No. 85/1931:

THE MANUFACTURE OF SUGAR REGULATIONS, 1931.

THE MANUFACTURE OF SUGAR REGULATIONS, 1931.

WHEREAS by virtue of paragraph 3 of Part III of the First Schedule to the Finance (No. 2) Act, 1915, as amended by Section 2 of the Beet Sugar (Subsidy) Act, 1925 (No. 37 of 1925), and of Section 25 of the Finance Act, 1931 (No. 31 of 1931), the Revenue Commissioners are empowered to make the regulations hereinafter contained:

NOW, THE REVENUE COMMISSIONERS, in exercise of the power conferred on them by paragraph 3 of Part III of the First Schedule to the Finance (No. 2) Act, 1915, as amended by Section 2 of the Beet Sugar (Subsidy) Act, 1925 (No. 37 of 1925), and by Section 25 of the Finance Act, 1931 (No. 31 of 1931), and of every and any other power them in this behalf enabling, do by this order make the following regulations, that is to say:—

1. No person shall carry on business as a manufacturer of sugar without having in force an Excise licence, authorising him to carry on that business, or without having made entry of every building, place, vessel and utensil used in the manufacture, or in the storage of materials to be used in the manufacture.

2. A licence for the purpose of these Regulations:—

(a) shall expire on the 30th day of September next following the date on which it is issued;

(b) shall not be granted unless the premises in which the manufacture of sugar is to be carried on have been approved by the Commissioners, and an approved warehouse for the storage of manufactured sugar and molasses has been provided on the premises.

3. Every manufacturer must give such security by bond as the Commissioners may require, that all sugar prepared upon his premises will be produced for charge of duty and duly warehoused, and that except as provided for in these Regulations no such sugar will be removed from the approved warehouse without due notice being given to the Officer, or, before the proper duty has been paid, or, having been so removed, will be again received into the factory or warehouse.

4. Every manufacturer must at least six days before beginning to manufacture sugar, or if he has discontinued manufacturing for more than one month before recommencing to manufacture, give the proper Officer a written notice specifying the day on which he intends to manufacture or recommence manufacturing.

5. The manufacturer must at least four hours before he begins to rasp, grind, slice, or mash any material give to the Officer in charge of the factory written notice specifying the day and hour when such rasping, grinding, slicing or mashing is to be commenced.

6. (1) A manufacturer shall not, without the permission of the Commissioners, remove from the approved premises any intermediate or residual product containing saccharine matter, except beet-root pulp.

(2) A manufacturer who uses molasses in a licensed sugar factory in the manufacturing of feeding stuffs for stock must, if he mixes molasses with beet-root pulp, pack and weigh such mixture as soon as practicable after the drying operation is completed, and keep accounts, in such form as the Commissioners may approve, showing the weight of the mixture so packed and weighed, and the percentage by weight of the sweetening matter contained in the pulp before and after the admixture with molasses. He must also enter daily in the accounts the particulars so required.

7. Invert sugar shall not be manufactured at the factory, nor shall sugar be manufactured thereat from beet grown in Saorstát Eireann, concurrently with sugar manufactured from other materials, except by the permission of, and under such conditions as may be imposed by, the Commissioners.

8. A manufacturer shall not use, or attempt to use, any means or device to prevent or hinder the Officer from ascertaining the quantity and polarisation of sugar, or the quantity of and percentage of sweetening matter contained in molasses or in any other product, made in the factory.

9. (1) Every package of sugar or molasses packed in the factory must be clearly marked with the number of the package, the weight of sugar or molasses contained therein, and in addition in the case of packages containing sugar of a polarisation not exceeding 98 degrees, and of packages containing respectively molasses of (a) less than 70 and more than 50 per centum, (b) not more than 50 per centum, by weight of sweetening matter, with a factory number or distinguishing letter denoting the rating of the sugar or molasses. Packages containing molasses must also be marked with the gross and tare weights.

(2) As soon as practicable after any sugar or molasses is packed and weighed in the factory the manufacturer shall deposit the same in the approved warehouse and deliver to the proper Officer a warehousing entry in the prescribed form, specifying the marks and numbers on the packages, the number of packages, and the net weight of sugar or molasses contained therein, together with (a) the degree of polarisation of the sugar, and (b) the percentage by weight of sweetening matter in the molasses.

(3) Where it is impracticable to weigh and deposit molasses in the approved warehouse the molasses may, with the sanction of the Commissioners, be deposited unweighed in an approved tank or tanks capable of being secured under revenue lock, provided arrangements satisfactory to the Commissioners are made to enable the proper Officer to take a correct account of all molasses delivered therefrom. A Warehousing Entry in the prescribed form must be delivered to the proper Officer in respect of all molasses so delivered.

10. At the end of every manufacturing period the manufacturer must sign and deliver to the proper Officer a return in the prescribed form truly stating with respect to the manufacturing period—

(a) the weight of each description of materials used in the manufacture of sugar;

(b) the weight of each description of beet-root pulp containing molasses delivered from the factory, and the percentage by weight of sweetening matter contained therein; and

(c) the weight at each degree of polarisation of finished sugar, and the weight of molasses containing (i) 70 per cent. or more of sweetening matter, (ii) less than 70 per cent. and more than 50 per cent. of sweetening matter, and (iii) not more than 50 per cent. of sweetening matter by weight respectively, produced.

