TABLE N.-TABLE FOR DETERMINING THE WEIGHT PER GALLON OF SPIRITS BY Column A. Column B. Column A. Column B. Column A. Column B. Column A. Column B. Short title. Commencement. Parts. No. 9 of 1901. An Act relating to Excise. [Assented to 5th October, 1901.] E it enacted by the King's Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows: PART I.-INTRODUCTORY. 1. This Act may be cited as The Excise Act 1901. 2. This Act shall commence on a day to be fixed by proclamation. * * Proclaimed to commence 7th October, 1901. See Gazette, 5th October, 1901. Part V.-Excise Supervision, Manufacturers' Books, and Part VI.-Payment of Duty, Removal of Excisable Goods Part VII.-Special Provisions relating to Tobacco. 4. In this Act except where otherwise clearly intended "By authority" means by the authority of an officer doing duty "Excise Acts" includes this Act and all other Acts relating to 66 Excisable goods" means goods in respect of which excise duty is imposed by the Parliament. "Factory" means the premises on which any person is licensed to manufacture excisable goods, and includes all adjoining premises used in connexion therewith or with the business of the manufacturer. 66 Gazette notice" means a notice signed by the Minister and "Justice" means any Justice of the Peace having jurisdiction 66 66 Licence" means a licence to manufacture excisable goods. Manufacture" includes all processes in the manufacture of excisable goods. "Manufacturer means a person licensed under this Act to manufacture excisable goods. "Material" includes all material used in the manufacture of excisable goods and declared by proclamation to be material within the meaning of this Act. "Officer" includes all persons employed in the service of the Customs. "Permission" means the written permission of the Collector. "Prescribed" means prescribed by this Act. "Producer" means a person registered under this Act as a producer of material. "The Customs" means the Department of Trade and Customs. "This Act" includes all Excise Acts incorporated therewith and all regulations made under this Act or any such Excise Act. Definitions. Penalty at foot of sections. Application of Minister. Comptroller- Delegation by Delegation by Revocation of delegation. General power of Collector. Customs officers Fees. Time for compliance with this Act. Right to 5. The penalties referred to at the foot of sections indicate that any contravention of the section whether by act or omission is an offence against this Act punishable on conviction by a penalty not exceeding (except as hereinafter provided) the penalty mentioned. 6. Except so far as inconsistent therewith this Act shall be incorporated and read as one with all other Excise Acts, but so that only Parts II., VIII., IX., X., XI., XII., XIII., and XIV. shall apply to beer and spirits which are dealt with by other Acts of the Parliament. PART II.-ADMINISTRATION. 7. Until it is otherwise lawfully determined the Excise Acts shall be administered by the Minister of State for the Commonwealth administering the Customs. 8. The Comptroller-General of Customs shall under the Minister have chief control of Excise throughout the Commonwealth. 9. In relation to any particular matters or class of matters or to any particular State or District the Minister may by writing under his hand delegate any of his powers under any Excise Act (except this power of delegation) so that the delegated powers may be exercised by the delegate with respect to the matters or class of matters specified or the State or District defined in the instrument of delegation. 10. The Comptroller with the written approval of the Minister may similarly delegate any of his powers under any Excise Act. 11. Every delegation, whether by the Minister or Comptroller, shall be revocable in writing at will, and no delegation shall prevent the exercise of any power by the Minister or Comptroller. 12. In all cases not herein otherwise provided for the Collector may exercise any power exercisable by the Customs under any Excise Act. 13. All officers of Customs shall be officers of Excise and all officers of Excise shall be officers of Customs. 14. No fees shall be charged for the registration of producers or dealers under this Act, but licence-fees shall be as prescribed. 15. In the event of any Excise being hereafter imposed in relation to any manufacture previously free there shall be allowed two months from the commencement of the Act imposing the Excise for compliance with the provisions of this Act relating to registration and licences, but during such period every unlicensed person who manufactures excisable goods shall comply with this Act as if licensed and the premises on which he manufactures excisable goods shall be deemed a factory. 16. The Customs shall have the right to require and take securequire security rities for compliance with the Excise Acts and generally for the protection of the revenue and pending the giving of the required security in relation to any goods subject to the control of the Customs may refuse to deliver the goods or to pass any entry relating thereto. 