No. 95/1937:

THE POWER METHYLATED SPIRITS REGULATIONS, 1937.

THE POWER METHYLATED SPIRITS REGULATIONS, 1937.

WHEREAS by virtue of Section 16 of the Finance Act, 1921, and the Revenue Commissioners Order, 1923, 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, that is to say:—

PART I.—GENERAL

1.—(1) These Regulations may be cited for all purposes as "The Power Methylated Spirits Regulations, 1937" and shall apply only to Power Methylated Spirits and to spirits to be used in the manufacture of Power Methylated Spirits.

(2) These regulations shall come into force on the 20th day of February, 1937, and as from that date the Power Methylated Spirits Regulations, 1921, (Statutory Rules and Orders, 1921, No. 1318), shall cease to have effect.

(3) In so far as it may be necessary to meet the circumstances of any special case, the Commissioners may modify the application of anything in these Regulations, subject to such conditions as they may prescribe.

(4) The Interpretation Act, 1889, shall apply to the interpretation of these Regulations in like manner as that Act applies to the interpretation of an Act of the Oireachtas passed before the 1st day of January, 1924.

DEFINITIONS.

2. In these Regulations:

"Commissioners" means the Revenue Commissioners.

"Officer" means Officer of Customs and Excise.

"Proper Officer" means the Officer of the Station in which are situated the premises where Power Methylated Spirits are warehoused, manufactured, stored, sold, or used, and includes a person acting for that Officer and also any Officer superior in matters of Customs and Excise.

"Prescribed," "approved" and "authorised" means respectively prescribed, approved and authorised by the Commissioners.

"Spirits" unless the context otherwise requires, means spirits of the descriptions and strengths prescribed by Section 123 (1) of the Spirits Act, 1880, to which no other substances have been added.

"Distiller" means a person who manufactures spirits in Saorstát Éireann whether by distillation or any other process and "distillery" means the entered premises of a distiller.

"Power Methylated Spirits" means spirits which have been methylated in accordance with the provisions of Regulation No. 3, and which are intended to be used in generating mechanical power.

"Authorised Distributor" means a person authorised by the Commissioners to receive Power Methylated Spirits for sale or distribution to authorised receivers.

"Authorised Receiver" means a person authorised by the Commissioners to receive Power Methylated Spirits for the purpose of mixing with petrol, benzol or some other approved substance or substances for use in the generation of mechanical power.

"Warehouse" means a secure place approved by the Commissioners for the storage of spirits intended for the manufacture of Power Methylated Spirits and for the storage of methylating substances.

"Warehouse tank" means a structure capable of holding liquids, and approved by the Commissioners for the storage of spirits.

"Tank warehouse" means a warehouse which contains one or more warehouse tanks.

"Tank waggons" means waggons fitted with tanks and approved by the Commissioners for the removal by road or rail of spirits for a prescribed purpose.

"Tank craft" means any ship or other craft equipped with tanks for the conveyance of Spirits or Power Methylated Spirits.

PART II.—THE COMPOSITION OF POWER METHYLATED SPIRITS.

3.—(1) In the making of Power Methylated Spirits to every one hundred parts by volume of spirits there must be added two-and-a-half parts by volume of wood naphtha, or of such substitute for wood naphtha as may be authorised by the Commissioners, one-half of one part of crude pyridine and not less than five parts of petrol or benzol and to such mixture there shall be added a permanent dye approved by the Commissioners in the proportion of one-quarter of an ounce by weight to every one thousand gallons.

(2) Wood naphtha, crude pyridine, and dyes used in the making of Power Methylated Spirits shall conform to the conditions specified in the Second Schedule to these Regulations.

4. Notwithstanding anything in Section 123 (1) of the Spirits Act, 1880, all spirits used in the manufacture of Power Methylated Spirits must before methylation be of a strength not less than 66 per cent. over proof.

PART III.—METHYLATING PREMISES AND PLANT.

5. —(1) The mixing of spirits with the prescribed denaturants shall be carried out in an approved mixing room, warehouse, compartment in a warehouse, or tank.

(2) The room, warehouse or compartment in a warehouse shall contain one or more fixed mixing vats and shall be ventilated and lighted, and equipped with means for taking account of spirits, to the satisfaction of the Commissioners.