11. The manufacturer shall permit any Officer to take, free of charge, samples of any manufactured or partly manufactured sugar or molasses, or of any materials for the manufacture of the same, in his factory, and the degree of polarisation or the percentage of sweetening matter contained in any sample so taken from any vessel or utensil shall be deemed to be the degree of polarisation or the percentage of sweetening matter in the whole contents of the vessel or utensil from which it is taken.

12. (1) Every manufacturer must provide himself with and keep a stock book in such form as the Commissioners may approve, and must enter in such book daily the weights and rating of all sugar and molasses:—

(a) manufactured; and

(b) deposited in the warehouse, or entered as warehoused in accordance with Regulation 9 (3).

(2) The following provisions shall have effect in respect to the stock book:—

(a) The manufacturer shall allow any Officer at all reasonable times to inspect, make entries in, and take extracts from the stock book;

(b) the manufacturer shall not cancel, obliterate or alter any entry in the stock book, or make therein any entry which is untrue in any particular;

(c) the manufacturer shall for at least 12 months after any stock book has been filled up preserve the book and keep it available for inspection by any Officer.

13. A manufacturer shall not, without the consent of the Commissioners, receive at his factory any sugar or molasses which is not the produce of that factory, and no goods other than sugar and molasses made in the factory shall be deposited in the warehouse, except by the permission of, and under such conditions as may be imposed by, the Commissioners.

14. Sugar may not be delivered from the warehouse before 9 o'clock in the forenoon or after 5 o'clock in the afternoon, nor at any hour on Sundays and public holidays, except by permission of, and under conditions prescribed by, the Commissioners.

15. Sugar which has been damaged after deposit in warehouse on the approved premises, or after its delivery on payment of duty, may, on written notice being given to the Officer, be returned to the factory to be re-manufactured; and in the case of returned duty-paid sugar its equivalent in sugar based on the actual weight and polarisation of the damaged sugar may be delivered without payment of duty.

16. Every manufacturer of molasses delivered without payment of duty for use by a licensed distiller in the manufacture of spirits must give security to the satisfaction of the Commissioners for the due delivery of the molasses at the distillery.

17. A manufacturer may, on giving security to the satisfaction of the Commissioners, and the notice hereafter specified, remove from his warehouse sugar or molasses for exportation without payment of duty. The notice shall be in writing, and shall be delivered to the proper Officer at least twenty-four hours before the removal of such sugar or molasses, and shall contain such particulars as the Commissioners may require. Such sugar or molasses must be sent to the quay or place at which the ship or conveyance referred to in such notice is lying and must be delivered to the custody of the proper Officer there.

18. The following provisions of the Spirits Act, 1880, (a) which apply to the manufacture and warehousing of spirits shall apply to the manufacture and warehousing of sugar as if the expressions "manufacture," "manufacturer," "sugar," "factory" and "package" were for the purpose of these Regulations substituted for the expressions "brewing" or "distillation," "distiller," "spirits," "distillery" and "cask" respectively, that is to say:—

(1) Section 9 as amended by the Revenue Friendly Societies and National Debt Act, 1882, (b) Section 5, which requires a distillery to be within a quarter of a mile of a market town, except on terms as to lodgings for Officers;

(2) Sections 15, 18 and 20 which apply to alterations of vessels, utensils and pipes, and the making and withdrawal of entries;

(3) Sections 51, 52, 53, 55, 60, 72, 75 (1), 75 (2), 76, 78 and 84, which apply to the provision of accommodation for the Officer, and the warehousing and delivery of spirits from warehouse;

(4) Section 115 which applies to the remission of duty on spirits lost or destroyed;

(5) Section 135 which applies to the provision of scales, weights and measures;

(6) Section 136 which applies to locks and fastenings and to obtaining improper access into any warehouse, room, place, vessel, utensil or fitting;

(7) Section 138 which applies to the provision by a distiller of ladders, lights and assistance to the Officer;

(8) First Schedule, Tenth Part, which applies to the marking of utensils and rooms.

19. Section 1 of the Revenue Act, 1903, (c) which applies to the delivery of imported molasses without payment of duty for use as food for stock shall apply to molasses made by a manufacturer.

20. In these Regulations, and in the application of any enactment referred to therein, unless the context otherwise requires:—

"Commissioners" means Revenue Commissioners.

"Officer" means Officer of Customs and Excise.

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

"Manufacturer" means a manufacturer of sugar.

"Sugar" means sugar of any description, finished or unfinished (including molasses but not including glucose) and any produce of the manufacturing operations carried on at the factory containing saccharine matter, except exhausted beet-root pulp.

"Factory" and "Warehouse" mean respectively the factory and warehouse approved on the manufacturer's premises.

"Prescribed" and "approved" mean respectively prescribed and approved by the Commissioners.

21. 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.

22. The Manufacture of Sugar Regulations, 1926, made on the 16th day of October, 1926, by the Revenue Commissioners are hereby revoked.

23. These Regulations may be cited as the Manufacture of Sugar Regulations, 1931.

(a) 43-4 V. c. 24.

(b) 45-6 V. c. 72.

(c) 3 E. 7. c. 46.

By Order of the Revenue Commissioners,

M. V. NOLAN.

DUBLIN CASTLE,

20th NOVEMBER, 1931.