No. 608/1935:

HYDROCARBON OILS REGULATIONS, 1935.

HYDROCARBON OILS REGULATIONS, 1935.

WHEREAS by virtue of Section 1 of the Finance (Miscellaneous Provisions) Act, 1335, and of a Resolution passed by the Committee on Finance of Dáil Eireann on the 15th day of May, 1935, the Revenue Commissioners are empowered to make the Regulations hereinafter contained.

NOW, THE REVENUE COMMISSIONERS, in exercise of the powers conferred on them in the 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 July, 1935, that is to say:—

1.—These Regulations may be cited for all purposes as the Hydrocarbon Oils Regulations, 1935.

2.—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.

3.—In these Regulations and in the application of any enactment referred to therein, unless the context otherwise requires, each of the following expressions shall have the meaning hereby assigned to it:—

"Commissioners" means Revenue Commissioners.

"Collector" means the Collector of the Collection in which the refinery or warehouse or vendor's premises is situate.

"Officer" means Officer of Customs and Excise.

"Proper Officer" means the Officer of the Station in which the refinery or warehouse or vendor's premises is situate and includes a person acting for that Officer and also any Officer superior in matters of Customs and Excise.

"Hydrocarbon Oils" means oil as defined in the aforesaid Resolution of the Committee on Finance of Dáil Eireann.

"Mineral Hydrocarbon Light Oil" means oil as defined in section 5 of the Finance Act, 1931 (No. 31 of 1931).

"Warehouse" means a place approved as a place in which goods entered to be warehoused may be lodged, kept and secured.

"Warehousekeeper" means a proprietor or occupier of a warehouse approved for the warehousing of hydrocarbon oils.

"Refinery" means any premises used for the manufacture, production or treatment of hydrocarbon oils.

"Refiner" means the proprietor or occupier of a refinery.

"Vendor" means any person who sells or delivers on any premises for use for combustion in the engine of a motor vehicle any hydrocarbon oil chargeable with either of the duties mentioned in the aforesaid Resolution of the Committee on Finance of Dáil Eireann.

"Combustion in the engine of a motor vehicle" shall be construed as including internal combustion in such engine and external combustion as fuel for such engine.

"Vessels" includes tanks, storage places, stills and utensils.

"Motor Vehicle" means a mechanically-propelled vehicle, designed, constructed and suitable for use on roads.

"Duty" means the duty charged under the aforesaid Resolution of the Committee on Finance of Dáil Eireann.

"Approved" and "prescribed" means approved and prescribed by the Commissioners.

PART I. AS TO THE REFINING OF HYDROCARBON OILS.

4.—In this Part of these Regulations—

"Hydrocarbon Oils" includes mineral hydrocarbon light oil as defined in section 1 of the Finance (Miscellaneous Provisions) Act, 1935 , and "Duty" includes the duty charged under section 1 of the Finance (Miscellaneous Provisions) Act, 1935 .

5.—No person shall carry on the business of a refines of hydrocarbon oils at any premises unless he is the holder of an Excise Licence authorising him to carry on the business at those premises.

6.—Every refiner shall, before he begins to carry on the business of refiner of hydrocarbon oils, make entry of every building and place and of every vessel intended to be used by him in carrying on the business and shall not make use of any building or place until he has made entry thereof.

7.—Every refiner before receiving any hydrocarbon oils for refining 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 hydrocarbon oils.

8.—A licence for the purpose of these Regulations:—

(a) shall be in such form as the Commissioners may approve;

(b) shall expire on the 31st day of January annually;

(c) may on payment of the proper duty charged thereon be granted by any officer authorised by the Commissioners to grant the same.

9.—The refiner shall not use any vessels in his premises until the same shall bear conspicuous distinguishing marks.

10.—The refiner must furnish to the Commissioners tables of the capacity of all vessels in the refinery intended for the reception or storage of hydrocarbon oils, showing the number of gallons which each such vessel is capable of containing according to the depth of liquid contained therein.

11.—The refiner must provide to the satisfaction of the Commissioners safe means of access for Officers to all vessels in the refinery and to all dipping places therein.

12.—The refiner must not alter, add to, remove or demolish any vessels or pipes in his refinery without giving to the proper Officer two days previous notice in writing, unless in any special circumstances the Commissioners shall dispense with such notice.

