Tobacco Act of 1884 No 10a (NSW)
No. XII.
| ToBiCCO (No. 2). | An Act for imposin^^ a D uty on Tobacco m anufactured in I^ew South W ales and for regulating the M anufacture and Sale under license of Tobacco in bond and for |
| o ther purposes. | \lQtli April, 1884.] |
“F )E it enacted by tbe Queen’s Most Excellent Majesty by and with l > the advice and consent of tbe Legislative Council and Legislative Assembly of New South M'ales in Parliament assembled and by tbe authority of tbe same as follows :—
| Title and commence | 1. This Act may be cited as the “ Tobacco Act of 1884” and |
| ment of Act. | shall be deemed to have come into operation on the twentieth day of Eebruary one thousand eight hundrc'd and eighty-four. |
| Interpretation. | 2. In the construction of this ^Vet and any regulations there under unless the context be repugnant to such construction the terms “ manufacture” “ manufacturing” or “ manufactured” shall include the process of cutting pressing grinding crushing or rulibing any raw or leaf tobacco or otherwise preparing raw or leaf tobacco or manufactured or partially manufactured tobacco and of putting up for use or consumiition any scraps waste chippings stems or deposits of tobacco resulting from any ]n’ocess of handling tobacco and tlio term “ prescribed ” means prescribed by this Act or anv such regulations. |
| ' | 3. |
| 1884. | VIC. | N o . 12. | 1 9 |
Tobacco (No. 2).
3. The Colonial Treasurer may appoint warehouses to he called Tobacco factories,
tobacco factories wherein the manufacture of tobacco cigars or cigarettes from the leaf may he carried on and may also direct in what parts of such factories the respective processes of such manufacture shall he conducted and in what parts any leaf tobacco may he stored for the purpose of manufacture or wherein manufactured tobacco cigars or cigarettes may he stored until exported or the duty due thereon shall he paid.
4. Upon tobacco manufactured in any tobacco factory licensed Grant of excise duty,
under this Act on entry for liomc consumption there sliall he levied and collected for the use of Her Majesty the excise duties following that is to say—
Upon tobacco manufactured or cut a duty of one shilling per pound. Upon cigars and cigarettes a duty of two shilling and sixpence
per pound.
5. An annual fee as prescribed and not exceeding two hundred and fifty pounds payable quarterly in advance shall he paid by the proprietor or occupier of cviay licensed tobacco factory to the Collector of Customs at the port where such factory is situated and in other places to such officer as may he appointed by the Colonial Treasurer to receive such fee.
6 . Tlic Governor with the advice of the Executive Council may Regulations and
make regulations as to the manner in which any licensed tobacco factory shall he secured by locks fastenings or otherwise and for the manage ment or control of any such factory and the Collector of Customs shall require security by bond in the prescribed form and sum to he executed by the proprietor or occupier thereof together with one sufficient surety to he approved by the said Collector for the security of the duty due on any tobacco cigars or cigarettes deposited in any such factory and for the due observance of this Act and of the regulations.
7. No person shall sell tobacco cigars or cigarettes unless he Registration,
Govermnent Gazette The annual fee payable for such license shall he five shillings And if any person shall sell tobacco cigars or cigarettes without having previously registered his name and place of business he shall he liable to a penalty not exceeding one hundred pounds ;ind no registration shall ho considered complete until the license fee as afore said shall have been paid to a person authorized to receive the same.
shall previously have registered his name and place of business in neaiers in tobacco
the prttscribed manner and shall have obtained a license in the form
of the Schedule hereto from an officer duly appointed by the Colonial
8 . Any olRcer of Customs having a writ of assistance or any Seizm-e of tobacco
other person duly authorized in writing by the Colonial Treasurer may enter any land premises houses buildings or other place whether regis tered or licensed under this Act or not and search for any tobacco cigars or cigarettes whether manufactured or not and seize and take away any such tobacco cigars or cigarettes upon which there has not been paid the duty lawfully chargeable thereon.
9. All refuse and waste accumulated in any tobacco factory Destruction of refuse
shall he removed or destroyed in manner prescribed.
