No. 16.] Excise Ordinance, 1915. [1915
-7th October, 1915.
SAINT LUCIA. No. 16 of 1915.
AN ORDINANCE to consolidate and amend the law relating
to the distillation and disposal of spirits.
[ 9th October, 1915. ]
BE it enacted by the Governor, with the advice and consent
of the Legislative Council of Saint Lucia, as follows:-
1. This Ordinance may be cited as The Excise Ordinance, short tiue.
No. 16.] Excise Ordinance, 1915. [1915.
Defnition.. 2. In this Ordinance, unless the subject or context otherwise
"Approved means approved by the Chief of Excise :
"Liquor Dealer" means the holder of a liquor licence
granted under The Liquor Licences Ordinance, 1886,"
or any Ordinance amending the same :
Distiller" means any person licensed to use any distillery
"Distillery means any place or premises at or in which
any distillery apparatus is situate, and includes any spirit
store, warehouse, house, room, or other place adjacent
thereto and used in the manufacture or storage of spirits:
Distillery apparatus means any still, and any part of a
still, and any receptacle, vessel, utensil, pipe, cock, and
fitting of any kind whatever, used or capable of being
used with a still in connection with distillation:
Excise Law means any Ordinance, or regulation having
the force of law, relating to the manufacture of or charge
of duty on spirits:
Gallon means an Imperial gallon as found by the Colo-
nial standard gallon measure or by any authenticated
secondary standard of the Colony:
Government warehouse" means a warehouse provided by
the Government for the deposit and storage of spirits :
Home consumption means consumption in the Colony:
"Licence means a licence granted by the Treasurer:
Licensed means in the condition of holding a licence for
the purpose of carrying on the business specified in such
"Low-wines" means spirits conveyed into a low-wines
receiver or into a still:
"Master" means the captain or other person, except a
pilot or a port officer, for the time being in charge of a
Methylate means to mix spirits with an approved sub-
stance or combination of substances, in approved propor-
tion, so as to render the mixture unfit for use as a
"Methylated spirits means spirits so mixed to the satis-
faction of the Chief of Excise :
"Night" means the interval between seven o'clock in the
evening of any day and five o'clock in the morning of the
following day; and "at night" or "by night" means
during such interval:
No. 16.] Excise Ordinance, 1915. [1915.
"Officer means any officer of Revenue or Customs and any
person employed with the concurrence of the Chief of
Excise on any duty or service relating to Excise law, and
includes a person acting as an officer and also any official
superior in matters of Excise to an officer:
"Owner" includes lessee and the attorney of any owner
"Package" means any puncheon, hogshead, cask, drum,
demijohn, case or other receptacle containing or capable
of containing spirits:
"Plain spirits means any spirits which have not had any
flavour communicated thereto or any ingredient or
material mixed therewith:
"Premises," when used with reference to any licensed
person, means any building room or placeused by him in
the course of his business:
Prescribed" means prescribed by the Governor in Council"
"Proof" means the strength of proof; and "quantity of
spirits at proof," "gallons at proof" or proof gallons:
means the liquid quantity if the spirits are of strength of
proof, or such quantity increased in accordance with the
strength of the spirits if over-proof or diminished in
accordance with the strength of the spirits if under-proof:
"Proper officer" means an officer for the time being in
charge of Excise affairs at the premises of any dealer
or distiller or at any warehouse:
"Rack" means to draw off spirits from one package into
"Redistillation" means the distillation of any spirits pre-
viously collected in a spirit receiver:
"Regulations" means any regulations made by the Gover-
nor in Council under this Ordinance:
"Schedule means Schedule to this Ordinance:
Ship means any ship, boat, raft, and any other means of
conveyance by water:
"Spirits" means alcoholic spirits of any description,
whether completely distilled or otherwise, and includes all
liquors mixed with or containing spirits and all mixtures
and preparations made with and containing spirits:
"Still" includes any part of a still and any apparatus
"Storage tank" means an approved vat, tank, or other
receptacle provided by a distiller at his distillery for the
Excise Ordinance, 1915.
Duty to be levied
on proof gallon of
deposit of spirits until they are removed to casks or
similar packages or to vats in warehouses:
"Strength" as applied to plain spirits, means the strength
denoted by an approved dydrometer, as ascertained by
any officer in accordance with the Table to be lodged at
the office of the Colonial Secretary of the Colony and
signed by the Officer Administering the Government of
this Colony for the time being and dated the 1st day of
January, 1912, and entitled a Table of the strengths of
spirits denoted by the hydrometer ":
Temperature means the temperature as ascertained by an
approved Fahrenheit's thermometer:
Treasurer" means the Treasurer of the Colony, and any
person for the time being acting as Treasurer:
"Warehouse" means any warehouse approved for the
deposit and storage of spirits :
Wash means any liquid prepared or fit for the production
of spirits therefrom by distillation, whether fully fer-
mented or not:
3. For and upon all spirits made within the Colony there shall
be charged collected and paid to the Treasurer the duty of
five shillings per proof gallon, and so in proportion for any
greater or less quantity:
4. (1.) It shall be lawful for the Governor to appoint such
officer to and for such places as he may from time to time deem
necessary, and to appoint a Chief of Excise who shall be respon-
sible for the instruction and control of the officers and for the
efficient administration of this Ordinance.
(2.) Any person so appointed who shall be concerned directly
or indirectly in the sale of spirits shall be liable to a penalty
not exceeding twenty pounds.
5. (1.) Every still not already registered shall be registered
at the office of the Chief of Excise by the owner, who shall,
immediately on coming into possession of such still, deliver to
the Chief of Excise a declaration in writing, made by such
owner, setting forth the name and situation or other sufficient
description of the distillery or place where such still is, and the
name and residence or place of business of the person from
whom he obtained such still, and its full capacity.
(2.) The Chief of Excise shall, after such verification of the
Excise Ordina'ce, 1916.
particulars of such declaration as he may deem necessary, give
to such owner a certificate, in the prescribed form, of the
registration of such still.
(3.) Any owner who neglects to deliver such declaration, and
any person delivering a declaration untrue in any particular,
and any person found in possession of any unregistered still,
shall incur a penalty not'exceeding twenty pounds, and every
unregistered still and every part thereof shall be forfeited and
may be forthwith seized by any officer.
6. (1.) If the owner of any registered still shall transfer such ranger of re&s-
still to any other person, by sale lease or otherwise, such owner
shall within seven days give to the Chief of Excise notice in
writing under his hand setting forth the name and situation or
other sufficient description of the distillery or place where such
still was at the time of transfer, the date of the transfer and the
name and residence or place of business of the transferee: and
the transferee shall within seven days give to the Chief of Excise
notice in writing under his hand stating the name of such
previous owner, the last situation of the still while in the
possession of such owner, and the place where such still is
intended to be kept or deposited by the transferee.
(2.) In the event of the death of the owner of any registered
still the person into whose possession or custody the still has
passed shall within six months of such death give to the Chief
of Excise notice in writing stating, in addition to his own name
and address, the name of such late owner, the date of his death,
and the place where such still is intended to be kept.
(3.) Any person making default in respect of any notice
required by this section or of the accuracy of any statement in
any such notice shall incur a penalty not exceeding five pounds.
7. (1.) No person shall destroy or remove any still or any No rewoval. &c., of
part thereof without giving to the Chief of Excise, at least seven ticehout
days prior to such destruction or removal, notice in writing of
his intention : and such notice shall contain a sufficient descrip-
tion of the situation of such still, and the date of the intended
destruction, or the date when and a sufficient description of the
place to which such still is to be removed.
(2.) If such still be exported, the exporter shall produce to the
Chief of Excise, within six months of the export, a certificate of
the landing thereof at the port of destination or shall otherwise
account to the satisfaction of the Chief of Excise for the
Excise Ordinance, 1915.
Prohibition of dis-
tilling, &o., without
Grant of licence.
(3.) Any person who shall fail to comply with the provisions
of this section or who shall deliver a notice or certificate untrue
in any particular, or who shall without reason satisfactory to
the Chief of Excise, fail to carry out the terms of any notice
under this section, shall incur a penalty not exceeding ten
8. (1.) No person may, without being licensed to do so or on
any premises to which his licence does not extend, use any
distillery apparatus or make wash or distil low-wines or spirits
or have in his possession any wash or low-wines.
(2.) Any person contravening this section shall incur a
penalty not exceeding two hundred pounds, and in default of
payment thereof shall be imprisoned with or without hard
labour for a term not exceeding twelve months, and all spirits
and vessels utensils and materials for distilling or preparing
spirits in his possession shall be ferfeited.
