the following excisable goods and goods liable to duties of Customs, viz.:—Glucose, Spirits, Glycerine, Liquorice, Sugar, Spice, Starch, Starch Flour, Cigarette Paper, Cork Manufactures for Tips, Flavouring Essences, Essential Oils, Tags, Saccharin, Dried Orange Peel, Fruit Juice, Vaseline, Petroleum Jelly, and any other articles that the Minister by Gazette notice allows, to be delivered free of duty for use in the manufacture of Tobacco, Cigars, Cigarettes, and Snuff.
The provision as to Dried Orange Peel shall be deemed to date from the twenty-second of February, 1904.
Conveyance.
2. All goods so delivered shall remain subject to the control of the Customs, and shall forthwith be conveyed to a factory either in a carriage licensed under the Customs Act 1901, or under the immediate supervision or control of an officer.
Store-room.
3. The Collector may require that all or any of the goods so conveyed to a factory shall be kept in a secure and safe store-room to be approved by him.
Fastenings.
4. The door of the store-room shall be provided with fastenings to the satisfaction of the Collector, who shall, at the expense of the manufacturer, provide a lock, the key of which shall be kept by an officer.
Authority to Remove.
5. No goods shall be removed from the store-room except by the authority and in the presence of an officer.
Tobacco Regulations-continued.
Use of Goods.
6. Goods delivered under Regulation No. 1 shall—
(a) be used only in the factory and in the manufacture of Tobacco, Cigars, Cigarettes, or Snuff; and
(b) if they are capable of being used as a food or beverage, be treated, in the presence of an officer, in such a way as to be rendered unfit for any purpose other than the manufacture of Tobacco, Cigars, Cigarettes, or Snuff.
Section 1 - Tobacco, Drawback and Starch Regulations - Tobacco, Drawback and Starch Regulations | Zoe
Book to be kept.
7 The manufacturer shall keep a book showing the quantities of goods received into his store-room, and the quantities taken out for use in his factory.
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STALKS, REFUSE, CLIPPINGS, AND WASTE IN TOBACCO, CIGAR, AND CIGARETTE FACTORIES.
Method of Destruction.
8. All stalks, refuse, clippings, and waste arising from the operations in any tobacco, cigar, or cigarette factory, shall, in the presence of an officer—
(a) be weighed; and
(b) either be destroyed by burning or be mixed, to the satisfaction of the officer, with manure, kerosene, or other matter approved by the Comptroller.
Where it is necessary for an officer to attend specially for the purpose of supervising the operations, the owner of the factory shall pay to the Collector the sum of 2s. per hour for the officer’s services.
Removal of Stalks, etc.
9. All stalks, refuse, clippings, and waste treated in accordance with the preceding regulation, otherwise than by burning, must be immediately removed from the factory.
How Stalks, etc., are to be dealt with.
10. No person to whom any stalks, refuse, clippings, and waste treated as above have been delivered shall, without the permission of the Collector, use them for any purpose other than in connexion with horticultural or agricultural industries.
Refund of Customs Duty on Stalks, Refuse, Clippings, or Waste arising in a Factory from Imported Leaf Tobacco.
11. The claim for refund of Customs duty in respect of all stalks, refuse, clippings, or waste arising from operations in any tobacco, cigar, or cigarette factory in connexion with leaf tobacco upon which duty was paid on importation shall be according to Form 1.
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DELIVERY OF AUSTRALIAN LEAF OR OF AUSTRALIAN MANUFACTURED TOBACCO, FOR HORTICULTURAL, AGRICULTURAL, OR SHEEP-WASH PURPOSES.
May be Delivered when Treated.
12. Australian leaf or Australian manufactured tobacco may on application be delivered for making sheep-wash, or for any agricultural or horticultural purpose, when treated in the manner hereinafter provided.
Tobacco Regulations—continued.
Form of Applications.
13. Applications for delivery of Australian leaf or manufactured tobacco, in accordance with the preceding regulation, shall be made according to Form 2.
Approval or Disapproval.
14. The application may be approved or disapproved by the State Collector.
Method of Treatment.
15. If the application is approved, the tobacco shall, before delivery be crushed or pulverized, and be mixed with manure, kerosene, or other substance approved by the Comptroller, so as to render it unfit for smoking purposes or for snuff-making.
Payment for Officer’s Services.
16. The operations must be conducted in the presence and to the satisfaction of an officer, and where it is necessary for an officer to attend specially for the purpose the applicant shall pay to the Collector the sum of 2s. per hour for the officer’s services.
Certificate of Officer.
17. When the operations are complete, the officer shall certify accordingly on the application.
Remission of Duty.
18. The Excise duty on the manufactured tobacco in any factory treated in accordance with the preceding regulations shall be remitted.
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WEIGHT OF PACKAGES OF TOBACCO AND SNUFF.
Uncut Tobacco.
19. Tobacco, other than cut, manufactured in a factory, shall be put up in packages, each containing 5 lbs. net weight, or any greater quantity.
Cut Tobacco or Snuff.
20. Cut tobacco or snuff manufactured in a factory may be packed in small tins or packets, each containing 1 oz. net weight or any greater quantity, and put up in outer packages, each containing 5 lbs. net weight or any greater quantity.
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PACKAGES CONTAINING CIGARS.
Quantities.
21. Cigars may be removed from the factory in packages containing such number as the Collector may approve, not being less than ten.
Marking Factory and State Numbers.
22. In marking the Factory number and the State number on any package containing cigars to be removed from the factory, the factory number must be placed directly above the State number, and within a circle, thus C1905L00065-1.jpg, or in a diamond, and each figure must be not less than a quarter of an inch in height. Marking to be on the end of package.
