No. 352/1934:

TABACCO GROWING REGULATIONS, 1934.

TABACCO GROWING REGULATIONS, 1934.

WHEREAS by virtue of sections 8 and 12 of the Tobacco Act, 1934 , the Revenue Commissioners are empowered to make the Regulations hereinafter contained:

NOW, THE REVENUE COMMISSIONERS, in exercise of the powers conferred on them in manner aforesaid, and of every and any other power them in this behalf enabling, do hereby make the following regulations, to be observed on and after the 1st day of December, 1934, that is to say:—

PART I. AS TO LICENCES, ENTRY AND DUTY.

1. The Commissioners may refuse an application for a licence to grow tobacco on any land on which from its situation with respect to the premises of a manufacturer of tobacco, they think it inexpedient to allow the growing of tobacco.

2. The Commissioners may refuse an application for a licence to cure or to rehandle tobacco in any premises in which from their situation with respect to the premises of a manufacturer of tobacco, they think it inexpedient to allow the curing or rehandling of tobacco.

3. The Commissioners may refuse an application for a licence to grow or to cure or to rehandle tobacco on the following grounds or either of them, that is to say:—

(a) that, at the time of the application, arrears of any duty for the time being payable on tobacco are due and owing by the applicant;

(b) that the applicant had been previously convicted of an offence in relation to the duty on tobacco.

4. Every grower and every curer and every rehandler shall in each year before making use of any land, shed or place for growing, curing, rehandling or storing any tobacco make entry in the prescribed form of the land upon which the tobacco is to be grown, and of every shed or place to be used by him in connection with the growing, curing, rehandling or storing of tobacco specifying the purpose for which each such shed or place is to be used, and the entry shall not be withdrawn while any tobacco remains on or in the entered land, shed or place. The grower, curer or rehandler shall sign the entry, and deliver it to the proper Officer.

5. Every grower before commencing to grow any tobacco and every curer and every rehandler before receiving any tobacco for curing or rehandling shall give security in such sum and in such form as the Commissioners may require that he will observe and comply with all regulations made by the Commissioners in relation to the tobacco. The security to be given by a grower shall also be a security for the due removal of all tobacco grown by him to the premises of a curer or rehandler or for otherwise accounting for the same. The security to be given by a curer shall also be a security for the due removal of all tobacco cured by him to the premises of a rehandler or for otherwise accounting for the same.

6. Every grower who cures tobacco grown by himself and every curer must produce to the proper officer for preliminary weighing all tobacco grown by him or received by him for curing in any year as soon as it is in a condition to be weighed and not later than the first day of January following the cutting or gathering of the tobacco or such subsequent day as the Commissioners may allow. Each package in which the tobacco is produced must be distinguished by an identification mark and number, and the weight ascertained at the preliminary weighing shall be used for the purpose of raising a presumptive charge of duty in respect of the total quantity of the tobacco produced.

7. The duty on the tobacco shall become chargeable as soon as it is in a fit state for use by a manufacturer of tobacco and an account of the tobacco shall then be taken, but in the event of there being a deficiency, not accounted for by a legitimate cause, in the weight then ascertained as compared with the weight ascertained on the preliminary weighing the weight ascertained on the preliminary weighing shall, subject to such allowance for loss of weight during the process of curing and rehandling as the Commissioners may allow, be deemed to be the weight of the tobacco chargeable with duty.

PART II. AS TO THE GROWING, CURING, REHANDLING AND REMOVAL OF TOBACCO.

8. A book in the prescribed form, called a Tobacco Growers and Curers' Entry Book, shall be delivered by the proper Officer to every grower and every curer of tobacco, and the following provisions shall have effect in relation to the book, and to the entries to be made therein:—

(a) The grower or curer shall keep the book upon some part of his entered premises at all times ready for the inspection of any Officer, and shall permit any Officer at any time to inspect the same and make extracts therefrom, and shall, when the book is filled up, or at any time if demanded, return it to the proper Officer.

(b) The grower shall make the following entries in his Tobacco Entry Book:—

(1) He shall enter on the day of sowing any seeds the date of sowing and the name of the variety or varieties of seeds sown.

(2) He shall enter separately on the day of planting any tobacco plants the date of planting, the name of the variety or varieties planted, the number of plants of each variety planted, the area of the land planted and if more than one variety is planted the area of land planted with each variety.

(3) He shall on the day of the receipt from, or the removal to, the premises of another licensed grower of any tobacco plants enter the name and address of the grower from whom the plants are received or to whom the plants are removed, the variety or varieties of the tobacco, the number of plants of each variety, and the date upon which the plants are received or removed.

(4) He shall not later than the day on which the cutting or gathering of tobacco is commenced enter the date of such commencement.

