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Sugar Regulations

SR 1907 No. 101 Regulations as made
Principal Regulations; Repeals the Sugar Regulations (SR 1904 No. 75 and regulations published in the Gazette on 10/10/1903) and supersedes the Sugar Regulations (SR 1906 No. 120).
Date of repeal 26 Jul 1913
Repealed by Enabling legislation repealed by Sugar Bounty Abolition Act 1912 (Act No. 26 of 1912)

STATUTORY RULES.

1907. No. 101.

 

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, do hereby make the following Regulations under the Excise Act 1901, to come into operation forthwith.

Such Regulations to supersede the Provisional Regulations (Statutory Rules, 1906, No. 120) under the said Act, made on the 28th day of December, 1906.

Dated this 27th day of September, One thousand nine hundred and seven.

NORTHCOTE,

Governor-General.

By His Excellency’s Command,

AUSTIN CHAPMAN.

 

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published in the Gazette of the 10th day of October, 1903, and the whole of Statutory Rules 1904, No. 75, are hereby repealed, save as to anything lawfully done thereunder prior to the coming into operation of these Regulations.

Provided that where any manufacturer or producer is required by any regulations repealed by these regulations to furnish or send to any officer any return, account, or statement, in respect of any period of time within which the repealed regulations were in force, the liability of the manufacturer or producer to furnish or send to that officer that return, account, or statement, shall continue as if the repealed regulations continued in force.

 

 

 

 

C. 11138.—ce 8.

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.

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.

Name of Producer.

Place of Abode

Place of Cultivation

Number of Acres of Cane under Cultivation during the Year ended 31st March, 19   .

Number of Acres of Cane harvested during the year 19 .

Weight of Cane Produced

Sales and Deliveries of Cane.

Factory at which Delivered

Surname

Christian Name.

Date.

Weight, Sold.

To whom Sold.

 

 

 

 

A. R. P.

A. R. P.

Tons cwt.

 

Tons cwt.

 

 

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 where in 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.


(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—

 

£

(a) Not exceed 500 tons...........................................................................

150

(b) Exceed 500 tons, but not exceed 1,000 tons......................................

300

(c) Exceed 1,000 tons, but not exceed 2,000 tons....................................

600

(d) Exceed 2,000 tons, but not exceed 4,000 tons...................................

1,000

(e) Exceed 4,000 tons..............................................................................

1,500

(f) For every juice mill.............................................................................

150

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

Date.

Net weight of Cane crushed in the factory to manufacture Sugar.

Name of Producer from whom Cane received.

Place where Cane Grown.

Gallons of Juice expressed.

Factory to which Juice is removed.

Surname.

Christian name.

 

Tons.

cwt.

 

 

 

 

 

Total

 

 

 

 

 

 

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. of 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

Date.

Cane Crushed.

Sugar and Molasses Manufactured in the Factory.

Quantity of Sugar Removed from the Factory.

Excise Duty Paid.

Under Bond.

 

 

Sugar.

Molasses.

Marks and Numbers

Number of Packages.

Warrant Number

Sugar.

Amount Duty Paid.

Marks and Numbers.

Number of Packages.

Warrant Number

Sugar.

Molasses removed.

Remarks.

Balance brought forward.........

Tons

cwt.

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

 

 

 

Tons

cwt.

qrs.

lbs.

£ s. d.

 

 

 

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

 

Totals.................

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Deduct Sugar and Molasses Removed .....

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance forward

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

Date.

Marks and Numbers

Sugar.

Warrant Number.

H. C. or Under Bond.

Sugar and Molasses removed from the Factory.

Person to whom Delivered.

Address.

Remarks.

Number of Packages.

lbs.

lbs.

lbs.

lbs.

lbs.

lbs.

lbs.

lbs.

lbs.

lbs.

Sugar

Molasses.

224

140

112

80

70

56

40

28

14

7

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

 

 

 

Totals

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

Particulars.

Sugar and Molasses.

Remarks

Sugar.

Molasses.