Tobacco Regulations—continued.
Marking Cigar Wrappers.
23. If cigars before being packed in packages of the prescribed size be put up in small quantities in paper, cardboard, or other wrapper, the factory number and the State number must be marked on each wrapper, and the factory number placed directly above the State number, and within a circle, thus C1905L00065-1.jpg, or in a diamond, and each figure must be not less than a quarter of an inch in height.
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PACKAGES CONTAINING CIGARETTES.
To be Marked.
24. Every packet or small box containing cigarettes shall before removal from a factory be marked with the factory and State number, and the immediate outer package containing the packets or small boxes of cigarettes shall be similarly marked.
Marking Factory and State Numbers on Packets, etc.
25. In marking the factory number and the State number on any packet or small box of cigarettes, the factory number shall be placed directly above the State number, and within a circle, thus C1905L00065-1.jpg, or in a diamond, and each figure must be not less than one-sixteenth of an inch in height.
Marking Factory and State Numbers on outer Packages.
26. In marking the factory number and the State number on the immediate outer package containing the packets or small boxes of cigarettes, the factory number shall be placed directly above the State number, and within a circle, thus C1905L00065-1.jpg, or in a diamond, and each figure must be not less than half-an-inch in height.
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TRANSFER OF LEAF TOBACCO FROM ONE FACTORY TO ANOTHER FACTORY.
Transfer Allowed.
27. Leaf tobacco may be transferred from the factory of any manufacturer of tobacco, cigars, or cigarettes to the factory of another such manufacturer.
Entry in Book
28. The manufacturer transferring the leaf tobacco shall enter in his book the quantity transferred.
29. The manufacturer receiving the transferred leaf tobacco shall enter in his book the quantity received.
Issue of Cart Note or Account.
30. The manufacturer transferring the leaf tobacco shall issue to the manufacturer receiving it a cart note or account showing the quantity transferred, and such cart note or account shall be produced at any time on request of an officer.
Return by Manufacturer Transferring.
31. The manufacturer transferring leaf tobacco shall indorse on his monthly or quarterly return a statement showing the dates of transfer, the quantity of leaf tobacco transferred, and the name of the manufacturer receiving it. The statement shall be according to Form 3.
Tobacco Regulations—continued.
Return by Manufactures Receiving.
32. The manufacturer receiving leaf tobacco transferred from another manufacturer shall indorse on his monthly or quarterly return a statement showing the dates of receipt, the quantity of leaf tobacco received, and the name of the manufacturer by whom it was transferred. The statement shall be according to Form 4.
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LEAF TOBACCO.
Producer’s Book.
33. The book to be kept by producers of leaf tobacco shall be according to Form 5.
Entries to be Totalled Yearly.
34. On the 31st December in each year the producer shall total up the entries in his book and show the balance of leaf tobacco, if any, on hand, which he shall carry forward to the next year.
Dealer’s Book.
35. The book to be kept by dealers in leaf tobacco shall be according to Form 6.
Entries to be Totalled Quarterly.
36. At the end of each quarter the dealer shall total up the entries in his book and show the balances of leaf tobacco, if any, on hand, which he shall carry forward to the next quarter.
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RENOVATION, CUTTING, OR REPACKING OF MANUFACTURED TOBACCO.
Application.
37. Any person desirous of having duty-paid manufactured tobacco removed to a factory for the purpose of renovation, cutting, or repacking, shall lodge with the Collector of Customs an application according to Form 7.
Authority to Remove.
38. The approval of the Collector shall be the authority for the manufactured tobacco being received into the factory.
Duty-paid Tobacco.
39. Where duty-paid manufactured tobacco is received into a factory where no officer is permanently in charge, the Collector may, in his discretion, permit any operations, except the weighing into and delivery from the factory, to be conducted without the supervision of an officer.
Tobacco in Bond.
40. Manufactured tobacco removed from a Customs warehouse and received into a factory must be under the control of an officer and under Crown lock whilst it is being renovated, cut, or repacked, and until removed from the factory.
Tobacco Regulations—continued.
Weighing.
41. All duty-paid manufactured tobacco and all manufactured tobacco removed from a warehouse shall be weighed into a factory in the presence of an officer, who shall mark the weights on the application.
Approval of Collector to Marking, etc.
42. Without the approval of the Collector—
(a) no fresh labels or tags may be affixed to any manufactured tobacco renovated, cut, or repacked; and
(b) no tins or packages bearing any description shall be used for the repacking of such tobacco.
Delivery from Factory.
43. The delivery from the factory shall be made immediately after the completion of the renovation, cutting, or repacking, and shall be in the presence of an officer.
Packages, etc.—Removal.
44. All tins, boxes, packages, labels, or tags brought into a factory in connexion with the renovation, cutting, or repacking of manufactured tobacco, and remaining unused, must be removed from the factory at the same time as the tobacco renovated, cut, or repacked.
Services of Officer.
45. If duty-paid manufactured tobacco, or tobacco removed from a Customs warehouse, be received into a factory where an officer is permanently in charge, and the quantity is such as to require, in the opinion of the Collector, the services of an extra officer, the applicant shall pay for such services.
Removal of Refuse, Clippings, etc.
46. Refuse, clippings, or waste arising in connexion with the renovation, cutting, or repacking of duty-paid manufactured tobacco must be removed from the factory at the same time as the manufactured tobacco which has been renovated, cut, or repacked.
Waste, etc., from Tobacco, not Duty-paid, to be Destroyed.
47. Refuse, clippings, or waste arising in connexion with the renovation, cutting, or repacking of manufactured tobacco removed from a Customs warehouse, shall be destroyed in the same manner as other refuse, clippings, or waste are destroyed in a factory.
Book to be kept.