(c) A grower other than the holder of an experimental manufacturer's licence shall also enter in his Tobacco Entry Book:—

(1) On the day of removing any tobacco to a curer's premises the date of removal, the name of the curer to whom and the situation of the premises to which the tobacco is removed, the actual weight of the tobacco removed if it is sufficiently cured to be handled in bulk or the estimated weight if it is in a green state.

(2) On the day of removing any tobacco to a rehandler's premises, the date of removal, the name of the rehandler to whom and the situation of the premises to which removed, and the number of packages of tobacco and the net weight of each variety of tobacco removed.

(d) A curer shall enter in his Tobacco Entry Book:—

(1) On the day of receipt by him of any tobacco for curing, the date of receipt, the condition of the tobacco when received, the name and address of the grower, the weight of the tobacco or in the case of tobacco in a green state the estimated weight thereof.

(2) On the day of removal of any tobacco to a rehandler's premises the date of removal, the name of the rehandler to whom and the situation of the premises to which removed, the number of packages of tobacco removed, and the net weight of each variety of tobacco removed.

(e) The grower or curer shall at the time of making any entry, insert the date when the entry is made; and shall not cancel, obliterate or alter any entry in the book or make any entry therein which is untrue in any particular.

9. A book in the prescribed form called a Tobacco Rehandler's Entry Book shall be delivered by the proper Officer to every rehandler of tobacco and the following provisions shall have effect in relation to the book and to the entries to be made therein:—

(a) The rehandler shall keep the book upon some part of his entered premises at all times ready for the inspection of any Officer and shall permit any Officer at any time to inspect the same and make extracts therefrom, and shall, when the book is filled up or at any time if demanded, return it to the proper Officer.

(b) The rehandler shall enter in his Tobacco Entry Book on the day of receipt by him of any tobacco for rehandling the date of receipt of the tobacco, the name and address of the grower or curer from whom received, the number of packages received and the weight of each variety of the tobacco received.

(c) The rehandler shall at the time of making any entry insert the date when the entry is made; and shall not cancel, obliterate or alter any entry in the book or make any entry therein which is untrue in any particular.

10. A grower shall not receive any tobacco other than plants for replanting from another grower except with the permission of the Commissioners and under such conditions as they may prescribe; and no tobacco shall be removed from the land where it has been grown without the permission of the Commissioners except for replanting in the entered lands of a grower or to an entered curing shed on the grower's premises, or to the entered premises of a curer or of a rehandler.

11. The grower shall, forty-eight hours at least before commencing to cut or gather tobacco, give to the proper Officer notice in writing of his intention to do so and shall state in the notice whether he intends to cure the tobacco when cut or gathered.

12. Tobacco grown by the holder of an experimental manufacturer's licence shall be cured and rehandled only on the entered premises of such manufacturer.

13. Where the curing and rehandling of tobacco are conducted on the same premises the process of curing shall be performed in a portion of the premises separate and distinct from that in which the rehandling is performed.

14. All tobacco received by a curer shall be produced to the Officer in charge of the curer's entered premises on his next visit, and shall be kept separate and untouched for twenty-four hours after its receipt if not earlier inspected by an Officer.

15. All tobacco received by a rehandler shall be produced to the Officer in charge of the rehandler's entered premises on his next visit, and shall be kept separate and untouched for twenty-four hours after its receipt if not earlier inspected by the Officer.

16. Every grower, curer and rehandler shall forty-eight hours at least before commencing to remove, weigh or pack any tobacco give to the proper Officer notice in writing of his intention to do so.

17. Tobacco cured by a grower (other than a grower who is the holder of an experimental manufacturer's licence) or by a curer shall be removed to the entered premises of a rehandler immediately after completion of the curing thereof, unless the special permission of the Commissioners for deferment of the removal is obtained; and all such tobacco shall be removed to the premises of a rehandler before the 1st January following the growing of the tobacco or such later date as the Commissioners may have allowed on a special application from the grower or curer.

18. All tobacco intended to be removed by a grower or by a curer to the entered premises of a rehandler shall, prior to the removal, be produced to the Officer and shall be packed and weighed in his presence.

19. All tobacco intended to be removed (except tobacco which on being cut and gathered is removed to a curing shed of the grower on the same premises or is removed in a green state to the entered premises of a curer) must be packed, except in the case of a remnant, into packages each of the gross weight of not less than thirty pounds. Each package must be legibly marked in ink or oil colour with a progressive number commencing with No. 1 for each year, and with the year of growing and also, in case of removal from a grower's premises, with the grower's name and the name of the farm or place where the tobacco was grown, and, in case of removal from a curer's premises, the name and address of the curer and of the owner of the tobacco.

20. All tobacco shall be finally packed and weighed in the presence of the Officer not later than the thirtieth day of June in the year following that in which it was grown, or such subsequent date as the Commissioners may allow, and shall immediately after the taking of the final account be removed, except with the special permission of the Commissioners, to a bonded warehouse.

