No. 67/1926:

BEET SUGAR (SUBSIDY) ACT, 1925.

BEET SUGAR (SUBSIDY) ACT, 1925.

WHEREAS it is enacted by Section 5 of the Beet Sugar (Subsidy) Act 1925 (No. 37 of 1925) that the Minister for Finance may by order make regulations for all or any of the following purposes, that is to say :—

(a) prescribing any matter or thing which is in that Act referred to as prescribed or to be prescribed by regulations made under that Act;

(b) prescribing the requirements, agreements, and evidence to be complied with, entered into, or given by persons claiming or intending to claim subsidies under that Act for the purpose of proving their right to and the amount of such subsidies,

NOW, therefore, the Minister for Finance, in exercise of the powers conferred on him by the Beet Sugar (Subsidy) Act, 1925 (No. 37 of 1925), and of every and any other power in this behalf him enabling, does by this order make the following regulations, that is to say :—

1. These regulations may be cited as the Beet Sugar (Subsidy) Regulations, 1926.

2. In these regulations

the expression " the Act " means the Beet Sugar (Subsidy) Act, 1925 (No. 37 of 1925) ;

the expression " the Minister " means the Minister for Finance;

the word " sugar " means sugar manufactured from sugar beet grown in Saorstát Eireann; and

the word " factory " means a factory at which sugar beet is delivered and sugar extracted therefrom.

3. The Interpretation Act, 1923 (No. 46 of 1923), applies to the interpretation of these Regulations in like manner as it applies to the interpretation of an Act of the Oireachtas.

4. (1) All subsidies payable under the Act will be paid on the quantities of sugar manufactured weekly by the person to whom the subsidy is payable.

(2) The amount of the subsidy payable under the Act to any person in respect of any particular week shall be calculated on the quantity of sugar proved to the satisfaction of the Minister to have been manufactured by that person in that week.

(3) The subsidy payable to any person in respect of any particular week shall be paid as soon as may be after the amount thereof has been ascertained.

(4) For the purposes of this regulation, sugar shall not be deemed to be manufactured until it has been produced to the Officer of Customs and Excise at the factory as manufactured sugar, and he has taken an account thereof, and it has been deposited in a place in the factory approved by the Revenue Commissioners for the storage of manufactured sugar.

5. (1) All claims for subsidies under the Act shall be made weekly on the form numbered 1 in the Schedule hereto.

(2) Every such claim made by a company shall be signed by an official or officials of such company duly authorised by such company in that behalf, and every such claim made by a single individual shall be signed by such individual or by his manager or other superior employee authorised in that behalf by him in writing, and every such claim made by a partnership shall be signed by all the partners or by one or more of them authorised in that behalf in writing by the others or other of them or by the manager or other superior employee of the partnership authorised in that behalf in writing by all the partners.

(3) Every such claim shall be certified by the officer of Customs and Excise at the factory.

(4) Every such claim when duly signed and certified as aforesaid shall be sent to the Department of Finance.

(5) A true copy of every such claim shall be handed to the Officer of Customs and Excise at the factory.

6. Whenever any question is raised by the Minister as to the amount of subsidy payable in any particular case, the Minister shall, before finally deciding such question, communicate to the person claiming the subsidy particulars of the item or matter in respect of which the question is raised.

7. (1) Every person to whom a subsidy has been paid under the Act in respect of sugar manufactured in any accounting year shall, within ninety days after the end of such accounting year, send to the Department of Finance in respect of each factory an annual declaration in the form numbered 2 in the Schedule hereto.

(2) Every such declaration made on behalf of a company shall be signed by the chairman of directors of such company, or in his absence by another director of such company and countersigned by the secretary of such company, and every such declaration made on behalf of a single individual or of a partnership shall be signed by such individual or by all the partners (as the case may be).

8. Every claimant for a subsidy under the Act shall permit any person specifically authorised by the Minister in that behalf, on production of his specific authority, to inspect and take extracts from the books and documents of such claimant which relate to his claims for such subsidy.

