STATUTORY RULES.

1906. No. 120.

PROVISIONAL REGULATIONS UNDER THE EXCISE ACT 1901.

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby certify that, on account of urgency, the following Regulations under the Excise Act 1901 should come into operation on the first day of January, 1907, and make the Regulations to come into operation accordingly as Provisional Regulations.

Dated this 28th day of December, One thousand nine hundred and six.

NORTHCOTE,

Governor-General.

By His Excellency’s Command.

WILLIAM JOHN LYNE.

SUGAR REGULATIONS.

Short Title.

1. These regulations may be cited as the Sugar Regulations.

Repeal.

2. The unrepealed part of the Sugar Regulations made under the Excise Act 1901 and the Sugar Bounty Act 1903, and published in the Gazette of the 10th day of October, 1903, and the whole of Statutory Rules 1904, No. 75, are hereby repealed, save as to anything lawfully done thereunder prior to the coming into operation of these Regulations.

Provided that where any manufacturer or producer is required by any regulations repealed by these regulations to furnish or send to any officer any return, account, or statement, in respect of any period of time within which the repealed regulations were in force, the liability of the manufacturer or producer to furnish or send to that officer that return, account, or statement, shall continue as if the repealed regulations continued in force.

Definitions.

3. In these regulations except where otherwise clearly intended—

“Cane” means sugar cane;

“Juice” means the liquid extracted from sugar cane;

“Juice Mill” means a factory in which juice is extracted from cane, but is not finally made into sugar;

“Grower” means a producer of sugar cane; and

“Sugar Refiner” means a manufacturer who refines sugar.

Account to be Kept by Producer.

4. Every producer shall, keep an account of the number of acres on which he grows cane, the number of acres of cane harvested, the weight of cane produced, the weight of cane sold to each person, the names of the persons to whom the cane is sold, and the factories at which the cane is delivered.

Producer’s Return.

5. Every producer shall, not later than the 15th day of April in each year, furnish to the Collector a return verified by declaration, in or to the effect of the form hereto, stating all particulars with respect to the matter specified in the several heads of such form, so far as relates to the year ending on the 31st March immediately preceding.

Provided that a return shall be furnished in the month of April, 1907, and shall contain the prescribed particulars relating only to the period from 1st January, 1907, to 31st March, 1907.

Particulars under the several heads of the Return shall be given separately in respect of cane which, within the meaning of the Sugar Bounty Act 1905, is white-grown cane, and of cane which, within the meaning of that Act, is not white-grown cane. The particulars relating to white-grown cane shall be headed “White-grown cane,” and the particulars relating to cane which is not white-grown shall be headed “black-grown cane.”

Sugar-cane Producer’s Return.

I   hereby declare that the above return contains a true statement of the particulars mentioned therein for the year ending 31st March last past.

Signature of Producer.

Declared before me this  day of  19 .

J. P., or Officer.

Note.—Penalty for the non-furnishing of this return is £20. Sec. 33, Excise Act 1901.

Application for a Licence.

6. Applications for licences to manufacture sugar shall be made in the form prescribed in Schedule VI. of the Excise Act 1901.

The drawings and particulars to accompany applications for licences shall be as follows:—

(1) The name and situation of the factory.

(2) A ground plan of the buildings and premises.

(3) The number of flats or storeys in the buildings.

(4) The number of rooms in each storey or flat, and for what purpose each room is intended to be used.

(5) The estimated quantity of sugar to be manufactured in the factory during the year.

Scale of Fees for Factory Licences.

7. The scale of fees payable by manufacturers for licences in respect of factories shall be as follows, computing as from the first day of January:—

(1) For every juice mill used for the extraction of juice and not erected at a factory where sugar is manufactured—

(a) For the first 1,000 tons of cane, or part thereof, crushed or ground during the year—£1 per annum.

(b) For every additional 2,000 tons of cane, or part thereof, crushed or ground during the year—£1 per annum.

(c) But not to exceed—£5 per annum.

(2) For every factory wherein sugar is manufactured, but wherein sugar is not received to be refined—

For the first 500 tons of sugar, or part thereof, manufactured during the year—£3 per annum.

For every additional 100 tons of sugar, or part thereof, manufactured during the year—£1 per annum.