(3) In the case of a tank, the methylator shall provide means for taking account of spirits to the satisfaction of the Commissioners.

(4) No substance other than spirits for methylation, methylated spirits or denaturants shall be taken into or kept in any mixing room, warehouse or compartment approved for methylation.

6. A methylator shall provide an approved store-room, to be used solely for the storage of denaturants, and marked as being used for that purpose, in convenient proximity to the methylating plant, but separate from the mixing room. Such store-room shall not be open before 8 a.m. nor after 5 p.m.

7. All vats, tanks or other receptacles shall be approved and shall comply with such conditions as may be prescribed.

8. A methylator shall provide approved fastenings for securing with Revenue locks such doors, hatches and cocks as the Commissioners may require.

9. Every methylator who makes Power Methylated Spirits shall, if required by the Commissioners to do so, provide and maintain to the satisfaction of the Commissioners at the approved premises, office, lavatory, and sanitary accommodation for the proper Officer or Officers with the requisite furniture, heating, lighting and cleaning, free of expense to the State.

PART IV.—THE REMOVAL AND IMPORTATION OF SPIRITS FOR USE IN THE MANUFACTURE OF POWER METHYLATED SPIRITS.

10. Spirits for methylation shall be conveyed to the premises where they are to be methylated under a bond in such amount and containing such conditions as may be prescribed, except that bond shall not be required where spirits are removed in the presence of an Officer from a distiller's spirit receiver, distiller's spirit store or a distiller's warehouse for methylation on the distillery premises.

11.—(1) Spirits shall on arrival at the premises where they are to be methylated, remain there without alteration in the casks, drums, tank waggons, tank craft or other receptacles in which they have been conveyed, until the proper Officer has taken an account of them.

(2) Sub-paragraph (1) of this Regulation shall not apply to spirits conveyed by pipe-line, which shall be dealt with as provided by Part V of these Regulations.

12. Notwithstanding anything in Section 42 of the Customs Consolidation Act, 1876, or in any other enactment, spirits imported for use in the manufacture of Power Methylated Spirits may be imported as bulk cargo, subject to such conditions as the Commissioners shall prescribe and provided that such spirits shall be contained in tanks forming part of the structure of the importing ship.

13. Spirits imported as bulk cargo as provided by Regulation No. 12:—

(i) shall be imported and landed at ports where there is an approved warehouse for their receipt; and

(ii) shall be entered for warehousing at the port of importation, and the entry shall contain, in addition to the particulars required by the prescribed form, a statement signed by the importer or his agent that the spirits are imported for the purpose of being made into Power Methylated Spirits; and

(iii) may, for the purpose of being warehoused, be discharged by means of a pipe-line or otherwise into a tank in a warehouse or into a tank approved as provided by Regulation No. 5 (1) or into tank waggons or tank craft, subject in each case to the prior sanction of the Commissioners; and

(iv) may, after being so warehoused, be removed to another vat or tank in the warehouse by an approved pipe-line, or may be removed for methylation at any other approved premises, by means of a pipe-line or by means of tank waggons or tank craft. Spirits may also be removed from a warehouse under this Regulation in casks or drums of not less than nine gallons content, and may for that purpose be racked in the warehouse into such casks or drums.

14.—(1) Notwithstanding anything in Section 123 (1) of the Spirits Act, 1880, unsweetened spirits or rum imported mixed with petrol, benzol or other substances may be used for the manufacture of Power Methylated Spirits, subject in each case to the prior sanction of the Commissioners and to the addition of such other substances as they may prescribe.

(2) Regulations Nos. 12, 13 and 15 shall apply to such unsweetened spirits or rum mixed with other substances.

15. No methylator or warehousekeeper shall place any spirits in any vat or tank which contains Power Methylated Spirits or any part of a quantity of spirits previously placed therein.

16. A distiller shall not receive spirits for methylation except from his own spirit store or distiller's warehouse and when specially authorised by the Commissioners, from his own spirit receiver.

PART V.—TANK WAGGONS, TANK CRAFT AND PIPE-LINES.

