S.I. No. 4/1933 - The Tobacco Extract Regulations, 1933.

STATUTORY RULES AND ORDERS. 1933. No. 4.

THE TOBACCO EXTRACT REGULATIONS, 1933.

WHEREAS by virtue of Section 4 of the Finance Act, 1912, the Excise Transfer Order, 1909, and the Revenue Commissioners Order, 1923, the Revenue Commissioners are empowered to make the regulations hereinafter contained:

NOW, THE REVENUE COMMISSIONERS, in exercise of the powers conferred on them in manner aforesaid and of every and any other power them in this behalf enabling, do hereby make the following regulations to be observed on and after the first day of March, 1933, by persons licensed to grow tobacco in Saorstát Eireann and authorised by the said Commissioners to grow tobacco solely for the purpose of obtaining an extract therefrom to be used without payment of duty for the manufacture of insecticides or sheep-wash or for other purely agricultural or horticultural purposes, that is to say:—

1.—A person who desires to obtain the authority of the Revenue Commissioners to grow tobacco in Saorstát Eireann solely for the purpose of obtaining an extract therefrom to be used without payment of duty for the manufacture of insecticides or sheep-wash or for other purely agricultural or horticultural purposes, must furnish on a form of application to be obtained by him from the proper Officer a statement of the variety or varieties of tobacco to be grown and of the process of extraction to be used by him and such further particulars as may by the form be required and must return the form duly filled up and signed by him to the Officer. The application may be made at the same time as the application for a licence to grow tobacco or by a person who has already obtained such a licence, and the authority when granted shall be in force only during the currency of the licence.

2.—A person to whom an authority has been granted (hereinafter referred to as an authorised person) must, in connection with this authority, grow only such variety or varieties of tobacco as may be approved by the Commissioners, and all tobacco so grown by him must be used solely for the purpose of an extract being obtained therefrom.

3.—No alteration of the process of extraction, as described in the form of application, shall be made without the sanction of the Commissioners.

4.—Except as hereinafter provided an authorised person must observe the regulations made under Section three of the Finance Act, 1908, in relation to tobacco grown in Saorstát Eireann.

5.—The following regulations in relation to the obtaining of an extract shall be substituted for those regulations so far as they relate to the curing of tobacco:—

(i) The entry to be made by an authorised person shall include any shed or place to be used by him for preparing or storing tobacco extract or tobacco refuse, and the security to be given by him shall extend to the observance of all regulations made by the Commissioners in relation to the tobacco extract obtained from any process of extraction and the tobacco refuse resulting therefrom, and to the removal of any tobacco to the premises of another authorised person, or of any tobacco or undenatured tobacco extract to the bonded premises of a tobacco extract or nicotine manufacturer.

(ii) An authorised person who intends to obtain an extract from tobacco must provide to the satisfaction of the Commissioners a room or building and a store suitable for carrying on the process to be used by him in obtaining and storing the extract, and must produce for inspection by the proper Officer on his visit to the premises all tobacco extract obtained and all tobacco refuse resulting from the process since his last visit, and such extract and refuse must be kept separate and untouched until they are inspected by the Officer. The authorised person must destroy the refuse at such time or times and in such manner as the Commissioners shall direct.

(iii) All tobacco extract prepared by an authorised person shall be denatured to the satisfaction of the Commissioners in the presence of the proper Officer before being used or delivered for use, provided that an authorised person may, with the permission of the Commissioners, remove tobacco grown by him to the premises of another authorised person, and may, with the like permission, remove such tobacco and undenatured tobacco extract to the bonded premises of a tobacco extract or nicotine manufacturer.

(iv) An authorised person shall, 48 hours at least before commencing to prepare any extract, give to the proper Officer notice in writing of his intention to do so, and shall state in the notice the date when the extract will be ready for being denatured.

(v) An authorised person must make in the entry book required to be kept by him, in addition to the entries required to be made by him as a grower of tobacco, the following entries:—

(a) He shall, when entering the date of commencing to cut or gather tobacco, state whether it is intended to dry the tobacco when cut or gathered or to use it in the green state in obtaining tobacco extract.

(b) He shall, at least 48 hours before subjecting tobacco to any process for obtaining an extract therefrom, enter the date and hour when the process is to commence, and the weight of the tobacco, or, in the case of tobacco in a green state, the estimated weight of the tobacco to be used in the process.

(c) He shall, at the close of each process for obtaining an extract from tobacco, enter the number of gallons of extract obtained, and also, if so required by the Commissioners, the specific gravity of the extract.

(d) He shall, at least 48 hours before the removal of any tobacco extract to the approved premises of a tobacco extract or nicotine manufacturer, enter the date of the intended removal and the situation of the premises to which the tobacco extract is to be removed; and, on the removal of the tobacco extract, shall enter the actual date of removal and the actual quantity by measure of the tobacco extract removed.

(vi) All undenatured tobacco extract which, with the permission of the Commissioners, an authorised person removes to the bonded premises of a tobacco extract or nicotine manufacturer shall, prior to removal, be measured in the presence of the proper Officer, and every authorised person shall, 24 hours at least before beginning to remove or measure any undenatured tobacco extract, give to the proper Officer, notice in writing of his intention to do so, and all undenatured tobacco extract so removed shall be accompanied by a permit granted by the proper Officer.

(vii) A manufacturer of tobacco extract or nicotine shall deliver all permits and certificates accompanying tobacco or tobacco extract received by him from an authorised person to the Officer who first visits his premises after the receipt of the tobacco or tobacco extract.

(viii) An authorised person shall render all necessary assistance to the Officers in taking account of tobacco and tobacco extract in his possession, and in taking samples thereof and of all substances used by him for the purpose of obtaining or denaturing the extract, and shall provide suitable measures capable of measuring the tobacco extract. He shall, if so required by the Commissioners, provide to their satisfaction a room or building capable of being secured with a revenue lock in which to store tobacco extract when produced.

(ix) All tobacco grown by an authorised person in one year, which has not before the last day of February in the following year been used in obtaining an extract therefrom in conformity with these regulations, shall be disposed of in such manner as the Commissioners may direct.

6.—The Interpretation Act, 1889, shall apply to the interpretation of these Regulations in like manner as that Act applies to the interpretation of an Act of the Oireachtas passed before the first day of January, 1924.

7.—The Regulations of the eleventh of February, 1913, in relation to tobacco grown in Saorstát Eireann are hereby annulled as from the first day of March, 1933.

8.—These Regulations may be cited as the Tobacco Extract Regulations, 1933.

By Order of the Revenue Commissioners,

M. V. NOLAN.

Dublin Castle.

Dated the 21st day of January, 1933.

NOTE.—A penalty of £50 is incurred for the infringement of or failure to comply with any of the foregoing Regulations and Conditions, and the article in respect of which the offence is committed is liable to forfeiture.