and shall not cancel or obliterate the same or any Every licensed Manufacturer, Dealer, or other Person Tobacco in Warehouses to and Ba be taken, lances to be struck. V. From Time to Time when and as often as the Officer Account of of Customs having Charge of any such approved Ware- Stock of house shall deem it to be necessary or proper, and at least and once in every Year, the Stock of Tobacco manufactured Materials remaining and unmanufactured, and all Materials and Ingredients to be used in such Manufacture as aforesaid, remaining in such Warehouse, shall be weighed in the Presence of the said Officer, and an Account thereof shall be taken and a Balance shall be struck of all Tobacco, Materials, and Ingredients received into such Warehouse, and of all manufactured Tobacco and Stalks and Refuse of Tobacco lawfully delivered thereout; and if the Quantity by Weight Deficiency of such Tobacco, Materials, and Ingredients remaining in to be the said Warehouse shall be less than the Quantity which, Tobacco according to the Balance of such Account, after making such Allowance for Waste by Evaporation in the Process of Manufacture as to the proper Officer of Customs may appear reasonable, and as may be in accordance with any Rules made by the Commissioners of Customs, ought to be found therein, the Deficiency shall be deemed to be so much Tobacco fraudulently removed from such Warehouse without Payment of the Duties of Customs thereon, and the said Manufacturer shall forfeit the Sum of One hundred Pounds, and moreover the Amount of such Duty shall be recoverable as a Debt due to Her Majesty. deemed fraudulent ly removed. Sale, etc., Tobacco VI. If any Tobacco of either of the Descriptions called Penalty on respectively Cavendish and Negrohead, whether of Foreign of Cavenor British Manufacture, containing or having mixed there- dish or with any Material or Ingredient prohibited by any Act in Negrohead force to be used in the Manufacture in the United King- not endom of Tobacco of the like Description, and not being closed and enclosed in a Wrapper securely fastened by such Label as aforesaid, or of which such Wrapper or Label shall have been cut or torn, obliterated, or cancelled, or bear any other Mark or Appearance of having been opened or tampered with, shall be sold or exposed for Sale by or be found in the Possession of any Importer or Manufacturer of or Dealer in or Retailer of Tobacco, he shall forfeit either treble the Value thereof or the Penalty of Twenty Pounds, and all such Tobacco shall be forfeited: Provided nevertheless, that if at the Time of the passing of this Act any Manufacturer of or Dealer in Tobacco shall have in his Possession any Foreign Cavendish or Negrohead Tobacco, he may bring the same to any Customs Warehouse approved for the wrapping and labelling of Cavendish or Negrohead Tobacco, and may there wrap and label the same, first rendering an Account thereof, and showing to the Satisfaction of the Commissioners of Customs that the Duty thereon upon the Importation thereof has been duly paid; and if any Foreign Cavendish or Negrohead Tobacco shall be found in the Possession of any Manufacturer of or Dealer in Tobacco after the Expiration of Twenty-eight Days from the passing of this Act, not being so wrapped and labelled as aforesaid, the same shall be forfeited, and such Manufacturer of or Dealer in Tobacco shall forfeit either treble the Value thereof or the Penalty of Twenty Pounds, at the Election of the Commissioners of Customs or Inland Revenue. VII. The Labels by this Act directed to be provided by the Commissioners of Customs shall be printed or stamped with such Device as they shall think proper; and if any Person shall forge or counterfeit any such Label or the Device thereon, or shall utter any such Label or Device knowing the same to be forged or counterfeited, he shall, on Conviction of such Offence, be imprisoned in the House of Correction, with Hard Labour, for any Term not exceeding Six Calendar Months nor less than Three Calendar Months. VIII. If any Retail Dealer or Vendor of any Packet of Cavendish or Negrohead Tobacco, labelled as required by this Act, shall fail on the Sale thereof to obliterate, before Delivery to the Purchaser, the Label, so as