17.—(1) Spirits intended for methylation may be removed from a distiller's spirit receiver, distiller's spirit store, or a distiller's warehouse, or from a warehouse, to a warehouse, or to a methylator's premises, by tank waggon, tank craft, or pipe-line.

(2) Spirits removed from a distiller's spirit receiver in accordance with this Regulation shall be deemed to have been first conveyed into the distiller's spirit store and such spirits and spirits removed from a distiller's spirit store in accordance with this Regulation shall be deemed to have been first warehoused in the distiller's warehouse, and removed therefrom under the provisions of the Spirits Act, 1880.

18. Tank waggons and tank craft in which spirits are to be conveyed, and pipe-lines, shall be approved, and means shall in every case be provided to the Commissioners' satisfaction for taking an account of spirits so conveyed.

PART VI.—THE CONDUCT OF METHYLATION.

19.—(1) A methylator shall, before giving to the proper Officer notice to attend to take an account of spirits, obtain the approval of such Officer of the denaturants which are to be used in the methylation of the spirits.

(2) The Officer may take samples of such denaturants.

(3) Before a methylator methylates any spirits, he shall give to the proper Officer notice to attend for the purpose of taking an account of the spirits.

(4) A methylator shall commence to methylate the spirits immediately after the Officer has taken the account and shall complete the methylation with all reasonable despatch.

20. The quantity of spirits used at one time for the purpose of making Power Methylated Spirits shall not be less than 2,500 bulk gallons.

21. Before any spirits are placed in the mixing vat, a methylator shall place therein such part of the prescribed quantities of denaturants as the proper Officer may require, and shall subsequently add the remainder of the prescribed denaturants and mix them with the spirits in the presence of and to the satisfaction of such Officer.

22. A methylator shall not add to or mix with spirits or Power Methylated Spirits any substance except denaturants in accordance with these Regulations.

23. Denaturants received into the denaturant store room shall be placed immediately in the proper vats or other receptacles, and such denaturants shall be dealt with, and such vats and receptacles shall be secured, as the proper Officer may direct and approve.

24. A methylator shall keep accounts in the form marked A in the First Schedule annexed to these Regulations of all Power Methylated Spirits made by him, and of the sale or delivery and mixing thereof, and shall enter in the appropriate account daily, or if so required by an Officer at any other reasonable time, the quantities of Power Methylated Spirits made and the separate quantities sent out or mixed with petrol, benzol, or other approved substance or combination of substances, both at bulk and at proof. Such accounts shall be kept at the methylator's premises and shall be open for inspection by the proper Officer at all reasonable times, and such Officer may take extracts therefrom. The methylator shall post up and balance the accounts on each occasion when the Officer takes stock and shall render the Officer any necessary assistance in taking stock.

25.—(1) The provisions of Section 125 of the Spirits Act, 1880, as modified by this Regulation, shall apply to Power Methylated Spirits.

(2) Such allowances may be made for excesses or deficiencies in a methylator's stock of Power Methylated Spirits as the Commissioners may in any case think proper.

26. A methylator shall give security for the due observance of the law and of these Regulations by bond in the penalty of One Thousand Pounds, or in such other penalty as the Commissioners may in any case prescribe.

PART VII.—PAYMENT OF ALLOWANCE.

27. The allowance payable in respect of Free State spirits used in making Power Methylated Spirits shall be paid to the authorised methylator on production by him to the Collector of Customs and Excise of the Collection in which the methylating premises are situated of a certificate signed by the proper Officer and countersigned by another Officer or by the Surveyor fox the District, setting forth the quantity of spirits at proof which have been used for that purpose.

PART VIII.—CONDITIONS GOVERNING THE SALE, RECEIPT AND USE OF POWER METHYLATED SPIRITS.

28.—(1) No person shall supply Power Methylated Spirits to any person unless the supplier has first received a requisition in the prescribed form, filled up and signed by such person, and bearing a certificate signed by the proper Officer that such person is authorised to receive Power Methylated Spirits.

(2) A methylator supplying Power Methylated Spirits to any person shall issue therewith a permit. The permit shall be taken from a prescribed book to be obtained from the proper Officer, and the permit and the counterfoil or copy in the book shall be duly filled up. The permits shall be used in the order in which they are numbered in the book. The book shall be kept on the methylator's premises and shall be open at any reasonable time to inspection by any Officer, who may make any entry therein or take any extract therefrom. The book shall be returned to the proper Officer when all the permits therein have been used or at any other time if the Officer shall so require.