48. The manufacturer into whose factory manufactured tobacco is received for the purpose of renovation, cutting, or repacking shall keep a book according to Form No. 8 of the Schedule hereto.
Charge for Services of Officer.
49. The charge, when the services of an officer are required, shall be 2s. per hour or part of an hour.
DRAWBACK REGULATIONS.
Goods for and Amount of Drawback.
50. Drawback of the full amount of the excise duty paid may be allowed upon the exportation of the following excisable goods, namely:—
Spirits.
Cigarettes.
Sugar.
Tobacco.
Snuff.
Starch.
Cigars.
Beer.
Provided that as to sugar used in the manufacture of the following articles drawback may be allowed on the exportation of the articles, but so that such drawback shall not exceed the following rates, namely:—
Confectionery, Comfits, Succades, Sweetmeats, and Sugar Candy
2s. per cwt.
Jams and Jellies..............................
25s. per ton.
Jellies, table, in packet..........................
45s. ,,
Fruits, canned and preserved......................
8s. 4d. „
Small Items.
51. Several items of drawback, though each less than £1, may, if they total £1, be included and allowed in one claim or debenture.
Customs Regulations Apply.
52. The provisions of the regulations under the Customs Act 1901 relating to drawbacks shall, with necessary alterations, be applicable to goods exported under drawback, pursuant to these Regulations.
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AUSTRALIAN SPIRITS.
DELIVERY OF SAMPLES FREE.
Quantities.
53. Samples of spirits made in Australia may be delivered free in the following quantities:—
(a) For every 20 gallons, cased...................................
1 gill
(b) For every cask containing not more than 20 gallons...................
1 gill
(c) For every cask containing more than 20 gallons......................
2 gills
(d) For every 100 gallons spirits contained in vats in the spirit store of a distillery..
1 gill
Free samples shall be allowed once only.
Samples in Excess of Prescribed Quantity.
54. Samples may be delivered in excess of the prescribed quantities or at times subsequent to the delivery of free samples, on payment of the proper duty.
Labelling, etc., Free Samples.
55. Samples of spirit delivered free in a distillery must be put in bottles with labels showing—
(a) the date of delivery;
(b) number of cask to which they relate or of vat from which taken.
Transfer to another State—Giving of Samples.
56. If spirits are transferred from one State to another the Collector, if satisfied that free samples have not previously been given, may deliver free samples up to the prescribed quantities, provided that not more than four gallons shall be allowed free on account of any one consignment.
FORTIFICATION OF AUSTRALIAN WINE.
DELIVERY OF SPIRITS.
Spirits may be Delivered.
57. Australian spirits may be delivered from any Customs warehouse, distillery, or vigneron’s spirit store for fortifying Australian wines in manner provided by these Regulations.
Strength of Spirits,
58. The spirits must be approved by an officer and be pure wine spirits of a strength of at least 30 degrees above proof.
Application.
59. Any person desiring to use spirits for fortifying wine may make application to the Collector according to Form 9.
Entry.
60. After approval of the application, an entry of the spirits, specifying that they are for use for fortifying Australian wines, shall be made, and the duty paid, and upon the passing of the entry the spirits may be delivered to the applicant.
Minimum Quantity.
61. No application shall be approved and no entry shall be passed in respect of any quantity of spirits of less than 10 liquid gallons.
Security.
62. Before the entry is passed, the applicant shall give approved security for compliance with these regulations to an amount not less than the highest duty which would be chargeable if the spirits were entered for home consumption.
Removal.
63. The spirits shall, forthwith after the passing of the entry, be removed to the premises where the wine requiring fortification is stored, in such manner as the Collector directs.
Deficiency in Transit.
64. The vessel containing the spirits shall only be opened, and spirits shall only be withdrawn there-from, in the presence and by the authority of an officer, and if any deficiency in the spirits is found to have arisen in transit, or before the spirits are used for fortifying wine, the applicant shall, unless the deficiency is accounted for to the satisfaction of the Collector, pay duty on the amount of spirits so found to be deficient at the highest rate which would be chargeable if the spirits were entered for home consumption.
Manner of Fortifying.
65. The spirits shall be used for fortifying Australian wine only, and shall be mixed with the wine in the presence and by the authority of an officer, but so that the wine, when the mixing is complete, shall not contain more than 35 per centum of proof spirit, and the officer may take samples of the wine and test the alcoholic strength thereof before and after mixing.
Fortification of Australian Wine—continued.
Certificate of Officer.
66. After the mixing is complete, the officer shall certify on the application for the spirits that the spirits have been used for fortifying wine, and that the mixing has been completed to his satisfaction, and shall forward the certificate to the Collector.
Exemption of Vignerons.
67. The above regulations as to fortification of Australian wine shall not apply to cases covered by the regulations in Schedule III. of the Distillation Act 1901 relating to vignerons.
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SPIRITS FOR VINEGAR-MAKING.
Application for Permission.
68. Every person who desires to use spirits for making vinegar must make an application in writing to the Collector for permission to do so and furnish the following particulars:—
(a) Name, in full, of applicant.
(b) Occupation.
(c) Place where vinegar factory is situated.
(d) Description of plant.
69. The Collector may approve of the application, or may refuse it.
Security.
70. If the application is approved by the Collector, the applicant shall give security (with two approved sureties, or an approved guarantee company), to such amount as is determined by the Comptroller, for compliance with these Regulations.
Issue of Permission.
71. When security has been given, the Collector may grant to the applicant his written permission to obtain spirits for use in making vinegar in his factory, and the applicant shall then be deemed a vinegar manufacturer.
Notice to obtain Spirits.