to render the same incapable of being again used for the same Purpose, he shall forfeit the Penalty of Twenty Pounds. IX. No Cavendish or Negrohead Tobacco containing the Leaves or Trees of Plants other than of the Tobacco Plant shall be imported into Great Britain and Ireland, nor shall any Cavendish or Negrohead Tobacco be imported into Great Britain and Ireland, except to be warehoused in the first instance in some Warehouse approved by the Commissioners of Customs for Security of Duties of Customs on Tobacco; and if any such Cavendish or Negrohead Tobacco shall be imported contrary hereto, or being imported shall not be forthwith duly entered and warehoused, the same shall be forfeited, and the Importer thereof, and every Dealer or other Person concerned in the Importation thereof, or to whose Hands the same shall come, shall forfeit either treble the Value thereof or the Penalty of One hundred Pounds, at the Election of the Commissioners of Customs. tion of Tobacco or Negro head) con taining X. All manufactured Tobacco (other than Cavendish or ImportaNegrohead) imported into or found in Great Britain and Ireland containing or having mixed therewith any Material (except or Ingredient prohibited by any Act in force to be used in Cavendish the Manufacture in the United Kingdom of Tobacco shall be forfeited; and the Importer thereof and any Dealer or prohibited other Person concerned in the Importation, harbouring, or Ingredients concealing thereof, or to whose Hands the same may come, to be forshall forfeit either the treble Value thereof or the Penalty of One hundred Pounds, at the Election of the Commissioners of Customs. feited. sioners of Customs may make Rules and tions for this Act into effect. XI. It shall be lawful for the Commissioners of Customs Commisfrom Time to Time to make such Rules and Regulations as shall appear to them to be necessary or proper for regulating the safe Removal of any Tobacco, or of any Surplus, or Stalks, Waste, or Refuse thereof, to any Warehouse, Part or Division of any Warehouse, or from any such Ware- carrying house, Part or Division of a Warehouse, to another for the Purposes of this Act, and for securing the same against fraudulent Abstraction, and also for regulating the Times of opening and closing any such Warehouses or Parts or Divisions of a Warehouse, and the Admission of Workmen for the Purpose of manufacturing and packing, wrapping, and labelling the Tobacco therein, and also to make all such other Rules and Regulations as they shall think fit for the Purpose of carrying out the Object and Intention of this Act in all Cases not herein expressly provided for, and to require such Security by Bond or otherwise for the Purposes above mentioned, and for Security of the Duties on Tobacco, as they shall see fit. XII. Any Duty or Service required by this Act to be done or performed by any Officer of Customs may be done by any Officer of Customs or Inland Revenue or Excise, or other Person appointed for that Duty or Service by the Commissioners of Customs or the Commissioners of Inland Revenue respectively, and every such Officer or other Person shall be deemed to be the proper Officer for such Duty or Service. Officers of Inland Revenue may yout Customs or Provisions of this Act. Forfeitures XIII. All Penalties and Forfeitures which may be in- How Pencurred under this Act may be prosecuted, sued for, and alties and recovered by Order of the Commissioners of Customs or are to be the Commissioners of Inland Revenue under this or any rand prosecuted other Act or Acts relating to the Customs, Inland Revenue, recovered. or Excise respectively. b Mode of estimating Penalties XIV. In any Suit or Prosecution for the Recovery of any Penalty or Forfeiture under this or any other Act per Value. relating to the Customs in respect of any manufactured Tobacco, whether the same shall consist of Cigars, Snuff, Tobacco Stalks, Tobacco Stalk Flour, Snuff Work, or other Article manufactured wholly or in part from Tobacco, it shall be sufficient to describe the same in any Information or other Proceeding had thereon as manufactured Tobacco, and it shall be so deemed for the Purpose of such Suit or Prosecution; and in estimating the Amount of any Penalty determinable by