Page:Statutes of Canada, Victoria 31, Part 2.djvu/147

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140
Cap. 50.
Inland Revenue Act, 1868.
31 Vict.

a fine not exceeding five hundred dollars, or by both, at the discretion of the Court, before which the conviction shall be had; Proviso: as to Benzine, &c., and stocks on hand before this Act.Provided always, that the Governor in Council may permit the importation, manufacture, sale and storage of Benzine and similar products of Petroleum, which will not stand the above mentioned fire test, under such regulations as he may deem necessary, and may also in like manner modify the "fire test" by allowing a lower degree of heat than one hundred and fifteen degrees of Fahrenheit, as regards stocks of Refined Petroleum, which, before the passing of this Act, were in the possession of persons who are not refiners.

Regulations for the storage of Petroleum.13. The Governor in Council may from time to time make such regulations respecting the storage of Petroleum, crude or refined, as he may deem necessary for the public safety, making special regulations as to Benzine or other similar products of Petroleum if he sees fit; and may also make regulations for warehousing Refined Petroleum without payment of the duty hereby imposed, and for the application of the warehousing regulations contained in or made under the Act last above cited, to Refined Petroleum so warehoused, subject to any modification which he may consider expedient.

Party requiring inspection shall furnish implements, &c.14. Every person having in his possession any Refined Petroleum shall, when any officer is about to inspect it, furnish for the use of such officer all necessary implements and conveniences, and shall provide all such assistance as may be required for making such inspection.

Forfeiture of uninspected Petroleum.15. All Refined Petroleum sold or offered for sale without having been inspected and branded as herein required, or on which the duty, inspection fee, or other impost has not been paid, or secured as herein required, and all Refined Petroleum Imported into Canada, or sold or offered for sale or retained in the possession of any party therein in contravention of any provision of this Act, or with respect to which any Regulation for the storage thereof has been contravened, shall be forfeited and shall be seized by any officer of Customs or Excise having a knowledge thereof, and dealt with accordingly.

Articles forfeited to be dealt with under Inland Revenue Act.16. Any article or property seized as forfeited under this Act shall be secured, disposed of, and dealt with in like manner as is provided with respect to any article or property seized under the provisions of the Act last above cited; and any Refined Petroleum which will not stand the fire test herein provided or allowed in the special case by the Governor in Council, may, when not in the possession of a licensed Refiner be seized as forfeited, and if in the opinion of the proper officer no suitable storage is available, shall be destroyed but if there be suitable storage available, it may be stored and afterwards sold to any licensed Refiner, or otherwise disposed of as other forfeited goods, under any departmental regulation in that behalf.

17.