72. Every vinegar manufacturer shall give at least 48 hours’ notice, in writing, that he desires to remove and use spirits for making vinegar, and shall specify the hour and date when the spirits are to be removed from the distillery or warehouse to his vinegar factory.
Spirits to be dealt with.
73. No greater quantity of spirits shall be removed to a vinegar factory than is required for one day’s operation, and such quantity of spirits shall be treated as hereinafter directed on the same day as it is received into the vinegar factory. Provided that, at his discretion, the Collector may, subject to conditions to be specified, permit the removal of greater quantities.
Entry of Spirits.
74. Before the spirits are removed from the distillery or warehouse, an entry, specifying that the spirits are for use in the manufacture of vinegar, must be made by the vinegar manufacturer and passed by an officer, and the duty paid.
Removal of Spirits.
75. After the entry has been passed, the spirits specified therein shall forthwith be conveyed from the distillery or warehouse direct to the vinegar factory in such manner as may be determined by the Collector.
Spirits for Vinegar-making—continued.
Deficiency in Transit.
76. The vessel containing the spirits shall, after leaving the distillery or warehouse, only be opened, and spirits shall only be withdrawn therefrom, in the vinegar factory, and in the presence and by the authority of an officer, and if any deficiency in the spirits, either in strength or quantity, is found, the vinegar manufacturer shall, unless the deficiency is accounted for to the satisfaction of the Collector, pay duty on the quantity of spirits deficient at the rate payable on spirits of the like kind when entered for home consumption.
Mixing of Spirits.
77. The spirits, after being received into the factory, shall be denatured by being mixed as follows:—
(a) One volume of proof spirit shall be mixed with not less than one volume of beer, 3 volumes of water, and one volume of vinegar containing not less than 5 per cent. of absolute acetic acid; or
(b) One volume of proof spirit shall be mixed with not less than 4 volumes of unfortified wine and one volume of vinegar containing not less than 2½ per cent. of absolute acetic acid; or, at the discretion of the Collector,
(c) One volume of proof spirit shall be mixed with an equal volume of vinegar containing not less than 5 per cent. of absolute acetic acid; or at the discretion of the Collector,
(d) One volume of proof spirit shall be mixed with 1 per cent. of glacial acetic acid and then diluted so that the mixture shall not contain more than 20 per cent. of proof spirit.
78. Beer or yeast water may be substituted for water, and the proportion of any substance other than spirits may be increased to any extent, and weaker vinegar may be used if the volume is proportionally increased.
79. The Comptroller may grant permission for the use of any mixture (other than those above-mentioned) which will secure the proper denaturing of the spirit.
Liquor to be put into Generators.
80. After dilution, the liquor shall, in the presence of an officer, be put into the generators as soon as practicable.
Use of Spirits.
81. Spirits entered for use in the manufacture of vinegar shall be used, for that purpose and for no other purpose.
Oxidation not to be Stopped.
82. No matter which will hinder or stop the spirits from becoming oxidized shall at any time be put into any liquid used in the making of vinegar.
No Still allowed except by Permission.
83. No still shall be allowed upon the premises of any vinegar manufacturer unless by the permission of the Collector.
Payment of Officer’s Services.
84. Every vinegar manufacturer shall pay to the Collector the sum of two shillings per hour or part of an hour for the time the services of an officer are required, and also the cost of the conveyance of the officer to and from the factory.
Spirits for Vinegar-making—continued.
Access to Vinegar Factory.
85. Officers shall at any time have complete access to every part of the vinegar factory.
Book to be kept by Vinegar Manufacturer.
86. Every vinegar manufacturer shall keep a book according to Form 10, and, on the first day of every quarter, shall forward to the Collector a copy of the entries for the preceding quarter, verified by a declaration according to Form 11.
Inspection of Books.
87. Officers may at any time inspect, examine, and take extracts from the book kept by the vinegar manufacturer, as required by these regulations.
Samples.
88. An officer may, for the purpose of testing, take samples of the spirits, acetic acid, wine, or vinegar, or any other diluent, or of the liquid during the process of making the vinegar.
Withdrawal of Permission.
89. The Collector may at any time withdraw his written permission to obtain spirits for the making of vinegar, and shall notify in writing its withdrawal to the person to whom the written permission was granted.
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STARCH REGULATIONS.
LICENCES.
Applications.
90. Applications for licences to manufacture starch shall be made in the form prescribed in Schedule VI. of the Excise Act 1901.
The drawings and particulars to accompany applications for licences shall be as follows:—
(1) The name and situation of the factory.
(2) A ground plan of the buildings and premises.
(3) The number of flats or storeys in the buildings.
(4) The number of rooms in each storey or flat, and for what purpose each room is intended to be used.
(5) The estimated quantity of starch to be manufactured in the factory during the next succeeding twelve months.
Scale of Fees for Factory Licence.
91. The fee payable by a manufacturer for a licence shall be £5 per annum.
92. The manufacturer shall, in addition, pay for the services of an officer, when required, the sum of two shillings per hour or portion of an hour, and the cost of the conveyance of the officer to and from the factory.
Security to be given.
93. Before a licence for the manufacture of starch is issued, approved security for compliance with the Excise Act and with these regulations must be furnished by the applicant to an amount equivalent to the duty on the estimated output for the next succeeding twelve months.
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Manufacturer to provide a special Store-room.
94. Every manufacturer shall provide, when directed by the Comptroller so to do, a secure store-room in his factory, in which shall be stored all starch manufactured in his factory upon which duty has not been paid,
Starch Regulations—continued.
and every door of such store-room shall be provided by the manufacturer with an approved lock, the key of which shall be kept by him, and with a lock supplied by the Collector at the expense of the manufacturer, the key of which shall be kept by an officer, so that both the keys will be required to open the door.
