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Definitions
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3. In this Act each of the following terms shall have the meaning assigned to it by this section, unless it is otherwise expressly provided, or there is something in the subject or context inconsistent with such meaning,—
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“Spirits” means spirits of any description, and includes all liquors mixed with spirits, and all mixtures, compounds, or preparations made with spirits:
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“Low wines” means spirits of the first extraction conveyed into a low wine receiver:
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“Feints” means spirits conveyed into a feints receiver:
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“British spirits “means spirits liable to a duty of Excise:
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“Plain spirits” means any British spirits, (except low wines and feints,) which have not had any flavour communicated thereto or ingredient or material mixed therewith:
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“Spirits of wine” means rectified spirits of the strength of not less than forty-three degrees above proof:
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“British compounds” means spirits redistilled or which have had any flavour communicated thereto, or ingredient or material mixed therewith:
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“Foreign spirits” means all spirits and strong waters liable to a duty of Customs:
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“Sugar” includes any saccharine substance or syrup manufactured from any material from which sugar can be manufactured:
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“Commissioners” means the Commissioners of Inland Re-revenue:
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“Methylate” means to mix sprits with some substance in such manner as to render the mixture unfit for use as a beverage, and “methylated spirits” means [1]
spirits mixed with any substance or combination of substances approved for the purpose of methylation by the Commissioners]:
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“Proof” means the strength of proof as ascertained by Sykes's hydrometer:
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“Still” includes any part of a still, and any distilling apparatus whatever for distilling or making spirits:
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“Distiller” “rectifier,” “dealer,” and “retailer” mean respectively a person who distils, rectifies, or compounds, deals in, or retails spirits:
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“Excise trader” means any person carrying on a business subject to any of the regulations of this Act, and includes a maltster who makes malt duty free for distillation and any proprietor or occupier of an excise warehouse:
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“Licence” means a licence granted by the Commissioners or by an officer duly authorised by them; and “licensed,” as applied to an Excise trader, means a person holding a licence so granted for the purpose of his buiness:
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“Premises,” when used with reference to an Excise trader, means any building or place used by him in the course of his business, and of which entry is required to be made:
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“Prescribed” and “approved” mean respectively prescribed or approved by the Commissioners:
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“Warehouse” means any warehouse approved or provided for the deposit of spirits:
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“Distiller's warehouse” means an approved warehouse on the premises of a distiller:
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“Excise warehouse” means a warehouse approved or provided by the Commissioners as a general warehouse for the deposit of spirits:
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“Customs warehouse” means a warehouse approved or provided by the Commissioners of Customs for the deposit of spirits:
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“Collector” means the collector of Inland Revenue, and in connexion with the business of an Excise trader means the collector for the collection in which the premises of the trader are situate, and includes a person acting as such collector:
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“Officer” means officer of Inland Revenue:
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“Proper officer” means the officer of the division or ride in which the business of an Excise trader is carried on, or in which anything is by this Act required to be done by, or any notice to be given to, such officer, and includes a person acting as such officer, and also any officer superior in matters of Excise to such officer:
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“Writing” includes print, and “written” includes printed:
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“Justice” means a justice of the peace or a magistrate having jurisdiction for the county or place where any offence is committed or suspected to have been committed, or any offender is apprehended or found, or any goods or commodities are seized or liable to seizure or suspected to be so liable:
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“County or place “includes a city, county of a city, county of a town, borough, liberty, division, franchise, or other place of magisterial jurisdiction:
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“Schedule” means schedule to this Act.
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[1Substituted by 53 & 54 Vict. c. s. 32.] |