 

Balance on hand on last evening of preceding month Manufactured during the month...........................................................

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

 

 

Totals.....................

 

 

 

Deduct

Quantities.

Excise Paid.

 

 

 

 

Tons.

cwt.

qrs.

lbs.

£ s. d.

 

 

 

Sugar removed, duty paid
     ”           ”       under bond
Waste.........................................

 

 

 

 

 

Molasses sold................................................................

 

 

 

Balance on hand on evening of last day of month

 

 

 

Sugar-cane crushed during the month of

Tons.

Juice expressed during the month of

Gallons.

 

 

 

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

Date Material Received.

Warehousing Warrant.

Conveyance. Ship, Rail.

Country or State and Mill Whence Received.

Number and Description of Packages.

Marks.

Australian.

Imp

Quantity of Juice.

Percentage of Sugar in Juice.

Quantity of Sugar-cane Syrup and Melted Sugar.

Percentage of Sugar in Sugar Cane Syrup and Melted Sugar.

No.

 

Sugar.

Molasses.

Sugar.

Molasses. Syrup.

 

 

 

 

 

 

 

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

 

 

 

 

Monthly Totals to Agree with 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.

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.

C 11138.                                                                                   B

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

Date of Delivery

Marks and Numbers

Warrant Number.

H.C. Export or Removal

Sugar.

Sugar, Golden Syrup, Treacle, and Molasses Delivered.

 

Number of Packages.

Entered as Australian.

Entered as Imported.

lbs.

224

lbs.

140

lbs.

112

lbs.

80

lbs.

70

lbs.

56

lbs.

40

lbs.

28

lbs.

14

lbs.

7

Raw Sugar.

Refined Sugar.

Golden Syrup, Treacle, and Molasses.

Raw Sugar.

Refined Sugar.

Golden Syrup, Treacle, and Molasses.

Remarks.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

 

Totals................

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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.

——

18. 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.

Daily Entries at                                    Sugar Refinery, at                                , State of

Date.

Juice and Melted Sugar received.

Sugar received.

Weight of Refined Sugar Manufactured.

Golden Syrup, Treacle, and Molasses Manufactured.

Date.

Removals from Refinery.

Removals from Refinery.

Remarks.

Juice.

Melted Sugar.

Australian.

Imported.

Entered as Australian.

Entered as Imported.

Received.

Made into Sugar.

Received.

Made into Sugar.

Raw Sugar Received.

Raw Sugar Melted.

Raw Sugar Received.

Raw Sugar Melted.

Australian

Imported

Australian

Imported

No. of Warrant.

H.C. Export or under Bond.

Raw Sugar.

Refined Sugar.

Golden Syrup, Treacle, and Molasses.

Excise Duty Paid.

No. of Warrant.

H.C. Export or under Bond.

Raw Sugar.

Refined Sugar.

Golden Syrup, Treacle, and Molasses.

Customs Duty Paid.

Balance brought forward ..

Gallons.

Gallons.

Gallons.

Gallons.

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

 

 

 

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

£ s. d.

 

 

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

£ s. d.

 

Totals

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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. of Officer.

Balances

 

 

 

 

 

 

 

 

 

 

 

Deduct from—

1. Juice and Melted Sugar— quantity made into sugar

2. From Raw Sugar—quantity melted and removed

From Refined Sugar— quantity removed

From Molasses, Treacle, Golden Syrup—quantity removed

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.

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.

C 11138.—C.



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:—

The Excise Act 1901.                                                               Commonwealth of Australia.

Regulation 19.                                     State of                                                            Refinery.

DEPARTMENT OF TRADE AND CUSTOMS.

Sugar Refiner’s Quarterly Account.

Cane Juice and melted Sugar received.

sugar meltings and products.

Particulars.

Cane Juice.

Melted Sugar.

Particulars.

Australian Manufactured Sugar.

Imported Sugar.

Balance on hand on last evening of preceding quarter............................

Quantity received during the quarter............................

Gallons.

Gallons.

Gallons

Gallons.

