S.I. No. 28/1935 - The Hydrocarbon Oil Regulations, 1935.

STATUTORY RULES AND ORDERS. 1935. No. 28.

THE HYDROCARBON OIL REGULATIONS, 1935.

THE HYDROCARBON OIL REGULATIONS, 1935.

WHEREAS by virtue of a Resolution passed by the Committee on Finance of Dáil Eireann on the 12th day of December, 1934, the Revenue Commissioners are empowered to make the Regulations hereinafter contained:

NOW, THE REVENUE COMMISSIONERS, in exercise of the powers conferred on them in the 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 1st day of February, 1935, that is to say :—

1. These Regulations may be cited for all purposes as the Hydrocarbon Oil Regulations, 1935.

2. 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.

3. No person shall carry on the business of a refiner of hydrocarbon oil at any premises unless he is the holder of an Excise Licence authorising him to carry on the business at those premises.

4. Every refiner shall, before he begins to carry on the business of refiner of hydrocarbon oil, make entry of every building and place and of every vessel intended to be used by him in carrying on the business and shall not make use of any building or place until he has made entry thereof.

5. A licence for the purpose of these Regulations—

(a) shall be in such form as the Commissioners may approve;

(b) shall expire on the 31st day of January annually;

(c) may on payment of the proper duty charged thereon be granted by any officer authorised by the Commissioners to grant the same.

6. The refiner shall not use any vessels in his premises until the same shall bear conspicuous distinguishing marks.

7. The refiner must furnish to the Commissioners tables of the capacity of all vessels in the refinery intended for the reception or storage of dutiable oil, showing the number of gallons which each such vessel is capable of containing according to the depth of liquid contained therein.

8. The refiner must provide to the satisfaction of the Commissioners safe means of access for Officers to all vessels in the refinery and to all dipping places therein.

9. The refiner must not alter, add to, remove or demolish any vessels or pipes in his refinery without giving to the proper Officer two days previous notice in writing, unless in any special circumstances the Commissioners shall dispense with such notice.

10.—(1) Every refiner shall keep accounts in which the goods shall be distinguished according to such description as the Commissioners shall from time to time require.

(2) The accounts must show particulars of each consignment of mineral hydrocarbon oil or mixtures received into the refinery, including the date of receipt, whence received and the description and quantity of the goods, and also particulars of each operation on mineral hydrocarbon oil and of the dutiable oil and other products of refining which result therefrom.

(3) The accounts must show the disposal of all mineral hydrocarbon oil or mixtures thereof giving in respect of each consignment delivered from the refinery, the date of delivery, to whom sent, the destination and the description and quantity of the goods.

(4) In the case of mixtures or preparations containing mineral hydrocarbon oil, the accounts must show the proportions and quantities of the various descriptions of hydrocarbon oils and of any other substances in the mixture or preparation.

(5) The entries must be made in the accounts not later than noon on the day following that on which the oil is produced or sent out, as the case may be.

(6) If any dutiable oil is received into the refinery, the accounts must show such particulars as will enable such oil to be distinguished by the proper Officer.

(7) A balanced stock account, made up to and including the last Saturday in each calendar month, must be shown in the refiner's accounts, should the Commissioners so require.

(8) The accounts must be kept at the refinery ready for inspection at any time by any Officer and the proprietor shall permit any Officer to inspect the same and take extracts therefrom.

(9) In all accounts required by these Regulations the quantities shall be stated in terms of gallons, unless the Commissioners shall otherwise permit.

11. The refiner shall furnish to the Collector not later than Tuesday in any week a true return in such form as the Commissioners may approve of the quantities of dutiable oil sent out or used by the refiner for a purpose other than the manufacture or production of mineral hydrocarbon oil during the week ending on the preceding Saturday.

12. The duty on mineral hydrocarbon light oil shall become due at the time when such oil is sent out from the refinery or used by the refiner for a purpose other than the manufacture or production of mineral hydrocarbon oil, and the refiner shall at the time of making the return pay to the Collector the amount due in respect of duty on such oil so sent out or used during the week to which the return relates.

13.—(1) Every return or account made or rendered in pursuance of these Regulations shall be signed by the refiner or by some person duly authorised by the refiner in that behalf.

(2) Where the refiner is an incorporated company, the return shall be signed by the managing director or secretary or some other officer of the company duly authorised under seal in that behalf, and where the refiner is a firm, by one of the partners in the firm or by some person duly authorised in writing in that behalf by the firm.

14.—(1) Where the duty chargeable on any mineral hydrocarbon light oil remains unpaid for more than seven days after it has become due, the Commissioners may, if they think it necessary so to do, for the purpose of securing payment of the duty, direct the Collector to levy the duty by distress on the premises of the refiner.