13.—Unless by the special authority of the Commissioners no hydrocarbon oils other than oils on which duty has been paid shall be received into the refinery except for the purpose of refining, nor shall any hydrocarbon oils be sent out or delivered from the refinery other than oils which have been subjected therein to a process of refining but this provision shall not operate to prevent the return to the refinery of oils which were sent out therefrom.

14.—(1) Every refiner shall keep accounts in which the goods shall be distinguished according to such description as the Commissioners shall from time to time require.

(2) The accounts must show particulars of each consignment of hydrocarbon oils or mixtures received into the refinery, including the date of receipt, whence received and the description and quantity of the goods, and also particulars of each operation on hydrocarbon oils and of the oils and other products of refining which result therefrom.

(3) The accounts must show the disposal of all hydrocarbon oils or mixtures thereof giving in respect of each consignment delivered from the refinery the date of delivery, to whom sent, the destination and the description and quantity of the goods.

(4) In the case of mixtures or preparations containing hydrocarbon oils, the accounts must show the proportions and quantities of the various descriptions of hydrocarbon oils and of any other substances in the mixture or preparation.

(5) The entries must be made in the accounts not later than noon on the day following that on which the oil is produced or sent out, as the case may be.

(6) If any hydrocarbon oils are brought into the refinery after having previously been delivered therefrom for home consumption, the accounts must show such particulars as will enable such oils to be distinguished by the proper Officer.

(7) A balanced stock account, made up to and including the last Saturday in each calendar month, must be shown in the refiner's accounts.

(8) The accounts must be kept at the refinery ready for inspection at any time by any Officer and the proprietor shall permit any Officer to inspect the same and take extracts therefrom.

(9) In all accounts required by these Regulations the quantities shall be stated in terms of gallons, unless the Commissioners shall otherwise permit.

15.—The refiner shall furnish to the Collector not later than one week after the 1st day of July, 1935, a statement of the quantities of hydrocarbon oils of each description in hands at the commencement of business on the above-mentioned date.

16.—The refiner shall furnish to the Collector not later than Tuesday in any week returns in such form as the Commissioners may prescribe of the quantities of hydrocarbon oils sent out or used by the refiner for a purpose other than the manufacture or production of hydrocarbon oils during the week ending on the preceding Saturday.

17.—The duty on hydrocarbon oils shall become due at the time when such oils are sent out from the refinery or are used by the refiner for a purpose other than the manufacture or production of hydrocarbon oils and the refiner shall at the time of making the return pay to the Collector the amount due in respect of duty on such oils so sent out or used during the week to which the return relates.

18.—(1) Every return or account made or rendered in pursuance of these Regulations shall be signed by the refiner or by some person duly authorised by the refiner in that behalf.

(2) Where the refiner is an incorporated company, the return shall be signed by the managing director or secretary or some other officer of the company duly authorised under seal in that behalf, and where the refiner is a firm by one of the partners in the firm or by some person duly authorised in writing in that behalf by the firm.

19.—(1) Where the duty chargeable on any hydrocarbon oils remains unpaid for more than seven days after it has become due, the Commissioners may, if they think it necessary so to do, for the purpose of securing payment of the duty, direct the Collector to levy the duty by distress on the premises of the refiner.

(2) Where the Commissioners so direct, the Collector may thereupon by warrant, signed by him, authorise any person to distrain upon the premises and to sell any distress levied by public auction after giving six days' previous notice of the sale.

Provided that a distress shall not be levied under these Regulations unless notice in writing requiring payment of the unpaid duty has been served on the refiner by leaving the notice at the refinery or by sending it to him by post addressed to the refinery.

(3) The proceeds of the sale shall be applied in or towards paying the cost and expenses of the distress and sale and the payment of the duty due and the surplus, if any, shall be paid to the refiner.

20.—Where mineral hydrocarbon light oil is delivered by a refiner to a person authorised by the Commissioners to receive such oil free of duty the refiner must record in the authorisation in the space provided for the purpose the quantity and description of the mineral hydrocarbon light oil delivered, the date of delivery and such other particulars as the Revenue Commissioners may require. He must produce the authorisation to any Officer on demand at any time, and must permit him to inspect the same and make extracts therefrom, and must, when the authorisation is filled up, or on demand, deliver it to the Officer. He must not cancel, obliterate or alter any entry in the authorisation or make any entry therein which is untrue in any particular.

