# Canada Gazette/Volume I/No. 50/Order-in-Council, Inland Revenue, May 30, 1868 (3)

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GOVERNMENT HOUSE, OTTAWA,
Saturday, 30th day of May, 1868.
PRESENT: HIS EXCELLENCY THE GOVERNOR GENERAL IN COUNCIL.
ON the recommendation of the Honorable the Minister of Inland Revenue, and under the authority given by the Act passed in the late Session of the Parliament of Canada, 31 Vic. Cap. 8, intituled: "An Act respecting the Inland Revenue," and by the "Act respecting Raw Tobacco," 31 Vic. Cap. 51.
His Excellency in Council has been pleased to order, and it is hereby ordered, that the following Regulations respecting the granting of Licenses and Permits to Tobacco Dealers, shall be and they are hereby made and established.
WM. H. LEE, Clerk Privy Council.
REGULATIONS.
1st. Licenses to deal in Raw Leaf Tobacco and to enter the same ex-warehouse for consumption on payment of duty, may be granted by any of the undermentioned Officers on application being made hr the proper form, namely:
All Collectors and deputy Collectors of Inland Revenue.
Such Postmasters, not exceeding one in each Parish, Township or Municipality wherein there is no Officer of Inland Revenue, as may be from time to time appointed by the Minister of Inland Revenue.
2nd. Application for a License shall be made in such form, and shall contain such information as may be required by departmental regulations, and shall also state the name, place of residence and occupation of the person applying.
3rd. A License shall only be valid when granted on a form supplied by the Department of Inland Revenue, and signed by the Commissioner; and any License may be forfeited by the Minister of Inland Revenue whenever he has satisfactory evidence that the person to whom it is granted has evaded or assisted in evading the payment of any duty to which Tobacco is liable, or that he has failed to comply with these Regulations or any part thereof.
4th. Permits to take Raw Leaf Tobacco out of Bond or from the farm or premises where it was grown, for consumption, may be granted by the officers and persons hereby authorized to issue Licenses, on application being made in the form approved by the Department, and payment of the duty to which the Tobacco would be liable if manufactured, that is to say: 31 Vic. Cap. 51 sec. 4. 31 Vic. Cap. 8, sec. 31.on Raw Leaf Tobacco the growth of Canada, five cents per pound, being the duty to which it would be liable if manufactured into Common Canada Twist, and on Raw Leaf Tobacco not the growth of Canada, ten cents per pound.
5th. Every Permit shall be valid only when the form supplied by the Department of Inland Revenue and signed by the person issuing it—And every such Permit shall be delivered to and retained by the Importer or grower of the Tobacco as evidence that the Tobacco to which it relates was lawfully removed, and the said permit shall be produced by him whenever demanded by any Officer of Inland Revenue for the purpose of taking an account thereof.
6. All persons issuing Licenses or Permits under these Regulations or who receive any duty on Raw Leaf Tobacco entered for consumption, shall transmit all money so rcceived to the Receiver General at least once in each week or oftener should the amount collected in one week exceed fifty dollars, and they shall account to the Department of Inland Revenue in such manner, at such times and in such form as may be from time to time determined by Departmental Regulations in that behalf.
7. All persons licensed to deal in Raw Leaf Tobacco shall keep an account of all that they receive sell or otherwise dispose of in such form as may be prescribed by Departmental Regulations.