9. (1.) Every licence shall be granted by the Treasurer and
shall be in the prescribed form and shall remain in force until
the thirty-first day of December next following the date thereof.
(2.) Before any licence is granted the owner of the still shall
produce to the Treasurer a certificate from the Chief of Excise
that the still to be licensed is then constructed and adapted for
use in the manner specified in. the First Schedule, or that it is
then constructed and adapted for use in accordance with the
terms of permission granted by the Governor in Council under
section fourteen of this Ordinance. Provided that it shall not
be necessary to produce such certificate in the case of a still the
owner whereof held a licence for the year preceding that in
which the application for a licence is made, unless the Chief of
Excise has notified the Treasurer that the still owing to altera-
tions made is not constructed and adapted for use as in this
sub-section is mentioned.
(3.) Except as provided in section twelve of this Ordinance
there shall be paid to the Treasurer for every licence the sum
of five pounds.
(4.) A licence to use a still shall be granted only to the owner
of such still and shall not authorise any person to use distillery
apparatus at more than one premises or at any other than the
premises mentioned in such licence.
(5.) Persons in partnership shall not be obliged to take out
more than one licence in respect of the same premises.
Excise Ordinance, 1915.
(6.) It shall not be necessary for any distiller to take out a
licence under "The Liquor Licences Ordinances, 1886," and any
subsequent Ordinance amending the same, to sell, barter or
dispose of spirits manufactured at his distillery: Provided that
in every such case the spirits be disposed of in a quantity not
less than twenty gallons;
10. (1) A licence shall not be granted in respect of any
still which is not registered; or, except with the special
permission of the Governor in Council, in respect of any still
the capacity of which, excluding that of the head, is less than
three hundred gallons.
(2) Except with the consent of the Governor in Council
a licence shall not be granted to any person who has been
convicted of felony: if a distiller is convicted of felony or
of an offence against any Excise law it shall be the duty of the
magistrate or judge to report such conviction to the Governor
and the Governor may direct the licence held by such distiller
to be forfeited, or to be suspended during such time as the
Governor may direct, and such distiller may thereafter be
licensed only with the special permission of the Governor in
11. A licence may, on written application by the distiller
be transferred to any other person with the approval of the
Chief of Excise, who shall endorse the licence accordingly,
and in case of the distiller's death or bankruptcy the licence
may on written application by his legal representative be
similarly transferred to such representative.
12. (1.) A licence to use a still subject to prescribed condi-
tions may, at the discretion and by the direction of the
Governor in Council, be granted to any chemist or druggist
for the preparation of medicines or articles used for medicinal
purposes, and to any person for purification of water or for
purposes of scientific research or for distilling essences or.
essential oils for every such licence there shall be paid to the
Treasurer the sum of ten shillings: Provided that the Governor
in Council, if satisfied that the capacity of the still does not
exceed half a gallon, may grant exemption from such payment.
(2) The Governor in Council mnay at any time revoke any
(3) Every application for a licence, by way of renewal or
Licence not to be
granted in certain
Transfer of licence.
Special licence may
be granted to
chemists and others.
1.xoise Ordinance, 1915.
otherwise, to be granted under this section shall be made by
the owner in writing to the Governor in Council, and shall
state the place or premises where the still is to be kept, the
purpose or purposes for which it is to be used, and the full
capacity of the still.
(4) Every holder of a licence under this section who shall
fail to comply with any of the conditions prescribed in respect
of his still shall incur a penalty not exceeding fifty pounds.
(5) Every person holding a licence granted under this section
shall be exempt from the provisions of the First Schedule and
of sections thirteen, nineteen, twenty-one, to twenty-six
inclusive, fifty-four and fifty-five hereof, except in so far as the
same or any of them shall be comprised in the conditions pre-
Governor in Council
may permit distiller
to se fittings, &c.,
not prescribed by
Altration of ve.-
lI, utenles, pipes,
13. (1) Every distillery apparatus before being- used by a
distiller must be constructed and adapted for use in the man-
ner specified in the First Schedule, and must during its use
be maintained in the like manner.
(2) Every pump, pipe, fitting and connection used in the
transfer and conveyance of spirits or low-wines shall be
provided and maintained to the satisfaction of the Chief of
(3) Every distiller shall comply with the rules in the First
(4) If this section be contravened the distiller shall incur a
penalty not exceeding fifty pounds.
14 (1) The Governor in Council may permit any distiller,
subject to prescribed conditions or otherwise, to fix and use any
vessel utensil pipe or fitting instead of or in addition to any
of those required by this Ordinance; and similarly dispense
with any store vessel utensil pipe or fitting so required; and
may withdraw such permission, and may from time to time
vary such prescribed conditions and such permission and such
conditions shall have effect as if the same were by this Ordin-
ance expressly enacted.
(2) Every person infringing any such conditions shall in
respect of each infringement incur a penalty not exceeding
15. (1) A distiller may on giving reasonable notice to
the Chief of Excise alter or move any vessel utensil pipe or
fitting or add a new vessel utensil pipe or fitting.
.&cxise Ordisace, 1915.
(2.) No such alteration movement or addition shall be made
which shall contravene the provisions of the First Schedule
unless the permission of the Governor in Council under section
fourteen of this Ordinance is first obtained.
(3.) If a distiller without giving such notice or in contraven-
tion of such provisions or permission alters moves or adds to the
vessels, utensils, pipes, or fittings on his premises he shall for
each offence incur a penalty not exceeding fifty pounds.
16. Every distiller who has discontinued distilling for more Notice to be given
than one month must, at least two days before recommending to inten tio e-
distil, give to the proper officer a written notice specifying the ing.
day on which he intends so to recommence distilling.
17. (1.) Except with the written permission of the Chief of Distiler not to dis-
Excise a distiller must not distil spirits from wash not made in fom wash not
his distillery. lery.
(2.) If a distiller, except as aforesaid, has in his possession
any wash fermented liquor or low-wines not brewed made or
distilled in his distillery he shall forfeit the same and incur a
penalty not exceeding twenty pounds.
(3.) In this section 'wash' shall not be taken to include
sugar-scum or molasses.
18. (1.) Any officer may take a sample, of approved size, of Officer may take
any wash low-wines or spirits from any package vessel or sample ofspirits,&c.
utensil in a distillery; and the temperature hydrometer-indica-
tion and strength of any sample so taken shall be deemed to
be respectively the temperature hydrometer-indication and
strength of the whole contents of the package vessel or utensil
from which the sample is taken.
(2.) Before any such sample is taken a distiller may if he
desires, and must if required by an officer, stir up and mix
together all the liquor contained in the package vessel or uten-
sil from which the sample is to be taken.
19. (1.) Not less than the time prescribed by regulations Removal of spirits.
before the removal of any spirits from a receiver the distiller
must give to the proper officer notice specifying tne day and
hour of the intended removal and the number of the receiver, if
more than one.
(2.) In pursuance of such notice the proper officer shall
attend, and, after he has taken an account of the contents of the
receiver and unlocked the fastenings preventing removal of
Excise Ordinance, 1915.
How quantity of
spirits to be asoer-
Spirits to be kept
only in spirit re-
ceiver or store.
Spirits to be drawn
off into packages in
presence of officer,
spirits, the whole contents of the receiver must be forthwith
removed to the storage tank: Provided that such complete
removal may be modified by any prescribed conditions imposed
under section fourteen of this Ordinance.
(3.) From the time when the officer takes account of the
contents of the receiver no other spirits or low-wines may be
conveyed into the receiver until the whole of its contents, save
as provided in sub-section (2) hereof, have been removed there-
from, and the fastenings of the receiver have been again secured.
(4.) The officer shall furnish to the distiller in the prescribed
form the particulars of the account of spirits removed from the
receiver to spirit store.
20. The quantity of spirits contained in any vat vessel cask
bottle or package in any distillery or warehouse may_ be ascer-
tained by weight measure or gauge, as may be prescribed.
21. Except as provided in Section 14 of this Ordinance every
distiller must to the satisfaction of the Chief of Excise pro-
vide at his distillery a secure and sufficient storage tank for the
deposit of spirits until they are removed to packages.
22. If any spirits are found in any part of a distillery other
than a spirit receiver storage tank or a warehouse the distiller
shall incur a penalty not exceeding fifty pounds and the spirits
shall be forfeited.
23. (1.) All spirits removed from the storage tank, or from
the receiver direct to packages in accordance with any conditions
prescribed under section fourteen of this Ordinance, must be
drawn off into packages in the prescribed manner in the pre-
sence of an officer who shall take an account of such spirits in
the prescribed manner.