Manufacturers’ Books.
95. Every manufacturer shall keep a book in a form approved by the Collector, in which he shall enter daily—
(a) The weight in pounds of each kind of material from which starch can be made received into the factory.
(b) The weight in pounds of each kind of such material put into solution for the manufacture of starch.
(c) The weight in pounds of all starch made in the factory.
(d) The weight in pounds of the residue and waste.
(e) The weight in pounds of all starch removed from the factory.
(f) The amount of duty paid.
Manufacturers’ Returns.
96. Every manufacturer shall furnish to the Collector a quarterly return showing, in regard to the period covered by the return—
(a) The weight in pounds of each kind of material from which starch can be made received into the factory.
(b) The weight in pounds of each kind of such material used in manufacturing starch.
(c) The weight in pounds of all starch manufactured in the factory.
(d) The weight in pounds of all starch removed from the factory.
(e) The weight in pounds of all starch in the factory at the close of the day up to which the return is made.
(f) The estimated weight in pounds of each kind of material in course of manufacture into starch at the close of the day up to which the return is made.
(g) The average percentage of starch produced from each kind of material operated upon during the period covered by the return.
(h) The quantity of residue and waste which has resulted from the process of manufacture.
(i) The amount of duty paid.
And such return shall be verified by a declaration made by the manufacturer according to Form 11.
When Returns to be made up to.
97. In the case of factories at which a supervising officer is stationed, the above return shall be made up to the close of the last days of the months of March, June, September, and December in each year, and in the case of other factories up to the close of the last day of each month.
When Returns to be sent in.
98. Manufacturers’ returns shall be made up and sent to the Collector forthwith after the close of the day up to which they are made.
Sizes and Weights of Packages removed from a Factory.
99. Starch may be removed from a factory in packages of any size or weight approved by the Collector.
Starch Regulations—continued.
Marking of Packages.
100. The manufacturer shall mark upon every outside package containing starch manufactured by him before it is removed from his factory his name, or the distinctive brand of the article, and the town and State where manufactured.
Manufacturer to give Notice of Removal of Starch.
101. Every manufacturer at whose factory a supervising officer is not permanently stationed shall, before removing starch from his factory, give at least twenty-four hours’ notice, in writing, to the Collector, of the time when he intends to remove the starch. But such removal may be earlier permitted.
Rice to be placed in Solution.
102. All rice received into a factory for manufacture into starch shall, in the presence of an officer, be placed in a solution for the purpose of being steeped or soaked, and the officer shall keep a record of the quantity of rice so dealt with.
Scale for Checking Quantity of Starch Manufactured from Rice.
103. The following scale is prescribed for the purpose of calculating the full quantity of starch produced in a factory from a given quantity of rice, namely:—
68 lbs. weight of starch shall be deemed to have been produced from every 100 lbs. weight of rice received into the factory. This scale shall apply in proportion for any greater or less quantity.
Nothing in this regulation shall relieve any person from the liability to pay the duty on the full quantity of starch manufactured.
Deficiencies.
104. If in any factory a deficiency of starch appears on the production being checked by an officer according to the above scale, the manufacturer shall pay the duty on the deficiency unless it is accounted for to the satisfaction of the Collector.
Residue.
105. The Collector may require all residue and waste arising from the manufacture of starch to be weighed in the presence of an officer and delivered only by authority.
Retreatment of Duty-paid Starch.
106. Starch on which excise duty has been paid may, by permission of the Collector, be returned to a factory for renovation or retreatment, and the starch so returned may be mixed with other material in process of manufacture, and an equivalent quantity of starch, less such deduction for loss as the Collector directs, may be delivered in lieu of the duty-paid starch so returned.
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RETURNS OF EXCISABLE GOODS IN THE POSSESSION OF A BREWER, DISTILLER, MANUFACTURER, OR REFINER.
Return of Excisable Goods.
107. Every brewer, distiller, manufacturer, or refiner of any goods dutiable under the Excise Tariff 1902 (whether licensed under any Excise Act or not), shall, on demand in writing by the Collector, furnish
Returns of Excisable Goods—continued.
a return, in writing, setting out the quantity of each kind of those goods on which the Excise duty has not been paid which was in his custody or possession or belonged to him on any day specified in the demand, and the place where the goods then were, and shall verify the return by signing a declaration at the foot thereof, in accordance with Form 12.
Manufacturers to Answer Questions.
108. Every brewer, distiller, manufacturer, or refiner of any goods dutiable under the Excise Tariff 1902 (whether licensed under any Excise Act or not), and the manager or person in charge of any factory or premises where any of those goods were manufactured shall, when required by the Collector or any officer authorized by the Collector, truly answer to the best of his knowledge, information, and belief, all questions that the Collector or officer shall ask relating to any of those goods brewed, distilled, manufactured, or refined by that distiller, manufacturer, or refiner.
Manufacturer to produce Books.
109. Every brewer, distiller, manufacturer, or refiner of any goods dutiable under the Excise Tariff 1902 (whether licensed under any Excise Act or not), shall, when required by the Collector, produce to the Collector or some officer nominated by the Collector, all books and accounts in his possession, custody, or control, containing entries relating to those goods brewed, distilled, manufactured, or refined by him, and the Collector or officer nominated by him may inspect and take copies of or extracts from any such books or accounts.
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MANUFACTURER’S, BREWER’S, DISTILLER’S, DEALER’S, OR PRODUCER’S DECLARATIONS.
Persons authorized to make Declarations.
110. Any declaration required by any regulations under any Excise Act to be made by a manufacturer, brewer, distiller, dealer, or producer may be made by the manufacturer, brewer, distiller, dealer, or producer himself, or by some person appointed by him in writing to make the declaration on his behalf.
