Agricultural Implements Regulations (Provisional)

STATUTORY RULES.

1907. No. 122.

PROVISIONAL REGULATIONS UNDER THE EXCISE ACT 1901 AND THE EXCISE TARIFF 1906 (No 16 of 1906).

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby certify that, on account of urgency, the following Regulations under the Excise Act 1901 and the Excise Tariff 1906 (No. 16 of 1906) should come into immediate operation, and make the Regulations to come into operation forthwith as Provisional Regulations.

Dated this eleventh day of December, One thousand nine hundred and seven.

NORTHCOTE,

By His Excellency’s Command, Governor-General.

AUSTIN CHAPMAN.

AGRICULTURAL IMPLEMENTS REGULATIONS.

Definitions.

1. In these Regulations, the term

“Agricultural implements” means the dutiable goods specified in the schedule to the Excise Tariff 1906 (No. 16 of 1906).*

“Comptroller” means the Comptroller-General of Customs.

“Collector” means the Collector of Customs for the State.

Licences.

Applications.

2. (1) Applications for licences to manufacture agricultural implements shall be made in the form prescribed in Schedule VI. of the Excise Act 1901.

(2) 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 stories or flats in the buildings.

(4) The number of rooms in each story or flat, and the purpose for which each room is intended to be used.

Licence Fee.

3. The fee payable for a licence shall be £1 per annum.

* Note —The Schedule to the Excise Tariff 1906 (No. 16 of 1906) in printed as a note at the end of these Regulations.

C.16007.

Fee for Services of Officer.

4. The manufacturer shall pay for the services of an officer, when required, the sum of Two shillings per hour or portion of an hour.

Security to be Given.

5. Before a licence for the manufacture of agricultural implements is issued, approved security for compliance with the Excise Act 1901 and with these Regulations must be furnished by the applicant to such amount as may be determined by the Comptroller.

Manufacturer to Provide a Special Store-Room.

6. Every manufacturer, when directed by the Comptroller so to do, shall provide a secure store-room in his factory, in which shall be stored all agricultural implements (of the kinds specified in a notice to that effect issued by or by direction of the Comptroller) manufactured in his factory upon which duty has not been paid, 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.

7. Every manufacturer shall keep a book in a form approved by the Collector, in which he shall enter daily:—

(a) The number of each kind of agricultural implements manufactured in the factory:

(b) The number of each kind of agricultural implements—

(1) removed from the factory to a Customs warehouse,

(2) cleared for home consumption,

(3) entered for export.

(c) The amount of duty paid in respect of each kind of agricultural implements.

Manufacturers’ Returns.

8. Every manufacturer shall furnish to the Collector a quarterly return showing, in regard to the period covered by the return:—

(a) The number of each kind of agricultural implements on hand brought forward upon which Excise duty has not been paid.

(b) The number of each kind of agricultural implements manufactured in the factory.

(c) The number of each kind of agricultural implements—

(1) removed from the factory to a Customs warehouse,

(2) cleared for home consumption,

(3) entered for export.

(d) The number of each kind of agricultural implements in the factory at the end of the period covered by the return.

(e) The amount of duty paid in respect of each kind of agricultural implements.

Declaration Verifying Return.

9. The manufacturers’ quarterly return shall be verified by a declaration according to the following form:—

australian excise.

Declaration verifying Return by Manufacturer of Agricultural Implements.

I declare that the foregoing entries relating to the quarter or period ending are true and correct in every particular, and that no matter or thing required to be stated has been omitted therefrom.

Manufacturer.

Declared before me this day of 190 .

J.P. or Officer.

When Returns to be made up to.

10. The manufacturers’ quarterly return shall be made up to the close of the last day of the months of March, June, September, and December respectively in each year.

When Returns to be sent in.

11. 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.

12. Agricultural implements of a kind ordinarily put up in packages may be removed from a factory in packages of any size or weight approved by the Collector.

Marking of Packages.

13. The manufacturer shall mark upon every outside package containing dutiable goods 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 Dutiable Goods.

14. Every manufacturer at whose factory a supervising officer is not permanently stationed shall, before removing dutiable goods from his factory, give at least twenty-four hours’ notice, in writing, to the Collector of the time when he intends to remove the goods. The Collector may authorize the removal of goods without the prescribed notice at his discretion.

Returns of Agricultural Implements.

15. Every person who makes or has made any agricultural implements (whether licensed as a manufacturer under any Excise Act or not) shall on demand, in writing, by the Collector, furnish a true return, in writing, setting out the quantity of each kind of agricultural implement on which Excise duty has not been paid which has been made by him during any period subsequent to the first day of January, 1907, specified in the notice.

Agricultural Implement Makers to Answer Questions.

16. Every person who makes or has made any agricultural implements (whether licensed as a manufacturer under any Excise Act or not) and the manager or person in charge of the factory or premises where the agricultural implements were made 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 agricultural implements made by the first-mentioned person during any period subsequent to the first day of January, 1907.

Agricultural Implement Makers to Produce Books.

17. Every person who makes or has made any agricultural implements (whether licensed as a manufacturer 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 any agricultural implements which have been made by him subsequent to the first day of January, 1907, and the Collector or officer nominated by the Collector may inspect and take copies of or extracts from any such books or accounts.

Penalty for Breach of Regulations.

18. Any person guilty of any breach of these Regulations shall be guilty of an offence, and shall be punishable, on conviction, by a penalty not exceeding One hundred pounds.

*Note.—The Schedule to Excise Tariff 1906 is as follows:—

THE SCHEDULE.

excise duties.

By Authority: J. Kemp, Acting Government Printer, Melbourne.

C.16007.