(3) An authorised distributor supplying Power Methylated Spirits to any person shall issue therewith a certificate. The certificate shall be taken from a prescribed book to be obtained from the proper Officer and the certificate and the counterfoil or copy in the book shall be duly filled up. The certificates shall be used in the order in which they are numbered in the book. The book shall be kept on the distributor's premises and shall be open at any reasonable time to inspection by any Officer who may make any entry therein or take any extract therefrom. The book shall be returned to the proper Officer when all the certificates therein have been used or at any other time if the Officer shall so require.

(4) Every methylator and every authorised distributor who receives a requisition, and every person who receives Power Methylated Spirits accompanied by a permit or certificate shall keep such requisition or permit or certificate and deliver it to the proper Officer when such Officer next visits the premises where the requisition or permit or certificate has been received.

29. The quantity of Power Methylated Spirits which may be sent out or delivered at one time to one person by a methylator or by an authorised distributor shall not be less than two hundred bulk gallons.

30. Power Methylated Spirits received by an authorised distributor or an authorised receiver shall not, on the death of such distributor, or receiver, or on the discontinuance or transfer of his business, be disposed of without the prior sanction of the proper Officer.

31. The Commissioners may at any time revoke any authority granted by them under these Regulations.

32. Power Methylated Spirits shall not be delivered from a methylator's premises unless—

(a) they are delivered to a person authorised to receive them as provided by Regulations Nos. 33 and 34; or

(b) they have been mixed, either in the course of manufacture or subsequently, with not less than twenty-five per cent. of their volume of petrol, benzol or other approved substance; or unless

(c) in the case of Power Methylated Spirits made from Spirits imported mixed under Regulation No. 14 (1) they have been mixed with such substances as the Commissioners may prescribe.

Authority to receive Power Methylated Spirits.

33. The Commissioners may authorise any person to receive Power Methylated Spirits for sale or delivery to persons authorised to receive such Spirits under this Regulation or under Regulation No. 34 subject to such conditions and to the giving of such security as they may prescribe.

34. The Commissioners may authorise any person to receive Power Methylated Spirits for the purpose of mixing them with petrol, benzol, or other approved substances, as provided by Regulation No. 32 for use in, or sale for use in, generating mechanical power, subject to such conditions and to the giving of such security as they may prescribe.

35. Power Methylated Spirits shall not be delivered from the premises of an authorised distributor unless—

(a) they are delivered to a person authorised to receive them as provided by Regulations Nos. 33 and 34; or

(b) they have been mixed, either in the course of manufacture or subsequently with not less than twenty-five per cent. of their volume of petrol, benzol or other approved substance; or unless

(c) in the case of Power Methylated Spirits made from spirits imported mixed under Regulation No. 14 (1) they have been mixed with such substances as the Commissioners may prescribe.

36.—(1) An authorised distributor shall keep accounts in the form marked B in the First Schedule annexed to these Regulations of all Power Methylated Spirits received by him and of the sale or delivery or mixing thereof as provided in Regulations Nos. 33 and 35 and shall enter in the appropriate account daily or if so required by an Officer at any other reasonable time the quantities of Power Methylated Spirits received and the separate quantities sent out or mixed, both at bulk and at proof.

(2) An authorised receiver shall keep accounts in the form marked C in the First Schedule annexed to these Regulations of all Power Methylated Spirits received by him and of the mixing thereof and shall enter in the appropriate account daily or if so required by an Officer at any other reasonable time, the quantities of Power Methylated Spirits received and the separate quantities mixed both at bulk and at proof.

(3) The accounts to be kept by an authorised distributor or an authorised receiver shall be kept at the distributor's or receiver's premises respectively and shall be open for inspection by the proper Officer at all reasonable times and such Officer may take extracts therefrom. The distributor or receiver shall post up and balance the accounts when the Officer takes stock and shall render the Officer any necessary assistance in taking the stock.

