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Part III.
Excise.
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Amendment of 43 & 44 Vict. c. 24.
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14.—(1) Where a person carries on upon one set of premises the business of a rectifier of spirits, and also the business of a dealer in spirits, all spirits in his possession shall for the purpose of the account thereof and the penalties consequent on any excess or deficiency found in the account under the Spirits Act, 1880, be deemed to be spirits in his stock as a rectifier.
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(2) Sub-section four of section one hundred and twenty-four of the Spirits Act, 1880 (which relates to the supply of spirits by an authorised methylator), shall apply in the case of a person licensed as a retailer of methylated spirits in the same manner as it applies in the case of a person authorised to receive methylated spirits.
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[Sub-s. (3) inserts certain words in s. 130 of the Spirits Act, 1880.]
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(4) In section one hundred and forty of the Spirits Act, 1880 (which relates to the search for illicit manufacture of spirits), the expression “officer” shall include any officer of the peace.
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[Sub-s. (5) substitutes a new sub-section for s. 32 (2) of the Spirits Act, 1880. See that Act.]
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(6) This section shall be construed together with the Spirits Act, 1880.
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