(2.) For the purpose of ascertaining by weighing the quantity
of spirits in a package the Table in the second Schedule shall be
used, and the quantity ascertained thereby in accordance with
the rules therein shall be deemed to be the true quantity.
(3.) Spirits may not be removed from the storage tank or spirit
receiver in any package of less capacity than thirty gallons,
unless with the permission of the Chief of Excise.
(4.) Packages may, subject to regulations, be full or on ullage.
(5.) Spirits may, subject to regulations, before removal into
packages be reduced with water to any strength not less than
No. 16.] Excise Ordinance, 1915. [1915.
thirty-five over proof, and for direct exportation or ship's stores
to any strength desired by the distiller.
24. (1.) The proper officer shall from time to time take an Aopeuntf stockr
account in the prescribed manner of the spirits found in each excess or defciency.
(2.) He may exclude from such account, or may take an in-
dependent account of, spirits in packages.
(3.) If the quantity of spirits at proof found by the officer, be
less than the quantity which according to the officer's account
ought to be so found, or if the quantity of spirits at proof found
elsewhere than in the spirits receiver be greater than the
quantity which according to the officer's account ought to be so
found, the distiller shall incur a penalty of ten shillings for
every gallon of spirits at proof so deficient or in excess, and the
spirits (if any) in excess shall be forfeited: but a distiller shall
not be liable to any penalty under this section if he satisfies the
Chief of Excise that the deficiency or excess does not arise from
fraud, or if the deficiency does not exceed the prescribed allow-
ance or if such excess does not exceed one-half per centum on
the quantity which according to the officer's account ought to be
(4.) Where there is an excess and such excess is not seized
and the distiller is not prosecuted in respect thereof he shall be
debited with the excess.
(5.) If the Chief of Excise is not satisfied that any deficiency
or excess of spirits found on taking an account under this section
does not arise from fraud, he shall report the circumstances to
the Governor in Council for his decision thereon.
(6.) A distiller shall not be liable to any penalty under this
section if the Governor in Council.is satisfied that such defi-
ciency or excess does not arise from fraud.
25. (1) If from any cause spirits from a distillery apparatus Redisti ation of
or spirit receiver are fouled or spoiled, or if it be desired to spirits.
increase the strength of or otherwise purify any spirits, the Chief
of Excise may, if satisfied, permit the redistillation of such
spirits, subject to such conditions affecting the account thereof
as he may impose.
(2.) He may, if satisfied and on the like conditions as to ac-
count, permit the destruction or the redistillation of any lees
sediment or refuse matter remaining in or removed from any
vessel receiver vat or package.
S. ioMe. OrdMaowe, 1915.
(3.) Before any such fouled spirit, or lees sediment or refuse
matter, is dealt with under this section an officer may take there-
from a sample of approved quantity for examination by or on
behalf of the Chief of Excise.
Low wine or pirits 26. (1.) Unless with the express permission and under the
not to be mixed so direction of the Chief of Excise, and unless subject to approved
o increase gr- conditions as to correction of strength, there must not be mixed
with or added to any low wines or spirits in a distillery any
substance which either increases the density thereof or prevents
the true strength thereof from being ascertained by the approved
(2.) The strength as corrected in accordance with such ap-
proved conditions shall for the purpose of section three of this
Ordinance be deemed to be the actual strength of such low-
wines or spirits.
(3.) If this section is contravened the distiller shall, for each
offence, incur a penalty not exceeding fifty pounds, and all low-
wines spirits and mixtures with respect to which the offence is
committed shall be forfeited.
Government ware- 27. The Governor in Council may from time to time appoint
or provide any place or building in any part of the Colony to
be used as a Government Warehouse for warehousing spirits
without payment of duty.
Distiller's ware- 28. (1.) A distiller may provide, at any place sanctioned by
house. the Governor in Council, a warehouse for warehousing with-
out payment of duty spirits distilled at the distillery.
(2.) Every door of every such warehouse shall be secured by
two approved locks the key of one of which shall be kept by
(3.) Every such warehouse must be secured and maintained
secure to the satisfaction of the Chief of Excise and must not be
used for the deposit of spirits therein until it has received the
approval of the Governor in Council.
(4.) The Governor in Council may revoke his approval of any
warehouse, and upon such revocation all spirits in such ware-
house must be removed as the Chief of Excise may direct, and
no allowance or abatement of duty shall be made in respect of
any such spirits for decrease in quantity or strength after expi-
ration of the time mentioned in such notice of the revocation
has been given to the distiller.
1Ecise Ordinance,' 1ts.
29. (1.) A distiller may, subject and according to the provi-
sions of this Ordinance and to the regulations, and upon the
prescribed security being given, remove to and deposit in -way
warehouse at his distillery or other place sanctioned by the
Governor in Council or in any Government warehouse any
spirits distilled on his premises.
(2.) Spirits to be warehoused must be in sound packages
(3.) A distiller must, before removing any spirits to a ware-
house, give to the proper officer notice in writing specifying the
mark number and capacity of each package which he intends to
warehouse, and the number of gallons and the strength of the
spirits contained in each package, and the number of gallons
and the strength of the spirits to be warehoused in vat, and the
number of the vat,
(4.) On the outside of one end of each package to be ware-
housed there must be legibly cut, branded, or painted with oil
colour, the mark number and capacity of the package and the
year in which it is warehoused, and such particulars shall be
maintained legible while the package is in warehouse. The
capacity of each package shall be stated in gallons, and if such
capacity be less than eighty gallons the number of quarter-gal-
lons by which it exceeds the number of complete gallons shall
(5.) The officer in charge of the Government warehouse shall
give to the distiller, or to the person by or for whom the spirits
are warehoused therein, a receipt for the spirits warehoused.
80. If when spirits sent from a distillery have been received
at a warehouse the quantity of spirits at proof received at the
warehouse as shewn by the officer's account threat is less than
that removed from the distillery as shewn by the officer's account
threat the distiller shall pay duty on any such deficiency:
Provided that allowance within the limits prescribed by regula-
tions may be made if the Chief of Excise is satisfied that such
deficiency was not due to negligence or fraud.
Provided also that allowance beyond the limits prescribed by
regulations shall be made by the Governor in Council if he is
satisfied that such deficiency was not due to negligence or fraud.
81. If at any time any deficiency beyond that which can be
accounted for to the satisfaction of the Chief of Excise by
natural waste or other legitimate cause is found in any package
warehoused, or in any vat, the Governor in Council may require
Ream6al of spirit
from distillery to
Duty to be paid on
during removal into
Payment of duty
oon000 in wart.
Excise Ordinance, 1915.
Storage of packages
&o., in warehouse.
Transfer of ware-
Samples from ware-
immediate payment of duty on the quantity of spirits originally
warehoused in the package or vat, or on such portion thereof as
the Governor in Council may specifically or by regulations
32. There shall be charged upon all spirits stored in a
Government warehouse, over and above any duty which may be
.payable thereon, storage dues at such rates as may from time to
time be fixed by the Governor in Council.
33. All packages in warehouses must be arranged and stowed
to the satisfaction of the Chief of Excise in such manner that
easy access can be had to each package; if the distiller fails to
cause the packages therein to be so arranged and stowed he shall
incur a penalty not exceeding ten pounds.
34. (1) The owner of spirits warehoused may in accordance
with the regulations vat, blend, rack and colour such spirits in
the warehouse, or under prescribed conditions convert the same
into shrub, falernum, or other cordials and may reduce and
bottle such spirits for disposal as provided for by sections 9 (6)
and 23 (5.)
(3.) Duty shall be paid on any deficiency exceeding the limits
prescribed by regulations. Provided that allowance beyond the
prescribed limit shall be made by the Governor in Council if he
is satisfied that such deficiency was not due to fraud.
(4.) Duty shall be charged on any remnant less than the
minimum size of package permitted by the regulations appli-
cable to the operation, and such remnant shall at once be
removed from the warehouse.
35. Spirits warehoused in a Government warehouse may be
transferred into the name of a purchaser on his producing to
the officer in charge of the warehouse a written order for the
delivery of such spirits, signed by the owner of the spirits;
spirits so transferred shall be discharged from all claim in
respect of duties penalties or forfeitures to which the transferer
36. It shall be lawful for the Chief of Excise, subject to
regulations governing the quantity to be taken and (notwith-
standing anything in section three of this Ordinance) the
amount of duty payable in respect thereof, to permit the with-
Excise Ordinance, 1915.
drawal and delivery of one sample from each package of spirits
37. If any spirits warehoused in a Government warehouse are No compensation
lost or destroyed by fire or otherwise no claim for compensation for spirits lost in
shall be brought against the Government or any officer in house.
respect thereof, but no duty shall be payable thereon.