The licence-fees under (1) and (2) are in the first instance to be paid on the estimated quantity of cane to be crushed in the mill, or of sugar to be manufactured in the factory during the year; but if more cane is crushed or more sugar is manufactured than the quantity estimated, the manufacturer shall pay to the Collector the additional amount.

(3) For every factory wherein sugar is received to be refined—£200 per annum.

If a warehouse is licensed under the Customs Act, and an officer is permanently stationed in charge, and can supervise refining operations, the warehouse may be licensed also as a factory wherein sugar may be received to be refined. The annual licence-fee shall be—

(a) Where the licence-fee paid under the Customs Act is £200 or over—£5.

A 2.

(b) Where the licence-fee paid under the Customs Act is less than £200—Such sum as together with the licence-fee under the Customs Act will amount to £205.

When, by reason of the time of the granting of a licence for a factory wherein sugar is received to be refined, it will not continue for a full year, the amount shall be proportionately reduced.

Scale of Amounts in which Manufacturers are to give Security.

8. The sum in which security shall be given by an applicant for a licence to manufacture sugar shall be according to the following scale:—

Scale.

For every factory wherein sugar may be manufactured in quantities, the weight of which in the whole manufactured in one year shall—

Cane Delivered to be made into Sugar.

9. All cane delivered for manufacture shall forthwith be dealt with accordingly at the factory at which it is delivered, and shall not be used for any other purpose.

Manufacturers’ Books and Accounts.

10. Every manufacturer shall keep the following books and accounts:—

(1) The Material Crushing Book.

(2) The Sugar Manufacturer’s Diary.

(3) The Sugar Manufacturer’s Delivery Book.

(4) The Sugar Manufacturer’s Monthly Account.

The Material Crushing Book.

11. The Manufacturer’s Material Crushing Book shall be in the following form, and the manufacturer shall enter therein daily or weekly particulars of the cane crushed in the factory, the name of the producer of the cane, the place where the cane was grown, and the factory to which juice is removed.

Manufacturer’s Material Crushing Book for Sugar-cane.

Factory    State of

I declare that, to the best of my knowledge and belief, the foregoing entries fully set forth all the matters required by law, and the same are true and correct in every particular thereof.

Manufacturer.

Declared before me at  this  day of   19 .

J. P. or Officer.

sugar manufacturer’s diary.

12. The Sugar Manufacturer’s Diary shall be in the following form, and the manufacturer shall enter therein daily the particulars required under each heading, and at the end of each month the daily entries shall be totalled up, and the balances, after making the deductions shown on the said form, shall be carried forward to the next month’s account:—

sugar manufacturer’s diary.

Daily entries at    Sugar Factory,    State of

I declare that the foregoing entries relating to the month of   One thousand nine hundred and  were made by me, and that they are true in every particular, and further that I have no knowledge of any matter or thing required by law to be stated in such entries, which has been omitted therefrom.

(Signature of person who made the entries,)

Declared before me at this day of 19 

J. P. or Officer

I declare that, to the best of my knowledge and belief, the foregoing entries fully set forth all the matters required by law, and that the same are true in every particular thereof.

(Signature of Manufacturer.)

Declared before me at this day of 19 .

J. P or Officer.

Sugar Manufacturer’s Delivery Book.

13. The Sugar Manufacturer’s Delivery Book shall be in the following form, and the manufacturer shall enter therein daily particulars of all sugar and molasses delivered from the factory, and the names and addresses of all persons to whom the sugar and molasses are delivered:—

sugar manufacturer’s delivery book.

Factory.     State of

I declare that the foregoing entries relating to the month of One thousand nine hundred and were made by me, and that they are true in every particular; and further, that I have no knowledge of any matter or thing required by law to be stated in such entries, which has been omitted therefrom.

(Signature of person who made the entries.)

Declared before me at this day of , 19 .

J. P. or Officer.

I declare that, to the best of my knowledge and belief, the foregoing entries fully set forth all the matters required by law, and that the same are true in every particular thereof.

(Signature of Manufacturer.)

Declared before me at this day of , 19 .

J. P. or Officer.

Sugar Manufacturer’s Monthly Account.

14. The Sugar Manufacturer’s Monthly Account shall be in the form and contain the particulars hereunder set out, and shall be sent by the manufacturer to the Collector on or before the seventh day of each month:—

sugar manufacturer’s monthly account.

