Tobacco Act, 1934

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PART IV.

Experimental Manufacturers' Licences.

Grant of experimental manufacturer's licence.

46.—(1) The Revenue Commissioners may, after consultation with the Minister, grant to any person, who satisfies them that he is a qualified person in respect of any year, who applies to them in such form and manner as they may direct, and who furnishes them with such particulars as they may require, and on payment of the excise duty (if any) for the time being required by law to be paid by a person taking out an experimental manufacturer's licence, a licence (in this Act referred to as an experimental manufacturer's licence) authorising such person to do, under and in accordance with such licence, the following things, that is to say, to grow tobacco in that year, and to cure and rehandle such tobacco.

(2) In this section the expression “qualified person” means—

(a) in relation to the year 1934, a person who in the year 1933 lawfully grew and cured tobacco in Saorst[html]t Eireann and manufactured tobacco grown by him;

(b) in relation to the year 1935, and every subsequent year, a person who in the immediately preceding year complied with the following conditions, that is to say:—

(i) was the holder of an experimental manufacturer's licence authorising him to grow tobacco in such last-mentioned year,

(ii) grew and cured tobacco under an experimental manufacturer's licence,

(iii) lawfully manufactured tobacco grown by him,

(iv) did not manufacture tobacco grown by any other person.