Form of Appointment.
111. An appointment under the preceding Regulation may be according to Form 13.
Appointment to be Filed.
112. The appointment shall be filed with the Collector, and the Collector may refuse to accept any declaration made by the appointee until the appointment has been so filed.
Effect of Declaration.
113. Any declaration made by a person appointed to make it on behalf of a manufacturer, brewer, distiller, dealer, or producer shall be held to have been made with the knowledge and consent of the manufacturer, brewer, distiller, dealer, or producer, who shall be liable to all pecuniary penalties in respect of the declaration to the same extent as if he had made the declaration himself. But nothing herein contained shall relieve the person who made the declaration from liability.
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LABELS ON EXCISABLE GOODS.
114. No label shall be placed upon excisable goods unless it has been approved by the Collector.
SEIZURE OF GOODS.
115. The notice of seizure under Section 96 of the Excise Act 1901 shall be according to Form 14.
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DISPOSAL OF FORFEITED GOODS.
116. Forfeited goods which, in the opinion of the Collector, have no commercial value, shall be destroyed as the Collector directs.
117. Forfeited goods possessing commercial value shall be sold by auction or by public tender as the Comptroller directs.
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RIGHT OF TRIAL IN HIGH OR STATE SUPREME COURT.
Election to try in Higher Court.
118. A defendant in an Excise prosecution, where the penalty exceeds One hundred pounds, and the excess is not abandoned, may exercise his election to have the case tried in the High Court of Australia, or the Supreme Court of the State in which the prosecution was instituted, by serving on the prosecutor and filing in the Court in which the prosecution was instituted a notice in accordance with Form 15.
Service of Notice.
119. The prosecutor, within seven days after the notice of election has been served upon him, shall exercise his option under Section 134 of the Act by serving on the defendant and filing in the Court in which the prosecution was instituted a notice specifying the Court in which the case is to be tried.
Prosecution when Deemed Abandoned.
120. If the prosecutor fails to comply with the last preceding regulation, the prosecution shall be deemed to be abandoned, but the Court in which it was instituted may, on the application of the defendant, award him such costs as it deems just.
Transmission of Documents.
121. The proper officer of the Court in which the prosecution was instituted shall forthwith, after the prosecutor has exercised his option in accordance with these regulations, forward to the Court in which the prosecution is to be tried all documents relating to the prosecution in the possession of the first-mentioned Court.
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CONDUCT OF INQUIRIES.—PART XIII., EXCISE ACT.
Form of Consent.
122. The written consent of any person to the settlement of a dispute by the Minister shall be according to Form 16.
Summons to Witnesses.
123. The summons to witnesses shall be according to Form 17.
Rules.
124. The following shall be the rules for the conduct of inquiries under Part XIII. of the Act:—
(a) The person who occupies the position of defendant in the case shall have full opportunity of bringing forward his evidence and of defending himself.
Conduct of Inquiries—continued.
(b) The person who occupies the position of prosecutor shall make a short statement of his case.
(c) The evidence of the witnesses supporting the charge shall be taken.
(d) Such witnesses may be cross-examined by the defendant, and re-examined by the prosecutor.
(e) The defendant’s witnesses shall then give their evidence, and the defendant may himself give evidence.
(f) Such witnesses may be cross-examined by prosecutor, and reexamined by the defendant.
(g) The defendant, or person appearing for him, may then address the conductor of the inquiry, and the prosecutor shall have the right of reply.
(h) The conductor of the inquiry shall then give his decision, or reserve his decision until some future day and time which he shall announce, or, if the inquiry is conducted by any person acting under powers delegated to him by the Minister, and such powers extend only to the holding of an inquiry and no further, he shall announce that the matter will be reported to the Minister, who will give his decision in writing.
(i) The defendant may be represented by counsel, or (with the approval of the conductor of the inquiry) by some other person.
(j) The conductor of the inquiry—
Shall not regard legal forms or solemnities;
Shall direct himself by the best evidence procurable or laid before him, whether it be such evidence as the law would require or admit in other cases or not;
May reject any evidence which he considers irrelevant.
(k) All examinations shall be on oath.
(l) The conductor of the inquiry may call for, or require the production of, any evidence or witness that he thinks necessary.
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ENFORCEMENT OF PENALTIES AND FORFEITURES
UNDER PART XIII. OF THE ACT.
Minister’s Order may be filed in Court of Summary Jurisdiction.
125. (1) Any Order made by the Minister under Part XIII. of the Excise Act 1901 for the enforcement of any penalty or forfeiture which he has determined has been incurred may be filed in any Court of Summary Jurisdiction, and thereupon the Order shall have effect as if it were an Order of that Court.
(2) Subject to these Regulations, all laws of the State relating to the enforcement of Orders of Courts of Summary Jurisdiction in force in the place where the Court in which the Order is filed is situated shall, to the extent to which they are applicable, apply to all matters relating or incidental to, or in connexion with, the enforcement of the penalty or forfeiture specified in the Order so filed, and to any process for such enforcement.
(3) On the application of any officer of Customs, any justice of the peace having jurisdiction in the place may issue a warrant of execution or warrant of commitment, or other process applicable for the purpose of the enforcement of the Order so filed.
Enforcement of Penalties, &c.—continued.
Form of Warrant of Execution.
126. A warrant of execution may be in accordance with the Form 18 in the Schedule or in accordance with any form of warrant of execution or distress (applicable to the circumstances) under any law in force in the State where the warrant is issued.
Form of Warrant of Commitment.
127. A warrant of commitment may be in accordance with the Form 19 in the Schedule or in accordance with any form of warrant of commitment (applicable to the circumstances) under any law in force in the State where the warrant is issued.