38. On the delivery from any warehouse for home consump- Duty payable on
delivery from ware-
tion of any spirits warehoused therein duty shall be charged h oue. are
and paid on the quantity of spirits contained in the package at
the time of delivery: but if the quantity at that time is less than
the quantity originally warehoused duty shall be charged on the
quantity so warehoused: Provided that allowance within the
limits prescribed by regulations may be made if the Chief of
Excise is satisfied that the deficiency was not due to fraud.
Provided also that allowance beyond the prescribed limits
shall be made by the Governor in Council if he is satisfied that
such deficiency was not due to fraud.
39. All duty and storage dues which may be payable upon Duty and storage
spirits shall be paid previous to the removal of such spirits from dues payable before
warehouse or distillery for consumption.
40. (1.) Spirits warehoused may, on the prescribed bond being Delivery of spirits
given and subject to regulations, be delivered for exportation or for iexporttione
ship's stores, without payment of duty.
(2.) All duty payable under section thirty-two of this Ordin-
ance and all storage dues payable on such spirits must be paid
before delivery or methylation of the spirits.
(3.) The exporter shall within six months after the date of
the delivery from warehouse produce to the Chief of Excise an
approved certificate of the landing of the spirits at the port of
destination, unless he furnish other proof to the satisfaction of
the Chief of Excise that such spirits have been exported beyond
the limits of the Colony.
41. (1.) Spirits warehoused may, on the prescribed bond being Spirits from one
given and subject to the regulations, be removed from one ware- "aouse to
house to another.
(2.) If the quantity of such spirits received, as shewn by the
officer's account at the warehouse of receipt, is less than that
delivered, as shewn by the officer's account at the warehouse of
7 1 1
Exci8e Ordiwwe, 1915.
delivery of spirits,
Grant of permit.
POmit to aooom-
pny spirits re-
moved by a dealer.
delivery, the remover of the spirits shall pay duty on any such
deficiency: Provided that allowance within the limits prescribed
by regulations may be made if the Chief of Excise is satisfied
that the deficiency was not due to negligence or fraud.
Provided also that allowance beyond the prescribed limit shall
be made by the Governor in Council if he is satisfied that such
deficiency was not due to negligence or fraud.
42. (1.) Spirits may not be sent out or delivered from a
distillery or from a warehouse unless accompanied by a permit.
(2.) Except as provided in the next following sub-section
spirits may not be sent out or delivered from a warehouse in
less quantity than ten gallons without the special permission
of the Chief of Excise.
(3.) Spirits for exportation or for ship's stores may be sent
out or delivered from a warehouse in any quantity.
(4.) Spirits exceeding in quantity one and a half gallons may
not be sent out or delivered at one time for one person from the
stock of a dealer or from any one person or place to any other
person or place unless accompanied by a permit.
(5.) All spirits found to ba e been sent out, delivered or
removed, or in course of being sent out, delivered or removed, in
contravention of this section, together with all horses, cattle,
carts, carriages, ships and other means employed in conveying
the same, shall be forfeited, and every person in whose posses-
sion the same are found shall incur a penalty not exceeding one
(6.) If any question arises as to the accuracy of the descrip-
tion of spirits in a permit of the proof that the spirits correspond
to the description shall lie on the owner or claimant of the
43. (1.) Any person desiring to remove spirits from any
distillery or warehouse shall deliver to the proper officer a
request note in the prescribed form signed by such person.
(2.) A permit shall not be granted for the removal of any
spirits on which duty is payable unless and until the Treasurer's
receipt for the duty shall be produced.
(3.) The permit shall be granted by the proper officer.
44. Every dealer who shall send out, deliver or remove (a) any
rum exceeding in quantity one gallon (b) any other spirits
exceeding in quantity one and a. half gallons for one person at
Ec.ise Ordi.woe, 1915.
one time must send therewith a permit granted by the proper
officer in pursuance of a request note as provided for in the last
preceding section or, if such a course be approved, issued by such
dealer from a book to be supplied by the proper officer on
written request by such dealer.
(2.) Every such dealer must use the permits in the order in
which they are numbered in the permit book supplied to him.
(3.) He must not allow such book or any permit therein to
be used by or on behalf of any other person.
(4.) He must enter in the permit and its counterfoil the
particulars required by the form thereof and must sign the
(5.) He must keep the permit book in his premises open to
inspection by any officer and must allow any officer to make any
entry therein or take any extract therefrom.
(6.) He must return the permit book and all its counterfoils
to the proper officer when it is exhausted, or on his discontinu-
ing or ceasing to be licenced to carry on business as a dealer at
the same premises, or on request by the proper officer.
(7.) He must deliver the permit, whether granted by the
officer or issued by himself, with the spirits to the person to
whom the spirits are described in the permit as being sent.
(8.) Every dealer acting in contravention of this section shall
incur a penalty not exceeding fifty pounds
45. Every request note and every permit must state the
marks and numbers of the packages containing the spirits, the
quantity and strength of the spirits, from whom and whence
and to whom and whither the spirits are to be sent and the
mode of cinv~eya1ni and every permit shall be in force for such
limited time only as shall be mentioned therein.
46. If any person-
(a) sends out, delivers, removes or receives without a permit
any spirits required to be accompanied by a permit, or
(b) in any manner uses or causes or suffers to be used any
permit so that any account kept or checked by an officer
may be frustrated, vitiated or evaded,
he shall in addition to any other penalty or forfeiture incur a
penalty not exceeding fifty pounds and all spirits removed or
being removed in every such case shall be forfeited and may be
seized by any officer or police officer.
Marks and numbers
to be stated on
request note and
Penalties for re-
moval of spirits
without permit, and
fraudulent use of
Excise Ordinance, 191F5.
Penalty and forfeit.
nre for forgery of
request note or
Dealer to cancel
Remission of duty
on lost spirits.
47. If any person--
(a) forges or counterfeits any request note for a permit or
forges or counterfeits or makes use of the name of any
person entitled to obtain or issue permits or utters or pro-
duces to any officer any forged false or untrue request note
for the purpose of fraudulently obtaining a permit, or
(b) fraudulently alters erases or obliterates any permit or
any part thereof after the same shall have been granted by
an officer or issued by a dealer,
he shall in addition to any other penalty or forfeiture incur a
penalty not exceeding one hundred pounds and all spirits re-
moved or being removed in every such case shall be forfeited
and may be seized by any officer or police officer.
48. (1.) Every dealer must on receiving spirits accompanied
by a permit immediately cancel the permit by writing in large
letters in ink across the front of the same the word received "
and the date and hour of such receipt, or by drawing lines in ink
diagonally across the front of the permit, and must deliver the
cancelled permit to the officer who first inspects his premises
after such receipt and who requires its production.
(2,) If any person contravenes this section he shall incur a
penalty not exceeding fifty pounds, but no penalty shall be in-
curred for the failure to deliver a permit if it is proved that the
failure is caused by the permit having been lost or accidentally
destroyed more than three months after the date thereof.
49. In the event of the loss or destruction by fire or other
unavoidable accident of any spirits whilst in a distillery or in a
warehouse or whilst being received into or delivered from a
spirit store or a warehouse, or whilst being removed under bond
on shipboard or whilst being shipped or landed, the Governor
in Council shall on proof to his satisfaction of such loss or des-
truction, remit the duty payable or paid in respect of the spirits
so lost or destroyed.
50. Spirits may be methylated in warehouse under such con-
ditions as may be prescribed in respect of the operation and in
respect of the disposal of the spirits methylated. Methylated
spirits shall, subject to such of the prescribed conditions as may
effect increases or decreases in quantity or strength, be exempt
from the payment of Excise duty.
Bxcise Ordinance, 1915.
51. (1.) If any person-
(a) uses or prepares or attempts to prepare for use any methy-
lated spirits as or for a beverage or for mixture with a
(b) sells any methylated spirits, whether so prepared or not,
as or for a beverage or a mixture with a beverage, or
(c) uses any methylated spirits or any derivative thereof in
the preparation of any article capable of being used wholly
or partially as a beverage or internally as a medicine, or
(d) sells or has in his possession any such article in the pre-
paration of which methylated spirit or .-any derivative
thereof has been used,
he shall for each offence incur a penalty not exceeding one
hundred pounds, and the spirits with respect to which the offence
is committed shall be forfeited.
(2.) Nothing in this section shall apply to the use of methy-
lated spirits or any derivative thereof in the preparation of sul-
phuric ether or chloroform for use as a medicine, or in any art
or manufacture or for fuel or prevent the sale or possession of
any sulphuric ether or chloroform for such use.
