Page:Statutes of Canada, Victoria 31, Part 2.djvu/148

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1868.
Inland Revenue Act, 1868.
Cap. 50.
141

By whom Petrolium shall be inspected, and under what regulations.17. The inspection of Petroleum required by this Act shall be performed by officers of the Inland Revenue or Customs duly authorized thereto, and such authority may be given and such inspection performed at any time after the passing of this Act, and the Governor in Council may, from time to time, make such regulations as he may think proper, for determining the nature of the fire test to be applied, the instruments to be used for applying such test, the classification to be made of the several qualities of Refined Petroleum inspected, the designation under which each quality shall be known, the mode of stamping the barrels, casks or packages containing the refined Petroleum, the prevention of frauds in relation to such stamps, the disposal of such refined Petroleum as will not stand the required fire test, and generally for giving effect to the provisions of this Act, and ensuring strict compliance with all the requirements thereof.

As to Regulations by Governor in Council.18. Every regulation or order made by the Governor in Council or by the Department of Inland Revenue, under the authority of this Act, shall, upon publication thereof, in the manner provided by the Act last above cited with respect to Regulations and orders made under it, be construed as forming part of the said Act and of this Act, and shall, until repealed or altered by any subsequent regulation, have the force of law.

Fees for inspection.19. On and after the fifteenth day of June, in the present year, one thousand eight hundred and sixty-eight, there shall be imposed, levied and collected an inspection fee of twenty cents, upon every barrel, cask or package containing not less than twenty gallons of refined Petroleum inspected under this Act, and upon every barrel, cask or package so inspected and containing less than twenty gallons, an inspection fee equal to one cent per gallon, and such fees shall immediately after such inspection be paid by the person owning or having the custody of such refined Petroleum, to the officer inspecting it, to be accounted for by such officer as may be provided by departmental regulations as Inland Revenue.

As to stamps under this Act.20. All the provisions of the Act last above cited respecting stamps, and all penalties imposed by the said Act for any contravention of any provision thereof in respect to stamps, shall equally apply to stamps attached or impressed or affixed under this Act, to or upon any barrels, casks or packages, as well as to such barrels, casks or packages, and to the contents thereof.

Certain Acts of N. S. and N. B. repealed.21. The Act of the Legislature of the Province of Nova Scotia, passed in the thirtieth year of Her Majesty's Reign, and intituled: An Act to provide for the inspection of Petroleum and Coal Oils, and Burning Fluids, and to regulate the manufacture and sale thereof,—and the Act of the Legislature of the Province of New Brunswick, passed in the thirtieth year of Her Majesty's Reign, and intituled: An Act to provide for the
Inspection