Factory   State of

I hereby declare that the before-mentioned particulars were taken from the books, kept as required by the provisions of the Excise Act 1901 and Sugar Regulations at the                            Sugar Factory, in                            at                                          during the month of                            19                            , and that such particulars are true.

Manufacturer.

Declared before me at  this  day of  19

J. P. or Officer.

Books and Accounts to be kept by a Sugar Refiner.

15. Every sugar refiner shall keep the following books and accounts:—

(1) The Sugar Refiner’s Material Received Book.

(2) The Sugar Refiner’s Delivery Book.

(3) The Sugar Refiner’s Diary.

(4) The Sugar Refiner’s Quarterly Account.

Sugar Refiner’s Material Received Book.

16. The Sugar Refiner’s Material Received Book shall be in the following form, and the manufacturer shall enter therein daily the particulars required under each heading of all sugar and materials received into the factory to be manufactured into refined sugar, golden syrup, or treacle.

sugar refiner’s material received book.

Sugar Refinery at  State of

I declare that the foregoing entries relating to the month of  One thousand nine hundred and  were made by me, and that they are true in every particular; and further, that I have no knowledge of any matter or thing required by law to be stated in such entries which has been omitted therefrom.

(Signature of person who made the entries,)

Declared before me at  this  day of  19 

J. P. or Officer.

I declare that, to the best of my knowledge and belief, the foregoing entries fully set forth all the matters required by law, and that the same are true in every particular thereof.

(Signature of manufacturer.)

Declared before me at  this  day of  19 

J. P. or Officer.

Sugar Refiner’s Delivery Book.

17. The Sugar Refiner’s Delivery Book shall be in the following form and the manufacturer shall enter therein daily particulars of all sugar, golden syrup, treacle, and molasses delivered from the factory.

sugar refiner’s delivery book.

Sugar Refinery at   State of

I declare that the foregoing entries relating to the month of  , One thousand nine hundred and  , were made by me, and that they are true in every particular; and, further, that I have no knowledge of any matter or thing required by law to be stated in such entries which has been omitted therefrom.

Signature of person who made the entries.

Declared before me at  , this   day of  19 

J. P. or Officer.

I declare that, to the best of my knowledge and belief, the foregoing entries fully set forth all the matters required by law, and that the same are true in every particular thereof.

Signature of Manufacturer.

Declared before me at  , this   day of  19 

J. P. or Officer.

Sugar Refiner’s Diary.

19. The Sugar Refiner’s Diary shall be in the following form, and the manufacturer shall enter therein daily the particulars required under each heading, and at the end of each month the daily entries shall be totalled up, and the balances, after making the deductions shown on the said form, shall be carried forward to the next month’s account:—

the sugar refiner’s diary.

I declare that the foregoing entries relating to the month of  , One thousand nine hundred and  , were made by me, and that they are true in every particular; and, further, that I have no knowledge of any matter or thing required by law to be stated in such entries which has been omitted therefrom

Signature of person who made the entries.

Declared before me at  this  day of  , 19

J. P. or Officer

C.531.

Note.—On the last day of the last month of each quarter deduct from Raw Sugar the quantity wasted during the quarter. The sugar made from juice, and melted sugar, is to be entered in column “Raw Sugar Received.”

Sugar Refiner’s Quarterly Account.

19. The Sugar Refiner’s Quarterly Account shall be in the form and contain the particulars hereunder set out, and shall be sent by the manufacturer to the Collector on or before the seventh day of each month following the quarter ending 31st March, 30th June, 30th September, and 31st December:—

sugar refiner’s quarterly account.

Cane Juice and Melted Sugar Received.

Tons of Sugar manufactured from cane juice and melted sugar.

Note.—Sugar manufactured from cane juice and melted sugar received into a refinery from other factories is to be also shown separately in raw sugar columns as sugar received, and the quantity manufactured into refined sugar included in refined sugar manufactured.

Australian Manufactured Sugar.

Tons. Cwt. Qrs. Lbs.

Sugar in process of manufacture on last evening of preceding quarter............................

Sugar in process of manufacture on last evening of the quarter.................................

Imported Sugar.

Sugar in process or manufacture on last evening of preceding quarter............................................................

Sugar in process of manufacture on last evening of the quarter ................................................................

