S.I. No. 64/1926 - The Manufacture of Sugar Regulations, 1926.

STATUTORY RULES AND ORDERS. 1926. No. 64.

THE MANUFACTURE OF SUGAR REGULATIONS, 1926.

WHEREAS by virtue of paragraph 3 of Part III of the First Schedule to the Finance (No. 2) Act, 1915, as amended by Section 2 of the Beet Sugar (Subsidy) Act, 1925 (No. 37 of 1925), the Revenue Commissioners are empowered to make the regulations hereinafter contained:

NOW, THE REVENUE COMMISSIONERS, in exercise of the power conferred on them by paragraph 3 of Part III of the First Schedule to the Finance (No. 2) Act, 1915, as amended by Section 2 of the Beet Sugar (Subsidy) Act, 1925 (No. 37 of 1925), and of every and any other power them in this behalf enabling, do by this order make the following regulations, that is to say:—

1. No person shall carry on business as a manufacturer of beet sugar from home-grown beet without having in force an Excise licence authorising him to carry on that business, or without having made entry of every building, place, vessel and utensil used in the manufacture or in the storage of materials to be used in the manufacture.

2. A licence for the purpose of these Regulations:—

(a) shall expire on the 30th day of September next following the date on which it is issued;

(b) shall not be granted unless the premises in which the manufacture of beet sugar is to be carried on have been approved by the Commissioners, and an approved warehouse for the storage of manufactured beet sugar has been provided on the premises.

3. Every manufacturer must give such security by bond as the Commissioners may require that all the beet sugar which will be produced to the proper Officer and duly warehoused, is of a polarisation exceeding 90 degrees and is manufactured upon his approved premises and that no such beet sugar will be removed from the approved warehouse for any purpose without due notice being given to the Officer, or, except as provided for in these Regulations, having been so removed will be again received into the factory or warehouse.

4. Every manufacturer must at least six days before commencing to manufacture beet sugar, or, if he has discontinued manufacturing for more than one month, before recommencing to manufacture, give the proper Officer a written notice specifying the day on which he intends to manufacture or recommence manufacturing.

5. The manufacturer must at least four hours before he begins to rasp, grind, slice or mash any material give to the Officer in charge of the factory written notice specifying the day and hour when such rasping, grinding, slicing or mashing is to be commenced.

6. Invert sugar shall not be manufactured at the factory, nor shall beet sugar be manufactured thereat from any materials other than beet grown in Saorstát Éireann.

7. Every package of beet sugar exceeding 90 degrees of polarisation packed in the factory must be clearly marked with the number of the package, the weight of beet sugar contained therein, and with a factory number or distinguishing letter denoting the polarisation of the beet sugar.

8. As soon as practicable after any beet sugar exceeding 90 degrees of polarisation is packed and weighed in the factory, the manufacturer shall deposit the same in the approved warehouse, and shall deliver to the proper Officer an entry, specifying the marks and numbers on the packages, the number of packages, and the net weight and the degree of polarisation of the beet sugar contained therein.

9. (1) Every manufacturer must provide himself with and keep a stock book in such form as the Commissioners may approve, and must enter in such book daily the weights and rating of all beet sugar exceeding 90 degrees of polarisation manufactured and warehoused or entered for warehousing.

(2) The following provisions shall have effect in respect to the stock book:—

(a) The manufacturer shall allow any Officer at all reasonable times to inspect, make entries in and take extracts from the stock book;

(b) The manufacturer shall not cancel, obliterate or alter any entry in the stock book, or make therein any entry which is untrue in any particular;

(c) The manufacturer shall for at least 12 months after any stock book has been filled up, preserve the book and keep it available for inspection by any Officer.

10. A manufacturer shall not, without the consent of the Commissioners, receive at his factory any beet sugar, except as provided in Regulation 13, and no goods other than beet sugar made in the factory shall be deposited in the warehouse, except by the permission of, and under such conditions as may be imposed by, the Commissioners.

11. Before any beet sugar is delivered from the warehouse the manufacturer must present a notice in writing to the Officer specifying the marks and numbers on the packages to be delivered, the date of warehousing, the weight and the degree of polarisation of the beet sugar, and the name and address of the consignee.

12. Beet sugar may not be delivered from the warehouse before 9 o'clock in the forenoon or after 5 o'clock in the afternoon, nor at any hour on Sundays and public holidays, except by permission of, and under conditions prescribed by the Commissioners.

13. Beet sugar which has been damaged after deposit in warehouse on the approved premises, or after its delivery from the warehouse, may, on written notice being given to the Officer, be returned to the factory to be re-manufactured on condition that an equivalent quantity based on the actual weight and polarisation of the damaged beet sugar shall be deducted from the account in the stock book of beet sugar manufactured and from the next entry of beet sugar delivered to the proper Officer.