17. Where any security is required to be given such security Security. may be by bond or guarantee or cash deposit or all or any of such methods so that in each case the security shall be approved by the Collector. 18. When security is required for any particular purpose security General security may by the authority of the Comptroller be accepted to cover all may be given. transactions for such time and for such amount as the Comptroller may approve. bonds. 19. All Customs securities may after the expiration of three Cancellation of years from the date thereof or from the time specified for the performance of the conditions thereof be cancelled by the Comptroller. 20. If the Collector is not at any time satisfied with the sufficiency New sureties. of any security he may require a fresh security and a fresh security shall be given accordingly. 21. The form of Customs security in Schedule I. hereto shall suffice for all the purposes of a bond or guarantee under any Excise Act and without sealing shall bind its subscribers as if sealed and unless otherwise provided therein jointly and severally and for the full amount. Form of Customs security. Customs 22. Whenever any such Customs security is put in suit by the Effect of Collector the production thereof without further proof shall entitle security. the Collector to judgment for their stated liability against the persons appearing to have executed it unless the defendants shall prove compliance with the condition or that the security was not executed by them or release or satisfaction. lesser licence 23. A lesser licence may at any time be surrendered for a larger Surrender of licence and in such case the licensee shall receive credit for a propor- for tionate part of the fee paid for the lesser licence against the amount larger licence. payable for the larger licence. 24. Excisable goods and goods liable to duties of Customs may Goods for use in in prescribed cases and subject to the prescribed conditions be manufacture. delivered free of duty or subject to such lower duty as may be prescribed for use in the manufacture of excisable goods. PART III.-PRODUCERS AND DEALERS. 25. No person shall produce material for the purpose of sale or Producers to be manufacture unless he is registered as a producer. Penalty Twenty pounds. : 26. Registration of producers shall be effected as follows: registered. How registration (a) The producer shall send to the Collector a request for effected. Dealers to be registered. Mode of registration of dealers. Storage of material. Unregistered premises. Registration of separate premises. Notice of ceasing to in material. (b) The Collector shall register the producer's name and the place where he produces material in a book, and shall furnish to the producer a certificate of registration in the form of the Schedule III. hereto. 27. No person shall deal in material unless he is registered as a dealer, but this shall not apply to producers who deal only in material of their own production. Penalty Twenty pounds. 28. Registration of dealers shall be effected as follows: (a) The dealer shall send to the Collector a request for registration in the form in Schedule IV. to this Act. (b) The Collector shall register the name and place of business of the dealer in a book, and shall furnish to the dealer a certificate of registration in the form in Schedule V. to this Act. 29. Except by permission no producer or dealer shall keep or store material at any place other than the premises in respect of which he is registered. Penalty Twenty pounds. 30. No producer shall produce material except at the premises in respect of which he is registered and no dealer shall carry on business as a dealer except at the premises in respect of which he is registered. Penalty Twenty pounds. 31. Any producer or dealer may be severally registered in respect. of any number of separate and distinct premises. 32. Every producer who ceases to produce material and every produce or deal dealer who ceases to carry on business as a dealer shall forthwith give notice to the Collector that he has ceased to produce material or to carry on business, as the case may be, and the Collector shall thereupon cancel his registration. Accounts and returns. Granting of licences. Manufacturers to be licensed. Saving existing licences. 33. Producers and dealers shall as prescribed keep accounts and furnish returns of all materials produced or dealt in by them. Penalty Twenty pounds. PART IV. LICENSING OF MANUFACTURERS. 34. Licences to manufacture may be granted by the Collector, and may license manufacture without limitation or subject to any specified limitation. 35. No person shall manufacture except pursuant to this Act and a licence granted thereunder. Penalty: One hundred pounds. 36. Every licence to manufacture in force under any State Act at the commencement of this Act shall unless previously cancelled continue in force as a licence under this Act until the expiration of |