52. Any liquid containing methylic alcohol so purified or
otherwise prepared by filtration or any other process as to be
wholly or partially free from any flavour which would other-
wise pertain to it shall be deemed to be low-wines and to have
been so prepared for the purpose of distilling spirits therefrom,
and shall be chargeable with duty and otherwise subject to the
laws and regulations to which spirits are subject: Provided that
the Governor in Council may, if he think fit, dispense with or
modify those regulations with respect to any such liquid.
Ofenoes and pen.
alty in oonnexion
alcohol to be liable
53. Any person may, on being authorized by the Governor in spirits used in art
Council and subject to such conditions as may be prescribed, use may be eamptsd
spirits in any art or manufacture or for fuel without payment of from duty.
duty: Provided that if any spirit remain in the product of such
art or manufacture, duty shall be charged on the spirit used, or
on such part thereof as the Governor in Council shall direct.
54. (1.) Every distiller must provide a sufficient and just Weighing machine,
weighing machine or beam and scales, and sufficient and just 'fSto be pd .rid
weights and measures, to the satisfaction of the Chief of Excise, by distiller.
for the purpose of weighing, measuring and taking an account
of the spirits in his warehouse, stock or possession and of any
packages or vessels used for containing any spirits.
oac.iMe Ordinance, 1915.
Distiller to provide
Fastenings for looks
to be provided by
(2.) The weights and measures must be of the prescribed
(3.) The distiller must maintain and keep the weighing
machine, or beam and scales, and the weights and measures in
such proper and convenient place in his distillery warehouse or
other part of his premises as the proper officer approves, and so
that the same shall be at all times just and true and ready for
the use of officers.
(4.) The distiller must permit any officer to use the weighing
machine, or beam and scales, and the weights and measures for
the purpose aforesaid, and must with his servants and workmen,
whenever required by any officer, weigh and measure and assist
in weighing and measuring as the officer requires, and in taking
account of any such spirits as aforesaid.
(5.) For every refusal or neglect on the part of a distiller to
comply with any of the foregoing provisions of this section he
shall incur a penalty not exceeding fifty pounds.
(6.) If any distiller provides or uses or permits to be used any
false, unjust or insufficient weighing machine or beam and
scales or weight or measure or if he practises any device or con-
trivance by which any officer may be prevented from or hindered
or deceived in taking the just and true quantity, weight or
measure of any spirits or of any package he shall incur a penalty
not. exceeding two hundred pounds, and any such weighing
machine, beam and scales, weights and measures shall be
55. Every distiller must provide at his- distillery and at his
warehouse (if any), to the satisfaction of the Chief of Excise,
reasonable accommodation (other than board) for the proper
officer, and in default of doing so shall incur a penalty not
exceeding twenty pounds.
56. (1.) Where any warehouse, room, place, vessel, utensil,
pipe, cock or fitting belonging to any distiller is by or under
this Ordinance required to be secured or locked the distiller
must, to the satisfaction of the Chief of Excise, provide, affix,
repair and renew all fastenings requisite for the purpose of
enabling an officer to affix locks thereto and otherwise secure
(2.) If the distiller fails to do so he shall incur a penalty not
exceeding twenty pounds, and the proper officer may cause the
fastenings to be provided, affixed, repaired or renewed, and the
Excise Ordinance, 1918.
expense thereof shall be paid on demand by the distiller, and in
default of payment may be recovered at the suit of the Chief of
57. If any distiller, by himself or by any person in his employ Tampering with
or with his connivance, opens any of the locks or doors of any looks, ko.
warehouse, store, room, place, vessel, distillery-apparatus, pump
or fitting required by or under this Ordinance to be locked or
secured, or makes or obtains or attempts to make or obtain
access to the same except in the presence of an officer acting in
his duty as such, or wilfully destroys or damages any fastening,
lock or key used under this Ordinance, or tampers with any
distillery-apparatus, vessel or fitting, so as to render the same
not in accordance with the provisions of this Ordinance or of
any Order in Council under section fourteen hereof applicable
to such apparatus, vessel or fitting, or has any distillery-
apparatus, vessel, utensil, pipe, cock or fitting or any fastening
thereon so constructed that the security intended to be obtained
by any lock or fastening may be impaired, he shall incur, and
any person acting in his aid or doing any of the acts in this
section specified shall incur, a penalty not exceeding one
58. (1.) If any person removes any wash, low-wines or spirits
from the premises of a distiller or from a warehouse contrary to
the provisions of this Ordinance, or knowingly buys or receives
any wash, low-wines or spirits so removed, or removes, throws
away or destroys or causes to be removed, thrown away or
destroyed any wash, low-wines or spirits in order to impede or
prevent search for or seizure of the same, he shall incur a
penalty not exceeding fifty pounds.
(2.) All such wash, low-wines and spirits so removed, bought
received or thrown away shall be forfeited.
59. Every person who shall have in his possession or sell or
deliver, buy or receive, keep or conceal, knowingly permit to be
kept or concealed, or aid in keeping or concealing, any spirits
which have been illicitly distilled or any spirits whereon the
duties payable have not been fully paid shall, unless he prove
his lack of such knowledge of such distillation or non-payment,
incur a penalty not exceeding one hundred pounds.
Penalty for illegal
dealings with wash,
low-wines or spirits.
Penalty for receiv-
ing, &c., spirits
illicitly distilled, or
when duty unpaid.
60. Every person who shall permit or knowingly suffer any Penalty for permit-
Excise Ordinance, 1915.
distillation on prem.
penalty on person
present at Un-
Penalty on person
making signals to
persons engaged in
illicit distilling, Ac.
unlicensed distillation of spirits to be carried on in any house,
out-house, yard, garden, land or premises belonging to him or in
his occupation shall incur a penalty not exceeding fifty pounds.
61. Every person found in any room or place where unlicensed
distillation or the making or preparing of wash, low-wines or
spirits is proceeding shall incur a penalty not exceeding one
hundred pounds, and it shall be lawful for any officer or police
officer to arrest and detain every person so found and to convey
him before a magistrate to be dealt with.
62. Every person who shall with any offensive weapon or with
force and violence obstruct any officer or police officer or other
person acting in his aid in searching for, seizing or destroying
any spirits, low-wines, wash, still, vessel, utensil or package or
in searching for and seizing any horse, cattle, carriage, cart, boat
or vessel, or in arresting or detaining any person liable to arrest
under this Ordinance; or who shall to the number of two or
more be found, armed with any offensive weapon or wearing any
mask or other disguise of the person, removing, conveying or
having in their custody or aiding and assisting in removing or
conveying any spirits illegally distilled or the duties whereon
have not been fully paid, or any unlicensed still, or any cask or
vessel which shall have contained spirits illegally distilled or the
duties whereon shall not have been fully paid, or any wash or
low-wines, shall be liable to a penalty not exceeding one
hundred pounds or to imprisonment with or without hard labour
for a term not exceeding six months.
63. Every person who shall make or cause to be made, or aid
or assist in making, any signal to any person engaged in illicit
distilling or to any person illegally carrying, conveying or
having in his possession any unlicensed still or wash or low-
wines or any spirits illegally distilled or any spirits whereon the
duties shall not have been fully paid, or any cask or package
containing or that shall have contained such spirits, or who shall
give any warning to any such person so engaged of the approach
of any officer or police officer or of any person acting in aid of
any such officer, shall incur a penalty not exceeding fifty pounds,
and any officer or any other person may stop, arrest and detain
any person so making or assisting in making such signal, or so
giving warning, and may convey him before a magistrate to be
FBxcise OrdiWnae,, 1015.
64. Any person who- Anualt on parm.
(a) assaults, hinders or obstructs any person acting or aiding `9aiunde aM,
another in acting under any Excise law, or
(b) assaults, hinders or obstructs any person who has dis-
covered or given or is about to discover or give information
or evidence against, or has seized or is bringing to justice,
any offender against any Excise law, or
(c) assaults, hinders or obstructs any person seizing or exam-
ining or about to seize or examine any thing as forfeited
under any Excise law, or
(d) being armed with any offensive weapon or in a violent
manner rescues any offender arrested or goods seized under
any Excise law or prevents the arrest of any such offender
or seizure of any such goods, or
(e) 'forcibly opposes or offers or threatens to oppose the execu-
tion of any of the powers given by any Excise law,
shall incur a penalty not exceeding fifty pounds, and may be
arrested by any person and conveyed before a magistrate to be
65. Any person who receives buys or procures any spirits Ilegal buying or
from a person not having authority to sell or deliver the same procuring of spirits.
shall incur a penalty not exceeding fifty pounds and the spirits
shall be forfeited: Provided that no person shall incur such
penalty who proves to the satisfaction of the Court that he
received bought or procured spirits as aforesaid in good faith
and without negligence.