10. The Collector of Customs may by order permit goods liable riaToring.
to duty on importation and lodged in any bonded warehouse to he removed to any licensed tobacco factory for the purpose of being used for sweetening or flavoring tobacco.
11. No tobacco cigars or cigarettes shall he delivered from any pnekagee.
licensed tobacco factory except in packages of the prescribed weight.
12. Tobacco cigars and cigarettes may he manufactured for Manufacture of
| export in bond Avithout payment of duty on the imported leaf under | export. |
| the prescribed conditions and proA’isions. |
| 20 | N o. | 12. | 4.’?“ VIO. | 18 8 4 . |
Tobacco (No. 2).
Mamifacture of
| tobacco prohibited | 13. Erom and after the commencement of this Act no tobacco j)rovisions of this Act and any person who shall manufacture tobacco contrary to the provisions of this Act shall be liable to a penalty not exceeding fifty pounds for every day on which he shall so manufacture the same and to forfeit all tobacco so manufactured by him. |
| except under tli.s | shall he manufactured in New South Wales otherwise than under the |
| Act. | |
| Onus of proof on | 14. In all proceedings taken against any person for any breach of the provisions of this Act or the regulations thereunder the burden of proving that such person was exempt from any penalty shall he upon the defendant. |
| party charged. | |
| Regulations. | 15. I t shall be lawful for the Governor with the advice of the Executive Council to make regulations for carrying out the provisions of this Act and from time to time to I'cscind or alter the same and any person committing a breach of any such regulations or of any of the provisions of this Act for which no specific penalty is provided shall he liable to a penalty not exceeding one hundred pounds Provided that a copy of such regulations shall he laid before both Houses of Parliament within one month from the issue thereof if Parliament he then in Session or otherwise within one month after the commence ment of the next ensuing Session. |
| Incorporation of | 10. The provisions of all laws now or hereafter in force relating to the Customs shall he deemed to he incorporated with this Act and shall he applied as far as the same can he a]iplicd in the collection and recovery of the duties enumerated in this Act. |
| Customs laws. |
SCHEDULE.
L icexse to sell T obacco.
| No. | 188 |
| W hereas | of | has this clay registered liis name and prcini.sos and paid |
| into niy olUoo the sum of | shillings I do hercl)y license the said | to sell on |
tlu! said promises tobacco cigars or cigarettes for the year ending 188 subj('ct to the rt^gulations now or whicli may hereafter be in force under the “ Tobacco Act 1884.”
F orm of B ond.
| K now all men by these presents Tliat we | of | in the Colony of |
| New South Wales and | of | are jointly and each of us is severally held and |
lirinly bound unto Her Majesty Her Heirs and Successors in the sum of pounds to bo paid to Her iMajesty Her Fleirs and Successors for whicli payment to bo well and truly made we bind ourselves jointly and each of us bindeth him.self severally our and each our heirs executors and administrators and every of them firmly by these presents.
| Sealed with our seals and dated this | day of | in the year of our |
Lord one thousand eight hundred and eighty
| W hereas the above-bounden | of a tobacco factory situated in | street in |
| in the Colony of | wherein the manufacture of tobacco from the leaf |
within the moaning of the “ Tobacco Act 1884 ” is intended to be carried on And wliereas the Collector of Customs for the time being has required that this bond shall be entm’cd into and has approved of tlie above-bounden as suflicient surety and the above sum is the amount fixed by regulations duly made in pursuance of the said Act as the amount of the bond for tlie security of the duty due on any tobacco cigars or cigarettes which may be deposited in the said factory and for the due and faithful observance of the terms conditions and requirements of the said Act and of the regulations now made or hereafter to be made thereunder Now the condition of the above obligation is such that if the said do and shall pay or cause to bo paid all duties of excise due or to become duo under the said Act on any tobacco cigars or cigarettes which may bo deposited in the said tobacco factory and also do and shall well truly and faithfully observe the terms conditions and requirements of the said Act and of the regulations now made or hereafter to bo made tlion this obligation to bo void otherwise to remain in full force and virtue.
Signed scaled and delivered by the said
| in the presence of | j |
Signed sealed and delivered by tlie said (
| in the presence of | j |
No. XIII.
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