21.—Every refiner shall render to the proper Officer at the close of each calendar month a balanced stock-account made up to and including the last Saturday in the calendar month.

22.—The refiner shall keep at the refinery all books, accounts, records, orders, invoices, and documents relating to the receipt, refining, production, use or sending out of hydrocarbon oils at or from the refinery during the preceding twelve months and shall on demand produce the same to any Officer.

Every refiner shall keep at the refinery, and on demand at any time shall produce to any Officer the tables of the measurements or capacity of the vessels in the refinery.

23.—The refiner shall, if so required by the Commissioners, give such notice as they may require of the receipt or production of any hydrocarbon oils and of the vessels in which they are to be deposited, and of the contents of such vessels before such oil is deposited therein and after such oil is deposited therein.

24.—The refiner shall, if required by the Commissioners, give such certificate as they may direct as to the receipt and disposal of hydrocarbon oils received at, or sent out from, the refinery.

25.—The refiner shall allow any Officer to take samples in the refinery of any hydrocarbon oils or products from such oils.

26.—The refiner shall not make any attempt or use any device to prevent or hinder any Officer from ascertaining the gravity, quantity or description of any oils in the refinery or to deceive him in taking the dip or gauge of any vessel or produce to any Officer any account or return which is untrue in any material particular.

27.—The refiner shall on demand by any Officer made at the refinery either by day or by night and for the purpose of enabling him to search for, examine, gauge or take an account of any vessel or oil therein, provide ladders of sufficient length and strength and place them firmly and conveniently and supply sufficient lights and aid.

28.—The refiner shall when required by any Officer assist him by a sufficient number of servants in taking account of his stock.

PART II. AS TO THE WAREHOUSING OF HYDROCARBON OILS.

29.—(1) A warehousekeeper may mix in his warehouse hydrocarbon oils and may fill such oils into drums, cans or other receptacles, and may subject such oils to straining and other methods of cleaning.

Provided that the warehousekeeper may not—

(a) mix mineral hydrocarbon light oils with oils which are not mineral hydrocarbon light oils or

(b) mix hydrocarbon oils which are the produce of a refinery in Saorstát Eireann with hydrocarbon oils which are not the produce of a refinery in Saorstát Eireann unless by the special consent of the Commissioners and on compliance with such conditions as may be imposed by them.

(c) subject any hydrocarbon oils to distillation, cracking or any other treatment.

(2) A warehousekeeper shall not, without the special permission of the Commissioners, subject any hydrocarbon oils in his warehouse to any process not authorised by this Regulation.

30.—(1) The warehousekeeper shall not use any vessels in a warehouse until the same shall be approved by the Commissioners and shall bear conspicuous distinguishing marks.

(2) The warehousekeeper must furnish to the Commissioners tables of the capacity of all vessels in the warehouse showing the number of gallons which each such vessel is capable of containing according to the depth of liquid contained therein.

(3) The warehousekeeper must provide to the satisfaction of the Commissioners safe means of access for Officers to all vessels in the warehouse and to all dipping places therein.

(4) The warehousekeeper must not alter, add to, remove or demolish any vessels or pipes in his warehouse without giving to the proper Officer two days previous notice in writing unless in any special circumstances the Commissioners shall dispense with such notice.

31.—(1) Every warehousekeeper shall keep accounts in which the goods shall be distinguished according to such descriptions as the Commissioners shall from time to time prescribe.

(2) The accounts must show particulars of each consignment of hydrocarbon oils received into the warehouse, including the date of receipt, whence received and the description and quantity of the goods.

(3) The accounts must show the disposal of all hydrocarbon oils, giving in respect of each consignment delivered from the warehouse, the date of delivery, to whom sent, destination and the description and quantity of the goods.

(4) The entries of all receipts and disposals must be made in the accounts not later than noon on the day following that on which the goods are received or delivered.