I declare that the before-mentioned particulars were taken from the books, kept as required by the provisions of the Excise Act 1901 and the Sugar Regulations, at the                            Sugar Refinery, in                            street, at                            , during the quarter ended                            , 19              , and that such particulars are true.

Manufacturer.

Declared before me at  this   day of    , 19

J. P. or Officer

To be forwarded to the Collector of Customs not later than the 7th day of each month following the quarter ending 31st March, 30th June, 30th September, and 31st December

Marking of Packages.

20. Every manufacturer shall mark in plain, clear, and distinct characters, on every package containing sugar, before it is removed from a factory, the following particulars:—

(a) The name of the factory.

(b) The place where the sugar was manufactured.

(c) The net weight of the sugar.

Sizes and Weights of Packages Removed from a Factory.

21. The sizes and net weights of packages in which sugar may be removed from a factory are:—

In bags or cases containing 7 lbs., 14 lbs., 28 lbs., 40 lbs., 56 lbs., 70 lbs., 80 lbs., 112 lbs., 140 lbs., or 224 lbs.

In special cases the Comptroller-General of Customs may permit the removal of sugar in other sizes and net weights, subject to such conditions and restrictions as he may think fit to impose.

Manufacturer to Provide a Special Store-room.

22. Every manufacturer shall provide, when directed by the Collector so to do, a secure store-room or rooms in his factory, in which all sugar manufactured in or received into his factory shall be stored; and every door of such store-room or rooms shall be provided by the manufacturer with an approved lock, the key of which shall be kept by him, and with a lock supplied by the Collector at the expense of the manufacturer, the key of which shall be kept by an officer, so that both the keys will be required to open the door.

Removal of Raw Sugar to a Refinery.

23. Raw sugar, juice, and syrup in a factory may be removed to a refinery to be manufactured into refined sugar if entered for removal as in the case of goods warehoused under the Customs Act 1901.

Mixed Meltings.

24. To avoid the stoppage of operations in refining when transferring operations from imported sugar to Australian sugar, or vice versâ, the two sugars may, by permission of the Collector, be mixed so far as necessary to avoid the stoppage, but the refined mixture and byproducts shall forthwith be apportioned subject to the approval of the Collector in the proportions of the quantities of the two sugars so used, and shall be dealt with accordingly.

Sugar to be Renovated.

25. The Comptroller-General may, on the application, in writing, of a manufacturer, permit sugar on which duty has been paid to be taken into a factory for the purpose of being renovated or put into clean bags; and may permit such sugar or an equivalent quantity less such deduction for loss or difference in value as he may fix to be delivered free of duty.

Scales for Calculating Quantity of Excisable Goods Produced from Material.

26. (1) The quantities of excisable goods produced from a given quantity of material shall be calculated, as far as relates to the manufacture of sugar from cane, according to the following scale:—

From each of the following quantities of cane ground, crushed, or treated in his factory, a manufacturer shall be deemed to have produced 1 ton of 2,240 lbs. of raw sugar, namely:—

For each 2,050 gallons of clarified cane-juice calculated to a standard density of 7 deg. Baumè Saccharometer and at a temperature of 80 deg. F., the manufacturer shall be deemed to have manufactured 1 ton of 2,240 lbs. of raw sugar.

For each 100 tons of raw sugar manufactured into refined sugar, the manufacturer shall be deemed to have manufactured 94 tons of refined sugar.

(2) The Districts referred to in this Regulation are—

“No. 1 District,” comprising all that part of Australia north of the 19th degree of south latitude;

“No. 2 District,” comprising all that part of Australia between the 19th and 23rd degrees of south latitude;

“No. 3 District,” comprising all that part of Australia between the 23rd and 26th degrees of south latitude; and

“No. 4 District,’’ comprising all that part of Australia south of the 26th degree of south latitude.

Deficiencies.

27. If in any factory any deficiency of sugar has arisen on the production being checked by an officer according to the above scale, the manufacturer shall pay the duty on such deficiency unless it is accounted for to the satisfaction of the Collector.

Declarations.

28. At the end of each month the entries in the books to be kept by manufacturers and sugar refiners shall be verified by the declarations set out at the foot of the prescribed forms of such books; and every account furnished by a manufacturer or sugar-refiner to the Collector shall be verified by the declarations set out at the foot of the prescribed form of the account.

By authority: J. Kemp, Acting Government Printer, Melbourne.