9. Every person claiming a subsidy under the Act who is engaged in any other business in addition to the manufacture of beet sugar shall so far as possible keep the accounts of the business of manufacturing beet sugar separate and distinct from the accounts of such other business.

10. (1) The profit and loss account for each accounting year to be furnished to the Minister, pursuant to section 3 of the act, shall be drawn up in such manner as shall show :—

(a) the balance of the profit and loss according to the previous year's account and how such balance has been dealt with;

(b) the profit and loss for the year to which the account relates, after charging all manufacturing and establishment expenses; and

(c) all charges for interest, depreciation and other charges and appropriations (including in the case of a company, Directors' fees) made before arriving at the net profit or loss, as the case may be.

(2) The balance sheet for each accounting year to be furnished to the Minister under section 3 of the act shall contain, in the case of a company governed by the Companies Acts, 1908 to 1924, a summary of the company's capital, assets and liabilities, and in the case of any other person, a summary of the capital, assets and liabilities employed in the business of manufacturing beet sugar, together with, in every case, such particulars as will disclose the nature of such assets and liabilities and the manner in which the value of the fixed assets was arrived at.

11. For the purposes of section 3 of the act an auditor shall be deemed to be a qualified auditor if he is a member of at lest three years' standing of the Institute of Chartered Accountants in Ireland or the Society of Incorporated Accountants and Auditors or of any other recognised body of Accountants which may be approved for the purpose from time to time by the Minister.

Given under the Official Seal of the Minister for

Finance this 2nd day of November, Nineteen

Hundred and Twenty-six.

SÉOSAMH UA BRAONÁIN,

Secretary, Department of Finance.

SCHEDULE.

FORM No. 1.

BEET SUGAR (SUBSIDY) ACT, 1925 .

Weekly claim for subsidy to be filled in by manufacturers of sugar produced from sugar beet grown in Saorstát Eireann.

Name of Factory ............................................................ .........................................

Manufacturing Season ............................................................ .................................

Claim for week ended ............................................................ ..................................

This claim is in respect of sugar manufactured only from sugar beet grown in Saorstát Eireann, and for which not less than the price specified by the Beet Sugar (Subsidy) Act, 1925 , has been paid or agreed to be paid.

This claim includes no quantities in respect of which subsidy has already been claimed or which are not entitled to subsidy under the terms of the said Act.

I hereby state that the particulars contained in this claim are correct.

For the ............................................................ ......................................................

(Signed)............................................................ .....................................................

............................................................ ..........................................................

(State capacity in which the claim is signed, i.e., claimant, or as claimant's manager, secretary, etc., or as one of the partners in the claiming partnership, or as the case may be.)

Date...................................................

I hereby certify that the particulars contained in the above claim are correct.

...........................................................

Officer of Customs and Excise at the Factory.

Date .......................................................

FORM No. 2.

BEET SUGAR (SUBSIDY) ACT, 1925 .

Annual Declaration to be forwarded within ninety days after the end of each accounting year by manufacturers of sugar from sugar beet grown in Saorstát Eireann.

Name of Factory ............................................................ ...................................

Manufacturing Season ............................................................ ...........................

(I)

............................................................ ......................................... occupier(s)

(We)

1. Home-Grown Beet.—The quantity of beets delivered into the factory during the last season for the manufacture of beet sugar is ............... tons ............... cwt., all of which have been grown in Saorstát Eireann.

2. Minimum Price.—The sugar content in the aforesaid beets as received averaged ....................... per cent., the average price paid or agreed to be paid per ton of beets delivered on the basis of the said average sugar content being. .............. In no case has the price paid or agreed to be paid to the grower been less than the price specified in the above-mentioned Act.

Dated this ................ day of .........................., 19.......

(Signed)............................................................ ........................................

This declaration must be signed by the proprietor of the factory, or, in the case of a partnership, by all the partners, or, in the case of a company, by the Chairman, or in his absence a director, and, in the case of a company, must also be countersigned by the secretary of the company.