21. All tobacco grown by the holder of an experimental manufacturer's licence shall immediately after the taking of the final account thereof, unless the Commissioners otherwise allow, be deposited in a bonded warehouse.

Duty shall be paid immediately after the taking of the final account on any such tobacco not deposited in a bonded warehouse as herein provided, and such tobacco shall, after payment of the duty chargeable thereon, be removed to the premises entered for the manufacture of tobacco by the holder of an experimental manufacturer's licence.

22. All tobacco plants removed by one grower to another grower and all tobacco removed to the entered premises of a curer shall be accompanied by a certificate in the prescribed form signed by or on behalf of the grower, specifying—

(a) The name of the grower and the place where the tobacco was grown.

(b) The number of plants of each variety in the case of removal to another grower.

(c) The actual weight of tobacco fit to be handled in bulk and the estimated weight of tobacco in a green state in the case of removal to a curer; and

(d) The address of the grower's or curer's premises to which the plants or tobacco are to be removed.

All other tobacco shall on removal be accompanied by a permit granted by the proper Officer.

23. A grower, curer or rehandler shall deliver all permits and certificates accompanying tobacco plants or tobacco received by him to the Officer who first visits his premises after the receipt of the plants or tobacco.

24. Except as hereinbefore provided

(a) leaf or unmanufactured tobacco grown by a grower other than the holder of an experimental manufacturer's licence may not be removed otherwise than to the premises of a curer or rehandler, and such tobacco may not be removed from the premises of a curer otherwise than to the premises of a rehandler. Such tobacco may not, except with the special permission of the Commissioners, be removed from the premises of a rehandler otherwise than to a bonded warehouse.

(b) Leaf or unmanufactured tobacco grown by the holder of an experimental manufacturer's licence may not unless upon payment of duty, be removed, except with the special permission of the Commissioners, from the premises of the holder of the experimental manufacturer's licence otherwise than to a bonded warehouse.

Leaf or unmanufactured tobacco, grown by the holder of an experimental manufacturer's licence, upon which the proper duty has been paid, may not be removed from the premises of the holder of the experimental manufacturer's licence otherwise than to the premises entered for the manufacture of tobacco by the holder of the experimental manufacturer's licence.

PART III. SUPPLEMENTARY.

25. Every grower, every curer and every rehandler shall render all necessary assistance to the Officers in taking account of tobacco in his possession, and shall, if so required by the Commissioners, provide to their satisfaction a room or building capable of being secured with a Revenue lock, in which to store tobacco when undergoing any process of fermentation, or when it has been cured, rehandled or packed.

26. Every grower, every curer and every rehandler of tobacco shall provide a beam and just scales and weights, or a correct weighing machine, capable of weighing the largest package of tobacco which may be packed on his premises.

27. Every grower, every curer and every rehandler shall at all reasonable times on demand by any Officer produce to that Officer all books, documents and records kept by the grower, curer or rehandler in connection with the growing, curing or rehandling of tobacco and shall allow the Officer to inspect same and to make extracts therefrom.

28. Every grower, other than a grower licensed as an experimental manufacturer, shall within seven days after all the tobacco grown by him in any year has been removed to the premises of a curer or rehandler make a return in the prescribed form of the area and situation of the land planted by him with tobacco, the variety or varieties grown, the area of the land used for each variety, the quantity of each variety removed to the premises of a curer or rehandler and the name and address of the curer or rehandler to which removed. He shall date and sign the return and deliver it to the proper Officer.

29. Every holder of an experimental manufacturer's licence shall within seven days after the final weighing of the tobacco of any year's growing make a return in the prescribed form of the area and situation of the land planted by him with tobacco, the variety or varieties grown, the area of land used for each variety, and the net weight of tobacco of each variety produced. He shall date and sign the return and deliver it to the proper Officer.

30. Every curer shall within seven days after all the tobacco of any year's growing cured by him has been removed to the premises of a rehandler make a return in the prescribed form of the quantity of each variety of tobacco and the total quantity received by him from each grower and cured by him and the quantity of each variety removed to the premises of a rehandler and the name and address of the rehandler to whom removed. He shall date and sign the return and deliver it to the proper Officer.

31. Every rehandler shall within seven days of the final weighing of the tobacco of any year's growing make a return in the prescribed form of the total quantity of each variety of tobacco received and rehandled by him. He shall date and sign the return and deliver it to the proper Officer.

32. Every grower, every curer and every rehandler shall destroy upon his entered premises all tobacco stalks and stems and all tobacco unfit for curing or rehandling or for use in the manufacture of tobacco in such a manner, and at such time or times as the Commissioners shall direct.