the Value of the Article with the Duty of Importation chargeable thereon, the same shall be ascertained, as to the Tobacco, at the Market Price in London, at or about the Time of the Offence, of Tobacco of the like Sort or Denomination of the best Quality; and, as to the Duty, at the Rate then chargeable on the Importation of Tobacco of the like Sort or Denomination; but if the Tobacco, the Subject of such Prosecution, be of a Kind prohibited to be imported, a Sum equal to the highest Rate of Duty then chargeable on the Importation of any Sort of manufactured Tobacco shall be added to the Price of the Tobacco And as to any unmanufactured Tobacco, in estimating the Amount of any Penalty in respect thereof for the Purpose of any Suit or Prosecution, the same shall be determined by the Market Price in London, at or about the Time of the Offence, of unmanufactured Tobacco of the best Quality, with the highest Rate of Duty then chargeable on the Importation of unmanufactured Tobacco added thereto. This Act not to repeal the Provisions of 3 & 4 Vict. c. 18, and 5 & 6 Vict. c. 93. Com XV. Provided always, That nothing in this Act contained shall be construed, deemed, or taken to repeal, alter, or affect any of the Provisions contained in an Act passed in the Third and Fourth Years of Her Majesty's Reign, Chapter Eighteen, intituled An Act to discontinue the Excise Survey on Tobacco, and to provide other Regulations in lieu thereof; and an Act passed in the Fifth and Sixth Years of Her Majesty's Reign, Chapter Ninety-three, to amend the last-mentioned Act, save and except so far as the same are altered or varied by this Act. XVI. This Act shall come into operation on the Day of mencement the passing thereof; and in citing it in other Acts of Parliament and in legal Instruments it shall be sufficient to use Short Title. the Expression The Manufactured Tobacco Act, 1863.' of Act. CAP. X. An Act for prohibiting the Exportation of Salmon at certain 22 & 23 'WHEREAS the Sale of Salmon within the United Kingdom is prohibited at various Times; that is to say, if caught in England within the Limits of the Salmon 24 & 25 Fishery Act, 1861, is prohibited between the Third Day Vict. c. 109. of September and the Second Day of February; if caught in any Fishery District in Ireland is prohibited during such Time as the Capture of Salmon is prohibited in that District; if caught in Scotland within the Limits of "The 25 & 26 Salmon Fisheries (Scotland) Act, 1862," is probibited be- Vict. c. 97. tween the Commencement of the latest and the Termination of the earliest Annual Close Time fixed for any District; if caught in the River Tweed, as defined by "The Tweed Fisheries Amendment Act, 1859," is prohibited between the Fourteenth Day of September and the Fifteenth Day of February: And whereas the Capture or Possession of foul or unseasonable Salmon within the Limits of the United Kingdom is prohibited at all Times: And whereas the Provisions of the said Acts are evaded by the Exportation for Sale in France and other Foreign Countries of Salmon that cannot legally be sold within the Limits of the United Kingdom: Be it enacted by the Queen's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, as follows: I. This Act may be cited for all Purposes as 'The Salmon Acts Amendment Act, 1863.' II. No Part of the United Kingdom, however situated with regard to any other Part, shall be deemed for the Purposes of this Act to be Parts beyond Seas. III. No unclean or unseasonable Salmon, and no Salmon caught during the Time at which the Sale of Salmon is prohibited in the District where it is caught, shall be exported or entered for Exportation from any Part of the United Kingdom to Parts beyond Seas. All Salmon exported or entered for Exportation in contravention of this Section shall be forfeited, and the Person exporting or entering the same for Exportation shall be subject to a Penalty not exceeding Five Pounds in respect of each Salmon so exported or entered for Exportation. The Burden of proving that any Salmon entered for Exportation from any Part of the United Kingdom to Vict. c. lxx. Short Title. 'Parts beyond Seas' defined. Export of unclean or able Salmon, or unseason Salmon caught at certain Times, prohibited. |