(5) If any hydrocarbon oils are brought into the warehouse after having previously been delivered for home consumption, the accounts must show such particulars as will enable such oil to be distinguished by the proper Officer.

(6) A balanced stock account made up to the end of each calendar month must be shown in the warehousekeeper's accounts.

(7) The said accounts must be kept at the warehouse ready for inspection at any time by any Officer and the warehousekeeper shall permit any Officer to inspect the same and take extracts therefrom.

(8) In all accounts required by these Regulations the quantities shall be stated in terms of gallons, unless the Commissioners shall otherwise permit.

32.—Every warehousekeeper shall furnish to the proper Officer not later than one week after the 1st day of July, 1935, a statement of the quantities of hydrocarbon oils of each description in hands at the warehouse at the commencement of business on the above-mentioned date.

33.—Every warehousekeeper shall render to the proper Officer in respect of the periods ending upon the eighth, fifteenth, twenty-second and last days of each calendar month, or such other periods as the Commissioners may allow, such returns as the Commissioners may prescribe of all hydrocarbon oils received or removed to another warehouse and of all hydrocarbon oils delivered from the warehouse in respect of which rebate of the duty is allowable or otherwise.

34.—Every warehousekeeper shall render to the proper Officer at the close of each calendar month a balanced stock-account made up to the end of the calendar month.

The returns and the stock-account required by this Regulation and the next preceding Regulation shall be rendered not later than three working days and ten working days respectively after the close of the period to which they relate.

35.—The warehousekeeper shall keep at the warehouse or such other place as may be allowed by the Commissioners all books, accounts, records, orders, invoices, and documents relating to the receipt or sending out of hydrocarbon oils at or from the warehouse during the preceding twelve months and shall on demand produce the same to any Officer.

He shall also keep at the warehouse, and on demand at any time shall produce to any Officer the tables of the measurements or capacity of the tanks, vessels and storage places in the warehouse.

36.—The warehousekeeper shall, if so required by the Commissioners, give such notice as they may require of the receipt of any hydrocarbon oils and of the tanks, vessels or storage places in which they are to be deposited, and of the content of such tanks, vessels or places before such oil is deposited therein and after such oil is deposited therein.

37.—The warehousekeeper shall, if required by the Commissioners, give such certificate as they may direct as to the receipt and disposal of hydrocarbon oils received at, or sent out from the warehouse.

The warehousekeeper shall allow any Officer to take samples of any hydrocarbon oils in the warehouse.

38.—The warehousekeeper shall not make any attempt or use any device to prevent or hinder any Officer from ascertaining the gravity, quantity or description of any oil in the warehouse or to deceive him in taking the dip or gauge of any tank, vessel or utensil or produce to any Officer any account or return which is untrue in any material particular.

39.—The warehousekeeper shall on demand by any Officer made at the warehouse either by day or by night and for the purpose of enabling him to search for, examine, gauge or take an account of any tank, vessel, utensil, or oil therein, provide ladders of sufficient length and strength and place them firmly and conveniently and supply sufficient lights and aid.

40.—The warehousekeeper shall when required by any Officer assist him by a sufficient number of servants in taking account of his stock.

PART III. AS TO LICENCES TO SELL HYDROCARBON OILS

41.—A licence to sell or deliver on any premises hydrocarbon oils for use for combustion in the engine of a motor vehicle

(a) shall be in such form as the Commissioners may approve:

(b) shall expire on the 30th day of June annually:

(c) may on payment of the proper duty charged thereon be granted by any Officer authorised by the Commissioners to grant the same.

42.—No person who is the holder of such licence as aforesaid shall mix hydrocarbon oils on which duty has been paid with hydrocarbon oils on which rebate has been allowed or which have been delivered free of duty.

43.—(1) Every vendor of hydrocarbon oils (not being a warehousekeeper or refiner) shall keep accounts of the receipt and disposal of all hydrocarbon oils other than lubricating oil and turpentine received by him.

(2) The accounts must show particulars of each consignment of hydrocarbon oils received into the licensed premises including the date of receipt, whence received and the description and quantity of the goods and also particulars of the disposal of such oils giving in respect of each consignment delivered from the licensed premises, the date of delivery, to whom sent, the destination and the description and the quantity of the goods.