66. (1.) It shall be lawful for any Justice of the Peace officer Person in posses.
or police officer having reason to suspect that a person is onof anmrmit-
carrying or has in his possession spirits illicitly distilled or
brought into the colony on which duty has not been paid to
stop and detain such person and require him to produce a permit
for the removal of such spirits or otherwise account for his
possession of the same.
(2.) Every person in unlawful possession of spirits shall, in
addition to any other penalty to which he may be liable, incur
a penalty not exceeding fifty pounds, and may be detained by
any officer or police officer and brought before a magistrate to
be dealt with.
67. If any officer or police officer wilfully refuses or neglects Penly on on.
to aid in the execution of any Excise law he shall incur a a reid.
penalty not exceeding fifty pounds.
.&c(ie Wdnsi ce, 1915.
Penalty on persons
offering or accept-
Power of officers to
enter any land.
Power of entry on
premises of distiller.
Power to search for
68. Every person who-
(a) not being duly authorized to do so, gives offers or promises
to any officer any gratuity reward or inducement in respect
of the performance or non-performance by such officer of
any part of his duty under any Excise law, or
(b) agrees with or proposes to any officer to cause permit or
suffer any breach or evasion of any Excise law, or
(c) being an officer, receives from any person not being his
superior in office and duly authorized any gratuity reward
or inducement in respect of such performance or non-per-
formance as aforesaid and does not at once report the fact
to the Chief of Excise, or demands from any such person
any gratuity reward or inducement as aforesaid, or wilfully
causes permits or suffers or agrees to cause permit or suffer
any breach or evasion of any Excise law
shall incur a penalty not exceeding one hundred pounds.
69. For the purpose of carrying out the provisions of this
Ordinance any officer or police officer may at any time enter
on any land garden or other place and may pass over the same
and remain thereon as long as may be reasonably necessary, and
may search therein for any distillery apparatus spirits and
materials for making spirits.
70. Any officer may at any time, either by day or by night,
enter any distillery and search for examine gauge and take an
account of any distillery apparatus and any spirits and materials
for the manufacture of spirits therein.
71. Any officer or police officer may at any time in searching
for any distillery apparatus pipe conveyance or utensil break
up the ground in or near the premises of a distiller, or any wall
or partition of such premises, or any other place, and may on
finding any pipe or conveyance leading to or iilr i such premises
break up any ground house wall or other place through or into
which the pipe or conveyance leads and may break up or cut
away any such pipe or conveyance and turn any cock thereon
and examine whether any such pipe or conveyance conceals or
conveys any spirits or any liquor used in the manufacture of
spirits so as to.prevent a true account thereof from being taken
by an officer. If any damage is done in the search, and such
search is unsuccessful, the damage shall be made good at the
cost of the Colony.
.Eacise Ordinance, 1915,
72. Any officer may at any time go on board any ship in any Power to go on
port, bay or creek of the Colony or within three miles of the ia d sa rh
coast thereof and search for and take an account of any spirits'
on board such ship, and search for any distillery apparatus, and
if any such spirits are found to have been shipped from the
Colony without a -permit or are found to differ from the par-
ticulars set forth in the permit, or if any such distillery appa-
ratus is found otherwise than in course of lawful conveyance
such spirits and such distillery apparatus shall be forfeited and
the master shall incur a penalty not exceeding fifty pounds.
73. (1.) Any officer or police officer may stop and detain any
person removing any spirits and may examine the spirits and
may for this purpose detain and examine any cart, waggon,
truck or other vehicle or any ship and may require the produc-
tion of a permit authorising the removal of the spirits.
(2.) Every master, and every person driving, conducting or
being in charge of any such ship or any such cart, waggon,
truck or other vehicle, who refuses to stop when requested by
any such officer to do so shall incur a penalty not exceeding
twenty pounds and may be arrested by any person and conveyed
before a magistrate to be dealt with.
(3.) Every person removing any spirits for the removal of
which a permit is required by any Excise law who does not on
request by any such officer forthwith produce a permit authoris-
ing the removal of the spirits shall incur a penalty not exceeding
fifty pounds and the spirits shall be forfeited.
74. (1.) It shall be lawful for any officer or any person acting
in his aid and under his direction if he know of or have cause to
suspect the existence in any house or place of any unregistered
still or any vessel used in illicit distillation or any spirits or
low-wines or any wash or other material fit or prepared or being
prepared for distillation to enter into any such house or place
and search for, seize, detain and remove any such still, vessel,
spirits, low-wines, wash or other material, and for any officer or
police officer having a writ of assistance or a search-warrant
under the hand of a magistrate or justice of the peace to break
open the doors or any part of such house or place and forcibly
enter the same in order to make such search; and if any officer
or any person acting in his aid and under his direction having
entered any house without a warrant shall break open any door
or lock or forcibly enter any room or place in such search as
Detention of and
penalty on persons
Power to enter and
search for illicit
stills and spirits.
Excise Ordinance, 1915.
Supply of lights and
Power to take
Power to enter pre-
mises of dealer.
Power to require
receiver, worm tank
and worm to be
aforesaid and shall find any such still, vessel, spirits, low-wines,
wash or other material, such finding shall be a lull justification
of such breaking or forcible entry.
(2.) It shall be lawful for an officer on the discovery of any
such still, vessel, spirits, low-wines, wash or other materials for
distillation effectually to scatter, spill, break up and destroy the
75. Every distiller must supply such lights and such ladders
of sufficient length and strength as may reasonably be required
by any officer searching for, examining, gauging or taking an
account of any distillery apparatus, vessel, utensil, spirits or
material on the premises, and in default he shall for each offence
incur a penalty not exceeding fifty pounds.
76. Any officer may at any time take samples of any spirits
or any substance used in the manufacture, production or com-
position of spirits at any distillery: Provided that if the article
sampled is subject to any duty of Excise and the samples are
taken after duty has been charged and paid on such article he
shall pay for the samples, if so required, at the current wholesale
or other reasonable price.
77. (1.) Any officer may at any time enter the premises of a
dealer and inspect and examine the liquors in his stock or
possession and take samples of any such liquors paying for any
samples so taken at the current wholesale price thereof.
(2.) Every dealer must supply such lights and assistance as
may reasonably be required by such officer and in default of so
doing shall incur a penalty not exceeding ten pounds.
78. (1.) Any officer may require a distiller at any time when
distillation is not proceeding to empty and cleanse any receiver,
worm-tank and worm.
(2.) In such case the receiver must be kept empty after
cleansing until the officer has finished his measurement or
examination of it, and the water must be kept out of the worm-
tank for two hours or until the officer has finished his examina-
tion of it, whichever first happens.
(3.) If a distiller contravenes any part of this section he shall
incur a penalty not exceeding one hundred pounds, and the
officer may draw off the water or any portion of it and keep it
drawn off for as long as he thinks necessary.
Excise Ordiwae, 1915.
79. (1.) Where anything is forfeited under any Excise law it
may be seized by any officer or police officer.
(2.) Where any spirits or materials for making spirits are
forfeited under any Excise law all casks utensils and packages
containing the same shall also be forfeited.
(3.) Where any spirits are forfeited by a distiller or dealer
and are not identifiable or separable from other spirits any
officer may take from the stock of such distiller or dealer instead
of the spirits forfeited or any part thereof the same quantity of
any other spirits of the same denomination.
80. Anything detained or seized under any Excise law may be
restored by the Governor on such terms as he may think fit
81. (1.) Everything seized under any Excise law as forfeited
shall be deemed to be condemned.
(2.) Anything seized may by direction of the Chief of Excise
be restored to the owner on his paying to the Treasurer the
approved value thereof or giving approved security in respect
(3.) If the thing seized be of a perishable nature it may be
at once sold or destroyed, or restored to the owner on approved
(4.) The owner of the thing seized may within seven days
after the seizure claim such thing.
(5.) The claim shall be in writing and shall set forth the
name residence and occupation of the claimant. and shall be
delivered to the Chief of Excise.
(6.) The claim may be heard and determined by any magis-
(7.) The ownership of the thing claimed must be established
upon oath by or on behalf of the claimant.
(8.) Approved security to the amount of the approved value
of the thing claimed shall be given within two days of the
delivery of the claim, to meet the costs of the proceedings in
the event of a decision adverse to the claim, and in default of
such security being so given the thing claimed shall be abso-
(9.) The onus of proving the illegality of any seizure shall be
upon the claimant of the thing seized.
(10.) Unless the contrary be proved evidence that any per-
son who has seized or detained anything under any Excise law
Procedure in respect
of things seized.