33.—(a) Tobacco grown in Saorstát Éireann before the 1st day of January, 1934, may, without payment of duty, be received by a manufacturer from a bonded warehouse. Tobacco grown in Saorstát Éireann after the 31st day of December, 1933, on which the proper duty has been paid may be received by a manufacturer from a bonded warehouse.

(b) Tobacco grown in Saorstát Éireann before the 1st day of January, 1934, by a person who is the holder of an experimental manufacturer's licence, may, without payment of duty, be received from a bonded warehouse by such person if he is the holder of a licence to manufacture tobacco. Tobacco upon which the proper duty has been paid grown in Saorstát Éireann after the 31st day of December, 1933, by a person who is the holder of an experimental manufacturer's licence may be received from a bonded warehouse by such person if he is the holder of a licence to manufacture tobacco.

(c) Tobacco so received shall be accompanied by a permit duly granted by the proper Officer.

34. The provisions contained in section 1 of the Manufactured Tobacco Act, 1863 (as altered or extended by any subsequent Act), under which drawback may be allowed on tobacco upon which the duties of Customs on importation shall have been paid shall apply to tobacco grown in Saorstát Éireann after the 31st December, 1933, upon which the duties of Excise shall have been paid.

35. The provisions contained in sections 2, 3, 4, and 5, and all regulations made under section 11 of the Manufactured Tobacco Act, 1863, which apply to the manufacture or conversion of unmanufactured tobacco subject to the duty of Customs into Cavendish or Negrohead, shall also apply, except as regards the payment of duty on tobacco grown in Saorstát Éireann before 1st January, 1934, to the manufacture or conversion into Cavendish or Negrohead of unmanufactured tobacco grown in Saorstát Éireann.

36. Sections 145 and 149 of the Spirits Act, 1880, shall apply to leaf or unmanufactured tobacco grown in Saorstát Éireann and to persons carrying, removing, buying, receiving, or having in possession such tobacco as they apply to spirits, and to persons carrying, removing, buying, receiving, or having in possession spirits, and for the purpose of this regulation the said sections shall be read as referring to leaf or unmanufactured tobacco instead of spirits and as if in the said section 145 the words " leaf or unmanufactured tobacco " were substituted for the word " spirits ", and the words " three pounds " were substituted for the words " one gallon of the same denomination for the same person ".

37. In these Regulations each of the following terms shall have the meaning hereby assigned to it, unless there is something in the subject or context inconsistent with such meaning :—

" Commissioners " means the Revenue Commissioners.

" Officer " means Officer of Customs and Excise.

" Proper Officer " means the Officer of the Station in which the premises of the grower or curer or rehandler, or intended grower or curer or rehandler, are situate.

" Prescribed " means prescribed by the Commissioners.

" Tobacco " does not include Nicotiana Affinis or horticultural varieties thereof when grown for ornament.

" Growing " and " Grown " include respectively " Cultivation " and " Cultivated ".

" Grower " means a person growing tobacco and includes an experimental manufacturer and a person curing tobacco of his own growing.

" Experimental Manufacturer's Licence " means a licence to grow, cure and rehandle tobacco granted under Part IV of the Tobacco Act, 1934 .

" Cure " means carry on all or any of the processes necessary to render fresh tobacco fit for grading and cognate words shall be construed accordingly.

" Curer " means a person curing tobacco not of his own growing.

" Rehandle " means carry on all or any of the processes necessary to render cured tobacco fit for manufacture and cognate words shall be construed accordingly.

" Rehandler " means a person who rehandles tobacco but does not include the holder of an experimental manufacturer's licence.

" Manufacturer " means a licensed tobacco manufacturer but does not include a licensed tobacco manufacturer who is the holder of an experimental manufacturer's licence.

" Shed " includes any house, building, room, outhouse, or structure.

" Green tobacco " means tobacco before it has been subjected to any process of curing other than wilting.

" Bonded Warehouse " means a warehouse approved by the Commissioners for the deposit of tobacco without payment of duty.

38. 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.

39. The Tobacco Growing Regulations, 1933, dated the 14th day of January, 1933, are hereby rescinded as from the 1st day of December, 1934.

40. These Regulations may be cited as the Tobacco Growing Regulations, 1934.

By Order of the Revenue Commissioners.

M. V. NOLAN,

DUBLIN CASTLE.

Dated the 30th day of November, 1934.

NOTE.—A penalty of £50 is incurred for the infringement of any of the foregoing Regulations, and the effect of the application of the sections of the Spirits Act, 1880, mentioned in Regulation No. 36 to tobacco grown in Saorstát Éireann is that any person found removing tobacco exceeding three pounds in weight and who does not produce a permit or certificate authorising the removal may be arrested and is liable to a fine of £100, the tobacco being forfeited, and any person knowingly buying, receiving, or having in his possession any tobacco after it has been removed from any place where it ought to have been charged and before the duty payable thereon has been charged or paid will forfeit the tobacco and incur a penalty.