Forms of Warrants may be Varied.
128. Any form of warrant of execution, warrant of commitment, or other process, whether provided by these Regulations or by the law of the State, may be varied according to the circumstances of the case, and no warrant of execution, warrant of commitment, or other process shall be held to be invalid by reason of want of form.
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ENTRIES, ETC.—EXCISABLE GOODS.
Forms of Entries and Delivery Orders.
129. Entries and Delivery Orders for Excisable Goods shall be according to the forms hereunder specified.
130. When sugar or other excisable goods are forwarded from a factory under bond, an advice note, according to Form 27, may be used.
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WORKING DAYS AND HOURS.
131. The working days and hours of the Excise Branch of the Customs shall be as follows:—
Days.
132. All days except Sundays and public holidays.
By special permission of the Minister, work may be allowed on any Sunday or public holiday for such time as is approved in each case.
Hours.
133. Officers supervising receipt, delivery, or manufacture of goods at any factory or distillery, or supervising any operation carried on under the Excise Acts and Regulations—8 a.m. to 5 p.m. Provided that with the sanction of the Collector any period of eight hours (out of the 24 constituting a day) may be deemed to be the official hours of working.
Indoor Officers...........................9 a.m. to 4.30 p.m.
On Saturday, work shall cease at noon.
Overtime.
134. The Collector may authorize working outside the official hours, and in case the services of any officer engaged in supervision at any factory or distillery are required on Sundays, public holidays, or before or after official hours such services shall be charged for at the rate of 2s. per hour, or part thereof. Provided that for attendance between the hours of 10 p.m. and 6 a.m. the charge shall be 3s. per hour or part thereof; and Provided that if with the sanction of the Collector work is carried on in the factory or distillery regularly for sixteen hours per day, or continuously night and day, no overtime charge shall be made, except for hours worked on public holidays or between noon on Saturday and 6 a.m. on Monday; and Provided further that if at the request of the licensee the Collector permits work outside official hours and not within any regular period of working sanctioned by the Collector, overtime charge will be made at the rates above mentioned.
The money received for overtime shall be held by the Department, and may be paid to the officers who have earned the same, at the rates mentioned above.
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FORMS—SCHEDULE.
Forms in Schedule to be Used.
135. The Forms prescribed in these regulations are those in the accompanying schedule.
REPEAL
136. The regulations of 8th January, 1902, and 18th September, 1902, relating to drawback, and of 4th July, 1902, relating to delivery of goods liable to Customs or Excise Duty, and of 16th December, 1903, relating to conduct of inquiries, are hereby repealed, save as to anything lawfully done or as to any right, privilege, obligation, liability, penalty, or forfeiture acquired, accrued, or incurred thereunder.
SCHEDULE.
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FORM 1.
Australian Excise.
Refund of Duty.
The Commonwealth of Australia,
Dr. to
To refund of duty amounting to pounds shillings and pence on lbs. of stalks, refuse, clippings, and waste arising from lbs. imported leaf tobacco treated by me in my licensed factory at £ I declare the above claim to be true and correct. Manufacturer. Declared before me this day of J.P. or Officer.
I certify that on the day of 190 , the above quantity of stalks, refuse, clippings, and waste was, in my presence, weighed and destroyed by burning, or was, to my satisfaction mixed with and it has been Officer.
I certify that the sum of pounds shillings and. pence is due accordingly.
Examined and found correct. , Checking Officer. Approved— Collector of Customs for State of Received on the day of 19 , from the sum of pounds shillings and pence.
Witness to payment and signature
FORM 2.
Australian Excise.
Application for Delivery of Australian Leaf or Australian Manufactured Tobacco for Agricultural, Horticultural, or Sheep-wash Purposes.
To the Collector,
State of
I (or we) request permission to mix with lbs. weight of Australian leaf (or Australian manufactured) tobacco, now stored in to be afterwards used at for the purpose of
Dated the day of 190 .
Applicant.
Approved—
Collector.
190 .
I certify that the above quantity of Australian leaf (or manufactured) tobacco has been weighed, and in my presence mixed with and has been delivered to Officer.
I certify that the above quantities of tobacco were weighed in my presence upon receipt into and delivery from the factory; the refuse after being weighed was removed or destroyed, and the loss in operations is reasonable.
Application for Permission to use Australian Spirits for fortifying Wine.
To the Collector of Customs for the State of
I hereby apply for permission to use gallons of Australian pure wine spirits of a strength of degrees above proof for fortifying gallons of Australian wine.
The spirits will be removed from to my premises at where the wine requiring fortification is stored.
I request that an officer may be in attendance at my premises at o’clock in the noon on the day of 190 , to supervise the mixing of the spirits with the wine.
Signature.
Address.
190 .
Approved
Collector.
Certificate of Officer.
I certify that I have this day supervised the mixing of proof gallons of spirits with gallons of wine, and that the mixing has been completed to my satisfaction.
Declaration verifying Return by Starch or Vinegar Manufacturer.
I declare that the foregoing entries relating to the quarter ending are true and correct in every particular, and that no matter or thing required to be stated has been omitted therefrom.
Declared before me this day of 190 .
J.P. or Officer.
FORM 12.
Australian Excise.
Declaration of Manufacturer to Return of Excisable Goods.
I declare that the particulars set out in this return are true, and that nothing has been omitted there-from which ought to have been set out therein.
Manufacturer.
Declared before me this day of 190
J.P. or Officer
FORM 13.
Australian Excise.
Appointment of person by Manufacturer, Brewer, Distiller, Dealer, or Producer to make Declaration on his behalf.