.Excise Ordinance, 1915.
cause for se8iare no
liability to action or
prosecution and no
costs to claimant.
Dealings with things
forfeited and pro-
ceeds of sale.
and persons aiding.
Discharge of offend-
er who informs.
is reputed to be or has acted or been reputed to act in the capa-
city of an officer or police officer shall be sufficient evidence of
his being an officer or police officer without production of any
appointment commission or warrant.
82. If in any proceeding on any claim in respect of any
detention or seizure made under any Excise law sentence or
judgment is given for the claimant and the judge or magistrate
by whom the claim is tried certifies that there was ground for
suspicion affording reasonable cause of detention or seizure the
claimant shall not be entitled to any costs of suit, nor shall the
person who made such detention or seizure be liable to any
action suit indictment or other prosecution on account of such
detention or seizure.
83. (1.) Anything forfeited and in respect of which a claim
has not been established may be destroyed, or may be sold by
auction under the order and direction of the Chief of Excise after
ten days' previous notice of any such sale shall have been pub-
lished in the Gazette.
(2.) All spirits forfeited and sold on which the duties shall
not have been paid shall be sold subject to the duties to which
the same are liable and shall not be delivered to the pur-
chaser except upon production of the Treasurer's receipt for
the amount of such duties.
(3.) The proceeds of the sale of anything forfeited under any
Excise law shall be paid to the Treasurer for the public uses of
84. The Governor may direct that any portion of any penalty
recovered, or any sum that he shall fix, shall be paid to any
person who shall have aided in the detection or prosecution of
any offence, or shall have given information leading to the
seizure of any still or to a conviction under any Excise law.
85. On the commission of any offence against any Excise law
the offender who before any information is lodged against him
in respect of the offence first discovers and informs against
any other offender may on the conviction of the person against
whom the information is given be freed by the Governor from
all penalties and disqualifications to which at the time of giving
the information he may be liable by reason of the offence com-
mitted by him.
86. (1.) Proceedings in respect of any offence against this Proceedings to b
Ordinance shall be commenced within six months after the si months and t
commission of the offence and not otherwise. be taken in nameof
Chief of BExcise or
(2.) Proceedings in respect of any offence against or any sum of Polioe.
of money due under this Ordinance shall be instituted by or at
the instance of the Chief of Excise or the Chief of Police and
may be conducted by any person authorised in writing by either
(3.) Every cause in respect of any offence against this Ordin- Jurisdiction of
ance shall be heard and determined by a magistrate as an offence Magistrates.
punishable on summary conviction, and the mode of procedure
except as varied by this Ordinance shall be according to the law
for the time being regulating the duties of and proceedings
before magistrates for such offences.
87. Where a distiller or dealer by any Excise law incurs Liability of distiller
liability to any penalty or forfeiture in respect of any act, orde.ar for aot o
default or omission such liability shall attach to such distiller or
dealer whether such act, default or omission is done or made by
such distiller or dealer personally or by any servant or other
person employed by him for the purposes of his business:
Provided that in the latter case the act, default or omission has
been done or made in the course of such employment and for
the presumed benefit of such distiller or dealer.
88. (1.) In any complaint or proceeding against any person Onus of proof of
under this Ordinance it shall not be necessary to negative any exemption on de-
exemption, exception or proviso in his favour, but the onus of ennt
proving the applicability of such exemption, exception or
proviso shall lie on him.
(2,) In any proceeding relating to spirits under this Ordinance
the onus of proving that the full duties chargeable on the
spirits were paid shall lie on the defendant.
89. For the purpose of recovering any sum of money due or Distilery apparatu
penalty or forfeiture incurred by a distiller all distillery appar- tobe deemed r.
atus on the premises of or employed by such distiller for the
purpose of his business and all spirits and materials for the
manufacture of spirits in his possession or under his control
shall be deemed to be the property of such distiller whether the
fact is so or not.
90. If any error be made in charging duty on spirits under Refund of duy.
Excise Ordinawee, 19165.
Liability of oorpora-
tion to disqualifica-
Acts to be done by
distiller may be
done by agent.
Penalty under sec.
tions 24, 25, 50, and
this Ordinance it shall be lawful for the Treasurer, subject to
regulations, to refund to the person entitled thereto the amount
of any duty overcharged, and to require from the person liable
payment of any duty chargeable but not charged and paid.
91. Where under this Ordinance any disqualification by reason
of any conviction attaches to any person such disqualification
shall attach also to any corporation of which he was at the time
of the offence the secretary or a director and to any firm in
which he was at such time a partner.
92. Where under this Ordinance any act is required to be done
by any owner or distiller it shall be sufficient to the due per-
formance thereof that the same be done by the attorney or agent
of such owner or distiller, and it shall be necessary and sufficient
to the due performance thereof that the same be done--
(a) in the case of a corporation by the secretary or by a
director, attorney or agent of the corporation,
(b) in the case of two or more persons in partnership by one
or more of such persons or by the attorney or agent of such
93. Any person convicted under this Ordinance of any offence
in respect of which the penalty is not specially fixed shall be
liable on summary conviction to a penalty not exceeding fifty
94. Any person who shall infringe any of the conditions
imposed under any of the sections twenty-four, twenty-five, fifty,
and fifty-three of this Ordinance shall incur a penalty not
exceeding fifty pounds.
95. The several declarations, notices, requests, permits, books,
accounts and returns made, given and kept under this Ordinance
shall be in the form from time to time prescribed.
96. (1.) The Governor in Council may from time to time
make such regulations as he may think necessary for carrying
into effect the provisions of this Ordinance, and may from time
to time alter and rescind such regulations.
(2.) Such regulations, alterations and recisions shall be laid
before the Legislative Council and published in the Gazette.
(3.) Every person committing a breach of any of such
regulations shall incur a penalty not exceeding ten pounds.
No. 16.] BExrise Ordinance, 1915. [1915.
97. The Schedules shall be construed and have effect as part Sohedules.
of this Ordinance.
98. The Ordinances specified in the Third Schedule shall be Repeals.
and are hereby repealed to the extent in that Schedule specified :
Provided that any regulations made under the repealed Ordin-
ances shall so far as they are consistent with this Ordinance
remain in full force until new regulations rescinding the same
are made under this Ordinance.
99. This Ordinance shall come into operation on the 1st day
of January, 1916.
Passed the Legislative Council this 8th day of July, 1915.
B. P. E. BULSTRODE,
Clerk of Councils.
No. 16.] Excise dO ie e, 1915. [1915.
1. The following vessels must be erected to the satisfaction of the Chief of
Excise before a still is licensed, and must be maintained to the same satisfaction
during the continuance of the licence:-
one low-wines receiver,
one spirit receiver,
one spent lees tank,
one storage tank.
the distiller may provide as many additional receivers for low-wines and for spirits
and as many additional store tanks as he may think fit.
2. Every spirit receiver must be capable of containing the quantity adjudged by
the Chief of Excise at the time of construction of such receiver to be the average
quantity of spirits produced from six days' distillation at the distillery where the
receiver is erected.
3. Every still and retort and every man-hole vapour-pipe worm and discharge
pipe thereof and every opening thereout and thereinto must be constructed secured
and maintained to the satisfaction of the Chief of Excise.
4. Every cock valve and pump kept or used by the distiller must be constructed
in an approved manner and must be secured and maintained to the satisfaction
of the Chief of Excise.
5. If the Chief of Excise so direct, any cock or valve must be provided with an
approved fastening, for securing such cock or valve by lock.
6. A still and its worm may have an approved air valve.
7. The retort or retorts (if any) must be fitted with a close metal pipe through
which the spent lees may be discharged to the spent lees tank.
8. The end of the worm must be enclosed and secured in an approved safe
in an approved manner.
9. If required by the Chief of Excise, any safe is to be fitted with an approved
overflow pipe leading to a low-wines receiver.
10. Every low-wines receiver must be connected with the safe by an approved
close metal pipe attached to and leading directly from the safe in such manner that
all low-wines running from the safe into the pipe shall immediately be discharged
into the receiver, and must have fixed in or connected with it an approved pump or
discharge cock for the conveyance of low-wines to the retorts or spent-lees tank.
11. Every spirit receiver must be connected with the safe by an approved close
metal pipe, of approved bore, attached to and leading directly from the safe in such
manner that all spirits running from the safe into the pipe shall immediately be dis-
charged into the receiver, and must have fixed in or connected with it an approved
pump or discharge cock for conveying the spirits through one close metal pipe into
the storage tank.
12. If required by the Chief of Excise, the pipe, other than an overflow pipe,
leading from the safe to the low-wines receiver and the pipe leading from the safe to
the spirit receiver must each have fitted therein a cock with approved fastening.