14. The manufacturer shall permit any Officer to take samples of any manufactured or partly manufactured beet sugar, or of any materials for the manufacture of beet sugar, in his factory; and the degree of polarisation contained in any sample so taken from any vessel or utensil shall be deemed to be the degree of polarisation in the whole contents of the vessel or utensil from which it is taken.

15. A manufacturer shall not use, or attempt to use, any means or device to prevent or hinder the Officer from ascertaining the quantity and polarisation of beet sugar made in the factory.

16. At the end of every manufacturing period the manufacturer must sign and deliver to the proper Officer a return truly stating with respect to the manufacturing period:—

(a) the weight of each description of materials used in the manufacture of beet sugar; and

(b) the weight at each degree of polarisation of finished beet sugar, and the weight of molasses containing (i) 70 per cent. or more of sweetening matter, (ii) less than 70 per cent. and more than 50 per cent. of sweetening matter, and (iii) not more than 50 per cent. of sweetening matter by weight respectively, produced.

17. In the case of a manufacturer's warehouse or of an Excise warehouse, the manufacturer or the proprietor or occupier must, to the satisfaction of the Commissioners, provide accommodation at the warehouse for the Officer in charge thereof.

18. (1) The proprietor or occupier of a warehouse shall be alone responsible to the proprietor of any beet sugar warehoused therein for the safe custody of the beet sugar.

(2) No action shall be brought against the Commissioners or any of their Officers for loss or damage occasioned to beet sugar whilst warehoused in such warehouse, or on account of any wrong or improper delivery of beet sugar therefrom.

19. All packages warehoused must be arranged and stowed in such manner that access can be easily had to each package.

20. (1) Every manufacturer must provide sufficient and just scales and weights, and a set of standard measures for the purpose of weighing, measuring, and taking an account of the beet sugar, goods and commodities in his warehouse, stock or possession, and any packages or vessels used for the purpose of containing any such beet sugar, goods' or commodities.

(2) The weights and measures must be of the prescribed denominations.

(3) The manufacturer must maintain and keep the scales, weights' and measures in such proper and convenient place in his factory, warehouse, or other premises as the proper Officer approves, and so that the same shall be at all times ready for the use of Officers.

(4) The manufacturer must permit any Officer to use the scales, weights, and measures for the purpose aforesaid, and must, with his servants and workmen, whenever required by an Officer, weigh, or measure, and assist him weighing or measuring, as he requires, and in taking account of any such beet sugar, goods or commodities as aforesaid.

21. (1) Where any warehouse, room, place, vessel, utensil or fitting belonging to any manufacturer is required by the Commissioners to be secured, or locked the manufacturer must, to the satisfaction of the proper Officer, provide, affix, repair and renew all fastenings requisite for the purpose of enabling Officers to affix locks thereto, or otherwise to secure the same.

(2) If the manufacturer fails so to do, the proper Officer may provide, affix, repair, or renew the fastening, and the expense thereof shall be paid on demand by the manufacturer.

(3) All requisite locks or keys shall be provided by the Commissioners, at the expense of the revenue.

22. Every manufacturer must, on demand by an Officer, made on the premises, either by day or by night, and for the purpose of enabling him to search for, examine, gauge, or take an account of any vessel utensil, beet sugar, or materials therein, provide ladders of sufficient length and strength, and place them firmly and conveniently, and upply sufficient lights and aid.

23. In these regulations:—

the expression "the Commissioners" means the Revenue Commissioners;

the word "Officer" means Officer of Customs and Excise

the expression "Proper Officer" means the officer of the station in which the business of a manufacturer is carried on, and includes a person acting for that Officer, and also any Officer superior in matters of Customs and Excise;

the word "manufacturer" means a manufacturer of beet sugar;

the expression "beet sugar" means sugar in a finished or unfinished condition prepared from sugar beet grown in Saorstát Éireann;

the words "factory" and "warehouse" means respectively the factory and the warehouse approved on the manufacturer's premises; and

the words "prescribed" and "approved" means respectively prescribed and approved by the Commissioners.

24. The Interpretation Act, 1923 (No. 46 of 1923), applies to the interpretation of these regulations in like manner as it applies to the interpretation of an Act of the Oireachtas.

25. The Manufacture of Sugar Regulations, 1920, made on the 8th day of October, 1920, by the Commissioners of Customs and Excise are hereby revoked.

26. These regulations may be cited as the Manufacture of Sugar Regulations, 1926.

By Order of the Revenue Commissioners.

M. V. NOLAN.

DUBLIN CASTLE,

16th October, 1926.