(2) Where the Commissioners so direct, the Collector may thereupon by warrant, signed by him, authorise any person to distrain upon the premises and to sell any distress levied by public auction after giving six days' previous notice of the sale.

Provided that a distress shall not be levied under these Regulations unless notice in writing requiring payment of the amount of unpaid duty has been served on the refiner by leaving the notice at the refinery or by sending it to him by post addressed to the refinery.

(3) The proceeds of the sale shall be applied in or towards paying the cost and expenses of the distress and sale, and the payment of duty due, and the surplus, if any, shall be paid to the refiner.

15. Where mineral hydrocarbon light oil is delivered by a refiner to a person authorised by the Commissioners to receive such oil free of duty the refiner must record in the authorisation in the space provided for the purpose the quantity and description of the mineral hydrocarbon light oil delivered, the date of delivery, and such other particulars as the Revenue Commissioners may require. He must produce the authorisation to any Officer on demand at any time, and must permit him to inspect the same and make extracts therefrom, and must, when the authorisation is filled up, or on demand, deliver it to the Officer. He must not cancel, obliterate or alter any entry in the authorisation or make any entry therein which is untrue in any particular.

16. Every refiner who produces dutiable oil shall render to the proper Officer at the close of each calendar month a balanced stock-account made up to and including the last Saturday in the calendar month.

17. The refiner shall keep at the refinery all books, accounts, records, orders, invoices, and documents relating to the receipt, refining, production, use or sending out of mineral hydrocarbon oil at or from the refinery during the preceding twelve months and shall on demand produce the same to any Officer.

Every refiner who produces mineral hydrocarbon light oil shall keep at the refinery, and on demand at any time shall produce to any Officer, the tables of the measurements or capacity of the vessels in the refinery.

18. The refiner shall, if so required by the Commissioners, give such notice as they may require of the receipt or production of any mineral hydrocarbon oil and of the vessels in which it is deposited, and of the contents of such vessels before such oil is deposited therein and after such oil is deposited therein.

19. The refiner shall, if required by the Commissioners, give such certificate as they may direct as to the receipt and disposal of mineral hydrocarbon oil received at, or sent out from, the refinery.

20. The refiner shall allow any Officer to take samples in the refinery of any hydrocarbon oil or products from such oils.

21. The refiner shall not make any attempt or use any device to prevent or hinder any Officer from ascertaining the gravity, quantity or description of any oil in the refinery or to deceive him in taking the dip or gauge of any vessel or produce to any Officer any account or return which is untrue in any material particular.

22. The refiner shall on demand by any Officer made at the refinery 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 or oil therein, provide ladders of sufficient length and strength and place them firmly and conveniently and supply sufficient lights and aid.

23. The refiner shall when required by any Officer assist him by a sufficient number of servants in taking account of his stock.

24. The following provisions of the Spirits Act, 1880, which apply to the manufacture and warehousing of spirits shall apply to the making and warehousing of mineral hydrocarbon oil as if the expressions " hydrocarbon oil," " refiner," " refinery " and " refining " were for the purpose of these Regulations substituted for the expressions " spirits," " distiller or rectifier," or " Excise trader," " distillery " and " manufacture " respectively, that is to say :—

Section 78 which applies to the mode of calculating the quantity of spirits warehoused ;

Section 135, sub-sections (1), (2), (3) and (4), which apply to the provisions of scales, weights and measures ;

Section 137, sub-section (1), which applies to the power of entry and examination by Officers ;

Section 139, which applies to the power to search for pipes in or near the premises of a distiller or rectifier.

25. In these Regulations unless the context otherwise requires :—

" Commissioners " means Revenue Commissioners.

" Collector " means the Collector of the Collection in which the refinery is situate.

" Officer " means Officer of Customs and Excise.

" Proper Officer " means the Officer of the Station in which the refinery is situate and includes a person acting for that Officer and also any Officer superior in matters of Customs and Excise.

" Hydrocarbon Light Oil " means oil as defined in the afore said Resolution of the Committee on Finance of Dáil Eireann.

" Refinery " means any premises used for the manufacture, production or treatment of hydrocarbon oils.

" Refiner " means the proprietor or occupier of a refinery.

" Approved " and " prescribed " means approved and prescribed by the Commissioners.

" Vessels " includes tanks, storage places, stills and utensils.

" Duty " means the duty charged under the aforesaid Resolution of the Committee on Finance of Dáil Eireann.

By Order of the Revenue Commissioners,

M. V. NOLAN.

Dublin Castle.

Dated the 21st day of January, 1935.