Slaughter of Cattle and Sheep (Amendment) Act, 1935

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

14.—(1) Every person who, after the commencement of Part II of the Principal Act and either before or after the passing of this Act, slaughters in any premises which, at the time of such slaughter, were or are not registered in the register of slaughtering premises, any cattle or sheep for human consumption in Saorstát Eireann, shall, if the said non-registration of the said premises was or is a contravention of the said Part II, be liable to pay to the Minister on demand made by the Minister a levy on all cattle and sheep so slaughtered.

(2) Every person who is liable or is believed by the Minister to be liable under this section to pay to the Minister a levy shall, if and whenever he is required in writing by the Minister so to do, make and send in the prescribed manner to the Minister, at such time as to reach the Minister not later than the seventh day after such requisition is received by such person, a return in the prescribed form showing the number of cattle and the number of sheep slaughtered in premises other than registered premises for human consumption in Saorstát Eireann by such person during any period specified in such requisition.

(3) Every levy payable under this section in respect of any cattle or sheep shall be so payable at the rate at which the levy under section 19 of the Principal Act is payable at the time of the slaughter of such cattle or sheep.

(4) The amount of any levy payable to the Minister by any person under this section may be recovered by the Minister from such person as a civil debt in any court of competent jurisdiction.

(5) In any proceedings brought by the Minister to recover from any person the amount of a levy payable by such person under this section, a certificate sealed with the official seal of the Minister and certifying the following matters, that is to say:—

(a) the amount of the levy payable by such person to the Minister under this section for any specified period, and

(b) that the Minister duly made a demand in accordance with this section for the amount of such levy, and

(c) that such demand was duly served on such person in accordance with this section, and

(d) that the said amount so payable by such person is unpaid,

shall, until the contrary is proved, be accepted as sufficient evidence of the said matters so stated in such certificate.

(6) Every person required by this section to send a return to the Minister who fails to make and send such return in accordance with this section 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.

(7) 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.