(a) do hereby appoint to make, on (b) behalf, all declarations required by the regulations for the time being in force under (here set out short title of Act) to be made by (c) and (a) declare that all declarations made by the said pursuant to this appointment, shall be taken to have been made with (b) knowledge and consent, and that (a) shall be liable to all pecuniary penalties in respect of those declarations to the same extent as if (a) had made those declarations (d)
Dated the day of 190 .
(Signature of Manufacturer, or Brewer, or Distiller, or Dealer, or Producer).
To the Collector of Customs at
(a) I or we.
(b) My or our.
(c) Me or us.
(d) Myself or ourselves.
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FORM 14.
Australian Excise.
Notice of Seizure.
To (a)
Take notice that (b) ha this day been seized as forfeited to His Majesty on account of a contravention of the Excise Act 1901, namely, that (c)
Dated at the day of 190 .
Customs Officer.
Extract from Section 96, Excise Act 1901.
.............. all the goods seized shall be deemed to be condemned and may be sold by the Collector, unless the person from whom the goods were seized or the owner shall, within one month from the date of seizure, give notice in writing to the Collector that he claims them; but if any goods so seized are of a perishable nature, or are live animals, they may be forthwith sold by the Collector.
(a) Insert name of owner of the goods seized.
(b) Insert particulars as to the goods seized.
(c) Insert particulars of offence, e.g., the said goods have been unlawfully removed from a factory without payment of excise duty.
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FORM 15.
Australian Excise.
Notice of Election by the Defendant to have an Excise Prosecution tried in a Higher Court.
In the matter of an Excise prosecution in the Court at wherein is prosecutor, and is defendant, and wherein the defendant is charged with a contravention of section of the Act 1901.
Notice is hereby given that the defendant in the above-named prosecution elects, pursuant to Section 135 of the Excise Act 1901, to have the case tried either in the High Court of Australia or in the Supreme Court of the State of at the option of the prosecutor.
Dated the day of 190 .
(Signature of defendant or his Solicitor or Counsel.)
To the above-named prosecutor
and to the Court.
FORM 16.
Australian Excise.
Consent to Settlement of Dispute under Part XIII. of the Excise Act 1901.
To the Collector of Customs,
State of
As a dispute has arisen between me (or our firm), (or our company), and the officers of the Department of Trade and Customs at with reference to an alleged contravention of the Act 190l, namely:—(a)
(a) Here shortly set out matter of dispute.
I (or we) hereby consent to the Minister inquiring into and determining the dispute under the provisions of Part XIII. of the Excise Act 1901.
Dated this day of 190 .
Signature.
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FORM 17.
Australian Excise.
Summons to Witness.
In the matter of a dispute between
an Officer of Excise, and
Part XIII., Excise Act 1901.
Pursuant to the authority delegated to me by the Minister of State administering the Excise Act 1901, I hereby require you to attend at the Customs House, on the day of
190 at the hour of in the noon, to give evidence in the matter of the above dispute on behalf of the said and then and there to have and produce and all other books, papers, writings, and other documents relating to the said dispute which may be in your custody, possession, or power. In default of your attendance, you will be liable to a penalty of Twenty pounds under the Excise Act 1901.
Dated this day of 190 .
Collector of Customs for the
State of
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No.
FORM 18.
Australian Excise.
Warrant of Execution.
To
Whereas an Order dated the day of 190 by the Minister of State for the Commonwealth of Australia administering the Customs for the enforcement of a penalty of imposed upon of by an Order of the said Minister made under Part XIII. of the Excise Act 1901, and dated the day of 190 has been filed in the Court of Summary Jurisdiction at in the State of : And whereas by the said first-mentioned Order it was ordered that the said penalty be enforced by the levy of execution against the goods and chattels of the said (and in default of sufficient goods and chattels by imprisonment of the said for a period of ) unless the
said penalty is sooner paid: And whereas the said penalty has not been paid: Now therefore these are to command you in His Majesty’s name forthwith to take the goods and chattels of the said and if within the space of days next after taking them the said penalty together with the reasonable charges of taking and keeping the said goods and chattels is not paid that you then sell the said goods and chattels and pay the money arising by such sale to at in the said State and if no goods and chattels can be found that you certify the same to me or some other Justice of the Peace.
Given under my hand at in the State of in the Commonwealth of Australia the day of 190 .
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FORM 19.
Australian Excise.
Warrant of Commitment.
To and to the
Keeper of His Majesty’s Gaol at . Whereas an Order dated the day of 190 by the Minister of State for the Commonwealth of Australia administering the Customs for the enforcement of a penalty of imposed upon of by an Order of the said Minister made under Part XIII. of the Excise Act 1901, and dated the day of 190 , has been filed in the Court of Summary Jurisdiction at in the State of : And whereas by the said first-mentioned Order it was ordered that the said penalty be enforced by the levy of execution against the goods and chattels of the said and in default of sufficient goods and chattels by imprisonment of the said for a period of unless the said penalty is sooner paid: And whereas the said has not paid the said penalty: And whereas a warrant of execution has been issued against the goods and chattels of the said and it appears by the return to the said warrant that no sufficient goods and chattels of the said have been found: Now these are therefore to command you in His Majesty’s name to apprehend the said and unless the said penalty is sooner paid deliver him into the keeping of the Keeper of the Gaol at together with this warrant. And to command you the said keeper to receive the said into your custody in the said gaol there to imprison him for the period of unless the said penalty and all costs and charges of the said execution and of the commitment and conveying of the said to the said gaol amounting to the further sum of be sooner paid to you or unless you sooner receive a certificate from the Clerk of the Court at or the Collector of Customs at that the said penalty and costs and charges have been paid: And for so doing this shall be your sufficient warrant.
Given under my hand at in the State of in the Commonwealth of Australia this day of 190 .