13. Every pipe used for the conveyance of low-wines or spirits must be so
placed and fixed as to be capable of being examined for the whole of its length.
14. Every spirit receiver low-wines receiver spent-lees tank and storage tank
must be a close covered vessel constructed and secured with fastenings to the satis-
faction of the Chief of Excise.
15. Every receiver and storage tank must have in its cover a dipping.hole
of approved form and size. If the Chief of Excise so direct, there must be two
or more such dipping-holes.
No. 16.] .EAoie Ordinance 1915. [1915.
16. If so directed by the Chief of Eicise, there must be fixed to any dipping
hole in an approved manner a dippingprod supplied by the Government.
17. Each dipping-hole not so provided with a dipping-rod must be secured and
kept secured to the satisfaction of the Chief of Excise.
18. Every still vessel utensil pipe fitting or other appliance required to be con-
structed or secured to the satisfaction of the Chief of Exis ie must be maintained and
kept secured to the like satisfaction while a licence is in force in respect of the
distillery whereat the same is situate.
1. A receiver or storage tank must not be filled to a greater depth, as ascer-
tained at the dipping.hole or by the fixed dipping-rod, than that fixed by the Chief
of Excise in respect thereof.
2. No alteration may be made in the level or dipping-hole of any receiver or
vessel unless after notice under section fifteen of this Ordinance.
3. All wash must be fermented in the fermenting vessels and thence conveyed
direct into the still for distillation. -'
4. All low-wines and spirits running from the worm of the still must run thence
direct into the safe.
5. All low-wines must be conveyed direct from the safe into the receiver
and thence direct into the retorts or still for redistillation.
6. All spirits must be conveyed direct from the safe into the spirit receiver.
7. Save as provided for in section twenty-six no spirits conveyed into the spirit
receiver may be redistilled.
8. Save as provided for in sections fourteen and nineteen all spirits in the spirit
receiver must after the proper officer has taken an account of their quantity and
strength be forthwith conveyed through a close metal pipe into the vat or vats in
the storage tank.
9. Except after notice to and in the presence of the proper officer access may
not be had to the end of the worm of any still or to the interior of any safe or to
any low-wines or spirits in any pipe receiver storage tank or warehouse.
Bules and Table for determining the weight per gallon and the quantity of
spirits by the hydrometer.
1. Spirits Which on test by the hydrometer give as indication a number in the
column entitled Indication must be taken to be of the weight per gallon, in
pounds and decimal parts of a pound, indicated by the corresponding number in the
next following column, entitled Weight per gallon."
$. To asoertain the quantity of spirits in a package their et weight expressed
in pound, is to be divided by their "Weight per gallon," and the qiptient will be
th# quantity of the (pit~i in gall9ps and parts 4 a gallon.
N 6l.] .Eoie e Ordinance, 1915, [1915
To each decimal in the Indication column that is not preceded by an integer there are
to be prefixed the integer, and the letter (if any), next higher in the same column.
WWeight Weight h Weight Weight
gallon. gallon. gallon. gallon.
AO 7-988 A9 8-137 8 8-289 17 8-443
*2 7-991 -2 8-140 -2 8-292 -2 8-446
*4 7-994 -4 8-143 "4 8-296 "4 8-450
*6 7-998 *6 8-147 *6 8-299 -6 8-453
*8 8-001 -8 8-150 *8 8-303 .8 8-457
Al 8-004 0 8-154 9 8-306 18 8-460
*2 8-008 *2 8-157 .2 8-309 -2 8-464
*4 8-011 -4 8-161 *4 8-313 "4 8-467
*6 8-014 *6 8-164 -6 8-316 -6 8-471
*8 8-017 -8 8-168 -8 8-320 -8 8-474
A2 8-021 1 8-171 10 8-323 19 8-478
*2 8-024 -2 8-174 -2 8-326 -2 8-481
*4 8-027 -4 8-178 -4 8-330 -4 8-485
*6 8-030 -6 8-181 "6 8-333 -6 8-488
*8 8-034 -8 8-185 -8 8-337 "8 8-492
A3 8-037 2 8-188 11 8-340 20 8-495
*2 8-040 -2 8-191 -2 8-343 -2 8-498
*4 8-044 .4 8-195 -4 8-347 -4 8-502
*6 8-047 -6 8-198 *6 8-350 6 8-505
*8 8-050 -8 8-202 -8 8-354 -8 8-509
A4 8-053 3 8-205 12 8-357 21 8-512
*2 8-057 -2 8-208 -2 8-361 -2 8-516
*4 8-060 -4 8-212 '4 8-364 -4 8-519
*6 8-063 -6 8-215 .6 8-368 -6 8-523
*8 8-067 -8 8-219 *8 8-371 -8 8-526
AS 8-070 4 8-222 13 8-375 22 8-530
-2 8-073 -2 8-225 -2 8-378 -2 8-533
*4 8-077 "4 8-229 "4 8-382 "4 8-537
*6 8-080 -6 8-232 -6 8.385 -6 8-540
*8 8-083 .8 8-236 .8 8-389 -8 8-544
A6 8,087 5 8-239 14 8-392 23 8-547
*2 8-090 -2 8-242 -2 8-395 -2 8-551
*4 8-093 "4 8-245 .4 8-399 .4 8-554
*6 8-097 *6 8-249 *6 8-402 *6 8-558
*8 8-100 *8 8-252 -8 8-406 -8 8-561
A7 8-103 6 8-255 15 8-409 24 8-5.65
*2 8-107 -2 8-258 *2 8-412 -2 8-568
*4 8-110 "4 8-262 -4 8-416 -4 8-572
*6 8-113 -6 8-265 -6 8-419 -6 8-575
*8 8-117 -8 8-269 -8 8-423 -8 8-579
A8 8-120 7 8-272 16 8-426 25 8 582
*2 8*123 -2 8-275 -2 8-429 -2 8-586
*4 8-127 -4 8-279 .4 8*433 "4 8-589
*6 8-130 -6 8-282 -6 8-436 -6 8-598
*8 8-133 *8 8-286 *8 8-440 -8 8-596
Beise Ordinance, 1915.
per per perper per
gallon. gallon. gallon. gallon.
_________ ________ __________ ________I -
SECONDe OrWHEtULE, 1915.-
Weight .| Weight
9-256 71 9-428
9-260 -2 9-432
9-264 .4 9-436
9-267 '6 9-440
9-271 "8 9-444
9-275 72 9-448
9-279 -2 9-452
9-283 .4 9-456
9'286 -6 9-459
9-290 -8 9-463
9-294 73 9-467
9-2c8 .2 9-471
9-302 *4 9-475
9"305 -6 9-479
9-309 *8 9'483
9-313 74 9'487
9-317 '2 -'I l
9-321 "4 9-495
9-324 -6 i -'..*''
9-328 .8 i 9-502
9-332 75 9-506
9 336 .2 9.510
9-340 .4 9-514
9-344 '6 9-517
9-348 .8 9-521
9-352 76 95-25
9-356 -2 9'529
9-360 -4 9.533
9-363 -6 9-537
9'367 '8 9-541
9'371 77 9-545
9-375 '2 9-549
9-379 .4 9-553
9-382 *6 9-557
9-386 -8 9-561
9"390 78 9-566
9-394 '2 9-569
9-398 .4 9-57i
9-401 -6 9-57t
9-405 .8 9'58(
9-409 79 9658
9-413 .2 9'58i
9-417 14 9.59'
9-420 '6 9'591
S9424 -8 9-60,
Excise Ordi(tnce, 1915.
- .- Y T
Enactments repealed under Section 98.
No. Short title.
37 of 1889 edit-
ion of the Laws.
80 of 1889 edit-
ion of the Laws.
6 of 1889.
10 of 1889.
2 of 19Q9.
6 of 1898.
25 of 1911.
The Tax Ordinance, 1875
The Spirits Ordinance, 1886
The Spirits Ordinance, 1886, Amend-
ment Ordinance, 1889
The Spirits Ordinance, 1886, Amend.
ment Ordinance, 1889, Amendment
The Spirits Ordinance, 1886, Amend-
ment Ordinance, 1909
The Liquor Licence Ordinance, 1886,
Amendment Ordinance, 1898
The Tax Ordinance, 1875, Amendment
Extent of Repeal.
Section 5 and the figures
and words "1. Annual
Licence to use a Still
.........50" in the
The words ur manufac-
tured" in the first line
of section 4; section 9
and sections 11 to 32
inclusive; and sections
34 and 35.
Subsection 2 of section 3.
r- - --