(3) The accounts must be kept at the licensed premises ready for inspection at any time by any Officer and the vendor shall permit any Officer to inspect the same and to take extracts there from.

44.—Every vendor of hydrocarbon oils who ordinarily sells or sends out hydrocarbon oils to persons who buy such oils for resale to other persons shall store hydrocarbon oils on which duty has been paid separate and apart from oils on which rebate has been allowed or which have been received free of duty.

PART IV. AS TO THE CERTIFICATES TO BE ISSUED WITH HYDROCARBON OILS.

45.—Every warehousekeeper and every refiner and every importer or vendor or seller of hydrocarbon oils shall, on sending out or delivering any hydrocarbon oils on which a rebate of the duty of Customs or Excise, as the case may be, chargeable on such oils has been allowed, or which are delivered without charge of duty, deliver to the purchaser or person to whom the goods are sent or delivered an invoice having legibly written or printed thereon a statement that the oils specified therein were delivered free of Customs or Excise duty, as the case may be, or on rebate of such duty, that they must not be used for combustion as fuel in a motor vehicle and that any person so using them renders himself liable to proceedings for penalties.

46.—The certificate prescribed under the Resolution to be issued by a vendor of hydrocarbon oils on every sale or delivery of hydrocarbon oil for use for combustion in the engine of a motor vehicle must show the name and address of the person by whom issued, the date of issue, the quantity and description of the goods and the name and address of the person to whom the goods are delivered. A copy of the certificate must be retained by the vendor for twelve months from the date of issue and must be produced to any Officer on demand.

PART V. AS TO USERS OF HYDROCARBON OILS.

47.—Every person who uses hydrocarbon oils for combustion in the engine of a motor vehicle shall store hydrocarbon oils on which duty has been paid separate and apart front oils on which rebate has been allowed or which have been delivered free of duty.

48.—Every person who uses hydrocarbon oils for combustion in the engine of a motor vehicle shall retain the certificate issued to him by the vendor of such oils under No. 46 of these Regulations for twelve months after the date of receipt and shall produce such certificates to any Officer or any member of the Gárda Síochána on demand, and shall permit the Officer or member of the Gárda Síochána to inspect the same and to take extracts therefrom.

49.—Applications to the Commissioners for registration of a motor vehicle the engine of which is fitted with a carburetter or other appliance adapted for the use for combustion in such engine of any hydrocarbon oils other than mineral hydrocarbon light oils shall be made by the owner of the vehicle in such form as may be prescribed by the Commissioners.

50.—The Certificate of Registration issued by the Commissioners must be produced by the driver of the vehicle to which it refers on demand to any Officer or any member of the Gárda Siochána. The driver shall permit the Officer or member of the Gárda Síochána to inspect the certificate and to take extracts therefrom.

51.—The owner of a vehicle registered under the provisions of these Regulations shall on the sale or disposal of the vehicle give notice forthwith to the Commissioners of such sale or disposal stating the name and address of the person to whom sold or otherwise disposed of, and shall at the same time return to the Commissioners the certificate of registration.

PART VI. SUPPLEMENTARY.

52.—The following provisions of the Spirits Act, 1880, which apply to the manufacture and warehousing of spirits shall apply to the making and warehousing of hydrocarbon oils as if the expressions "hydrocarbon oils", "refiner", "refinery", "refining", "vendor" and "user" were for the purpose of these Regulations substituted for the expressions "spirits" "distiller or rectifier", or "Excise Trader", "distillery", "manufacture", "retailer of methylated spirits" and "person authorised to receive methylated spirits" respectively, that is to say:—

Section 78 which applies to the mode of calculating the quantity of spirits warehoused;

Section 135, sub-sections (1), (2), (3) and (4), which apply to the provisions of scales, weights and measures;

Section 127, sub-section (1) and section 137, sub-section (1), which apply to the power of entry and examination by Officers;

Section 139, which applies to the power to search for pipes in or near the premises of a distiller or rectifier.

53.—The Hydrocarbon Oil Regulations, 1935, are hereby rescinded as from the 1st day of July, 1935.

By Order of the Revenue Commissioners.

M. V. NOLAN.

DUBLIN CASTLE,

Dated the 28th day of June, 1935.