Raw Sugar in process on last evening of preceding Quarter....................

Raw Sugar melted during the Quarter

Totals...............................

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

Totals..................

 

 

 

 

Deduct—Made into Refined Sugar, per cent........................................

 

 

 

 

Deduct—

 

 

 

 

Golden Syrup and Treacle—

Tons cwt. qrs. lbs.

 

 

 

 

Made into Sugar...........

 

 

 

 

Liquid                               per cent.

Dry basis                           per cent.

Refinery Molasses (Jelly Syrup)—

Tons cwt. qrs. lbs.

 

 

 

 

 

 

 

 

 

Liquid                               per cent.

 

 

 

 

Waste...........................

 

 

 

 

Dry basis                           per cent.

 

 

 

 

 

 

 

 

 

Waste in Refinery             per cent.

 

 

 

 

Balance on hand evening of last day of quarter...........

 

 

 

 

Raw Sugar in process evening of last day of quarter..............................

 

 

 

 

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.

Particulars.

Raw Sugar.

Refined Sugar.

Golden Syrup and Treacle.

Refinery Molasses (Jelly Syrup).

Balance on hand on last evening of preceding quarter.....

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

Raw Sugar received.........................................................

 

 

 

 

 

 

 

 

Refined products made....................................................

 

 

 

 

 

 

 

 

Totals.....................................................

 

 

 

 

 

 

 

 

Deduct from Raw Sugar—

Raw Sugar used to make Refined Sugar......................

 

 

 

 

 

 

 

 

Raw Sugar removed duty paid or under bond.............

 

 

 

 

 

 

 

 

Loss in store................................................................

 

 

 

 

 

 

 

 

Deduct from Refined Sugar—

Refined Sugar removed for H.C.................................

 

 

 

 

 

 

 

 

Refined Sugar removed under bond...........................

 

 

 

 

 

 

 

 

Deduct from Golden Syrup and Treacle—

Removals....................................................................

 

 

 

 

 

 

 

 

Deduct from Refinery Molasses (Jelly Syrup)—

Removals....................................................................

 

 

 

 

 

 

 

 

Balance on hand on last evening of quarter.....................

 

 

 

 

 

 

 

 

Imported Sugar.

Particulars.

Raw Sugar.

Refined Sugar.

Golden Syrup and Treacle.

Refinery Molasses (Jelly Syrup).

Balance on hand on last evening of preceding quarter.....

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

Tons

cwt.

qrs.

lbs.

Raw Sugar received.........................................................

 

 

 

 

 

 

 

 

Refined products made....................................................

 

 

 

 

 

 

 

 

Totals..................................................

 

 

 

 

 

 

 

 

Deduct from Raw Sugar—

 

 

 

 

 

 

 

 

Raw Sugar used to make Refined Sugar......................

 

 

 

 

 

 

 

 

Raw Sugar removed duty paid or under bond.............

 

 

 

 

 

 

 

 

Loss in store................................................................

 

 

 

 

 

 

 

 

Deduct from Refined Sugar—

 

 

 

 

 

 

 

 

Refined Sugar removed duty paid...............................

 

 

 

 

 

 

 

 

Refined Sugar removed under bond...........................

 

 

 

 

 

 

 

 

Deduct from Golden Syrup and Treacle—

 

 

 

 

 

 

 

 

Removed for H.C.......................................................

 

 

 

 

 

 

 

 

Removed under bond.................................................

 

 

 

 

 

 

 

 

Deduct from Refinery Molasses (Jelly Syrup)—

Removals....................................................................

 

 

 

 

 

 

 

 

Balance on hand 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                      190      , and that such, particulars are true.

Manufacturer.

Declared before me at                  this                   day of                          190      .

J.P. or Officer.

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

C.11138.—D.


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.

C.11138.                                                     e


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:—

In No. 1 District … 9.50 tons of cane

In No. 2 District …      tons of cane

In No. 3 District … 11 tons of cane

In No. 4 District … 12 tons of cane.

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.