Slaughter of Cattle and Sheep Act, 1934

PART III.

Levy on Cattle and Sheep Slaughtered in Registered Slaughtering Premises.

Levy in respect of cattle and sheep slaughtered in registered premises.

19.—(1) The registered proprietor of every registered slaughtering premises shall, for every month beginning after the commencement of this Part of this Act in which any cattle or sheep are slaughtered for human consumption in Saorstát Eireann in such premises, pay to the Minister in accordance with this section a levy at the prescribed rate on all cattle and sheep so slaughtered during such month in such premises.

(2) The registered proprietor of every registered slaughtering premises shall, in every month after the first month beginning after the commencement of this Part of this Act, send in the prescribed manner by post to the Minister, at such time as to reach the Minister in the ordinary course of post not later than the seventh day of such month, a return in the prescribed form showing the number of cattle and the number of sheep slaughtered for human consumption in Saorstát Eireann in the said premises in the next preceding month.

(3) As soon as may be after the seventh day of every month, the Minister shall make in respect of every registered slaughtering premises in which any cattle or sheep were slaughtered for human consumption in Saorstát Eireann during the next preceding month (whether the registered proprietor of such premises has or has not made the return required by the next preceding sub-section of this section) a certificate certifying the amount of the levy payable under this section by the registered proprietor of such premises in respect of such premises for the next preceding month.

(4) Whenever the Minister makes a certificate under the next preceding sub-section of this section, he shall cause a copy of such certificate to be served on the registered proprietor of the registered slaughtering premises to which such certificate relates, and thereupon the amount of the levy stated in such certificate shall become and be payable by the said registered proprietor to the Minister within seven days after such service of such certificate and shall at the expiration of such seven days be recoverable by the Minister from such registered proprietor as a civil debt in any court of competent jurisdiction.

(5) If any registered proprietor of registered slaughtering premises—

(a) fails to make any return which he is required by this section to make, or

(b) makes any such return which is false or misleading in any material respect, or

(c) fails to pay within the time appointed by this section any sum payable by him to the Minister under this section,

the Minister may cancel the registration of the said premises in the register of slaughtering premises.

(6) Whenever the registration of any registered slaughtering premises has been cancelled by the Minister on account of the non-payment of any sum payable by the registered proprietor of such premises under this section, the Minister shall, if such sum is paid by such proprietor within three months after the date of such cancellation, restore the said premises to the register of slaughtering premises as on and from the date on which the said sum is so paid.

(7) Service of a copy of a certificate made under this section may be made by delivering it to the registered proprietor of the registered slaughtering premises to which it relates or by sending it by post addressed to the said registered proprietor at the said registered slaughtering premises.

(8) Every registered proprietor who fails to make within the time limited by this section any return which he is required by this section to make or who makes any such return which is false or misleading in any material respect shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding twenty-five pounds.

(9) Every sum paid to or recovered by the Minister under this section shall be paid into or disposed of for the benefit of the Exchequer in such manner as the Minister for Finance may direct.