37. Power Methylated Spirits intended for delivery under Regulations Nos. 32 and 35 may be so delivered in vessels of any description, or in tank waggons or craft or by means of pipe-line and tank waggons for conveyance to—

(i) the premises of an authorised distributor; or

(ii) the premises of an authorised receiver;

provided that means shall in every case be provided to the Commissioners' satisfaction for taking an account of the Power Methylated Spirits so conveyed.

38. Where Power Methylated Spirits have been mixed with petrol, benzol or other approved substances in accordance with Regulations Nos. 32 (b), 34 and 35 (b) the mixture may be used for the purpose of generating mechanical power, and may be sold for such purpose in any quantity and to any person.

39. When Power Methylated Spirits have been mixed with petrol, benzol or other approved substances in accordance with Regulations Nos. 32 (b) 34 and 35 (b) no person shall separate or attempt to separate the Power Methylated Spirits or any spirits or any mixture containing spirits from the mixture.

By Order of the Revenue Commissioners.

M. V. NOLAN.

DUBLIN CASTLE :

Dated the 20th day of February, 1937.

FIRST SCHEDULE.

FORM A.

FORM OF STOCK ACCOUNT OF POWER METHYLATED SPIRITS TO BE KEPT BY AN AUTHORISED METHYLATOR.

M ............................................................ ....................... , Methylator.

FORM B.

FORM OF STOCK ACCOUNT OF POWER METHYLATED SPIRITS TO BE KEPT BY AN AUTHORISED DISTRIBUTOR.

M..........................................................., Distributor.

FORM B—Continued.

FORM C.

FORM OF STOCK ACCOUNT OF POWER METHYLATED SPIRITS TO BE KEPT BY AN AUTHORISED RECEIVER.

M............................................................ .................., Receiver.

SECOND SCHEDULE.

CONDITIONS TO WHICH DENATURANTS MUST CONFORM.

Wood Naphtha.

(1) The wood naphtha must consist of substances derived from the destructive distillation of wood and must, in the opinion of the State Chemist, possess such a degree of nauseousness as to render a mixture of one part of the naphtha with nineteen parts of spirits of wine unfit for use as a beverage.

(2) The wood naphtha must contain not less than 72 per cent. by volume of methyl alcohol.

(3) The volume of wood naptha required to decolourize a solution containing 0.5 gram of bromine must not exceed 30 ml.

(4) (a) The wood naphtha must be neutral or only slightly alkaline to litmus.

(b) 25 ml. of the wood naphtha mixed with 25 ml. distilled water should require for neutralization at least 5 ml. of deci-normal acid when methyl orange is used as the indicator.

(5) The wood naphtha must not contain more than 12 grams per 100 ml. of acetone, aldehydes, and higher ketones, estimated as "acetone" by the formation of iodoform according to Messinger's Method.

(6) The wood naphtha must not contain more than 3 grams per 100 ml. of esters, determined by hydrolysis and calculated as methyl acetate.

Crude Pyridine.

(1) Crude pyridine should consist of pyridine bases, and should not be more deeply coloured than a mixture of 2 ml. of deci-normal iodine with one litre of water.

(2) It should mix readily and completely with spirits and should give a clear or only slightly opalescent solution when mixed with twice its volume of water.

(3) 10 ml. of one per cent. solution in water should produce immediately a distinct crystalline precipitate on vigorous shaking after the addition of 5 ml. of an aqueous solution of cadmium chloride containing 5 grams of the anhydrous fused salt in 100 ml. and an abundant separation of crystals within ten minutes.

(4) A white precipitate should be formed when 10 ml. of one per cent. solution in water are mixed with 5 ml. of Nessler's reagent.

(5) One ml. of crude pyridine dissolved in 10 ml. of distilled water should require not less than 9.5 ml. of normal sulphuric acid for neutralization, using Congo Red paper as indicator.

(6) 100 ml. slowly heated under the conditions laid down for Benzol for Motor Fuel by the British Engineering Standards Association (B.S. Specification 2 D 15) should give a distillate of at least 50 ml. at a temperature of 140° C. and of 90 ml. at 160° C.

Dye.

The dye must be in the form of a fine powder readily and completely soluble in all the other constitutents of Power Methylated Spirits.