Commonwealth of Australia
Department of Trade and Customs,
Melbourne, 6th October, 1903.
HIS Excellency the Governor-General in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, in exercise of the powers conferred upon him by the Excise Act 1901 and the Sugar Bounty Act 1903, has been pleased to make the following Regulations.
WILLIAM JOHN LYNE,
Minister for Trade and Customs.
SUGAR REGULATIONS.
Repeal.
Sugar Regulations dated 28th July, 1902, 27th August, 1902, 11th September, 1902, and 8th January, 1903, are hereby cancelled.
Definitions.
1. In these regulations, except where otherwise clearly intended—
“Bounty” means bounty pursuant to the Sugar Bounty Act 1903.
“Cane” means sugar cane.
“Juice” means the liquid extracted from sugar cane.
C.9767.
“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.
“Sugar refiner” means a manufacturer who refines sugar.
“White-grown cane” means cane in the production of which white labour only has been employed after the 28th day of February, 1903, or in the production of which white labour only has been employed for twelve months immediately preceding the delivery thereof for manufacture : Provided always that no cane shall be considered white-grown cane if—
(a) it was produced on land which has been cultivated by other than white labour after a bounty has been paid in respect of the production of sugar cane thereon; or
(b) it was planted by other than white labour after the 28th day of February, 1903.
“White plantation” means the plantation particularized in the notice of intention to claim bounty.
The expression “white labour” in these regulations is used to the exclusion of all forms of coloured labour, whether aborigines of Australia or not, and whether half-caste or of full blood.
Bounty.
2. Bounty shall only be allowed in respect of white-grown cane, and to the grower thereof.
Nothing done before the 1st of March, 1903, shall prevent any cane from being considered white-grown cane.
Conditions of Claim for Bounty.
3. To sustain a claim for bounty in respect of white-grown cane, the following conditions must have been observed :—
(1) Notice of intention to claim must have been given to the Collector of Customs for the State—
(a) As to cane planted before the 1st March, 1903, before that date, or twelve months preceding the delivery thereof for manufacture ;
(b) As to all cane subsequently planted, before the planting thereof, or twelve months before the delivery thereof for manufacture.
(2) The cane must have been produced on the white plantation, and must have been delivered for manufacture at a factory in the district in which it was produced.
(3) The claim for bounty must have been made not later than one month from the date of delivery of the cane for manufacture.
If any labour other than white labour is employed on the white plantation before all the cane produced thereon has been duly delivered for manufacture, the claim for bounty shall thereby be immediately forfeited; provided that in the case of white-grown cane being accidentally burned by fire and coloured labour is employed to cut the same to avoid loss, the Minister may, on being satisfied that the fire was the result of unavoidable accident and no sufficient white labour was available, direct that the bounty be not forfeited. In such case the grower shall report the full particulars to the officer in charge of the Customs House not later than seven days after such accident.
No cane shall be deemed not to be white-grown cane because after the cutting of the cane and its delivery for transport to the factory coloured labour is employed by any person other than the grower in relation to such transport, and to this extent the definition in Regulation No. 1 is modified accordingly, and the prescribed form of declaration indorsed on the bounty note may, when necessary, be modified by the addition of the following words:—”Except as permitted by Regulation No. 3.”
Notice of Intention to Claim Bounty.
4. The notice of intention to claim bounty may, and after 1st August, 1903, shall be according to the following form, and must be sent in in duplicate :—
SUGAR EXCISE.
Notice of Intention to claim Bounty for White-grown Cane.
State of Sugar District.
To the Collector of Customs for the State of
I hereby give notice that I intend to claim bounty in respect of white-grown cane.
The following are the particulars of the white plantation :—
| Name of County. | Name of Parish. | Number of Portion. | Area and Description of the White Plantation sufficient to identify it, and specially to distinguish it from any land on which the Claimant may desire to employ Coloured Labour. |
| | | | |
I attach a sketch plan showing the area of the white plantation and number of acres of cane.
Details.
The grower shall state under the heading “Details” whether—
(a) Bounty has been previously paid in respect of case grown upon the land specified in the notice;
(b) Any planting has been done on the land specified in the notice by other than white labour after the 28th February, 1903.
Signature of Grower.
Witness— Address.
Date.
Transferee may claim Bounty.
5. The right of any grower giving notice of intention to claim bounty shall pass with the possession of the white plantation to succeeding growers without any necessity for a fresh notice.
The Claim for Bounty.
6. The claim for bounty shall be made, in writing, to the Officer doing duty in reference to the factory where the cane was delivered, and in the following form :—
SUGAR EXCISE.
Claim for Bounty.
State of District.
To the Officer of Excise doing duty in reference to the Sugar Factory.
Pursuant to notice of intention to claim, I hereby claim bounty in respect of white-grown-cane, grown by me and delivered at the above factory for manufacture, and I declare that the following particulars relating to the same are correct :—
Particulars.
| White Plantation where Cane was grown. | Name of Factory where Cane was delivered. | Weights of Cane delivered. | Dates of Delivery. | Rate of Bounty per ton of Cane Claimed. | Amount of Bounty Claimed. |
| | | tons. | cwt. | qrs. | | | £ s. d. |
| | | | | | | |
Signature of Grower.
Address.
Date.
Issue of Bounty Note.
7. On delivery of the cane by the grower to the purchaser thereof at the factory or at the trucks of the purchaser for delivery to the factory, an officer shall verify the weight thereof, and shall according to the verified result in cane fit for purchase by weight for manufacture deliver to the grower a bounty note, and shall advise the officer at the nearest Customs House of the issue of such bounty note, and on making the declaration indorsed on the bounty note, and on delivering and discharging the bounty note at such Customs House, the grower shall be entitled to payment of the bounty at the end of three days after his receipt of the bounty note.
Forms.
8. The forms of bounty note, advice of issue of bounty note, declaration and discharge shall be as follows :—
Bounty Note.
No. District.
This is to certify that of has heretofore delivered at the factory tons cwt. and qrs. of cane for manufacture, which he claims to be white-grown cane, and in respect of which he is entitled three days after this date to receive the sum of pounds shillings and pence for bounty on making the declaration in the form indorsed hereon and on delivering and discharging this note at the Customs House at
Dated the day of 19
Officer.
A2
Advice of Issue of Bounty Note to be Indorsed on Claim for Bounty.
To the Officer at the (fill in nearest) Customs House.
I hereby certify that in satisfaction of this claim I have issued to the grower a bounty note for the sum of pounds shillings and pence in respect of tons cwt. qrs. of cane delivered at the factory for manufacture.
Dated the day of 19 .
Signature of Officer.
Declaration to be Indorsed on Bounty Note.
I, of
do hereby declare as follows, that is to say:—
1. I am the grower of the cane specified in this bounty note.
2. The cane was grown by me on the white plantation described in the notice of intention to claim bounty, given by and no labour other than white labour has been employed on the same land between the time of the giving notice of intention to claim bounty and the time of the delivery of the cane for manufacture.
3. All this cane was white-grown cane, in that it was either cane in the production of which white labour only has been employed after the 28th of February, 1903, or cane in the production of which white labour only has been employed for a period of twelve months immediately preceding the delivery thereof for manufacture.
Signature of Grower.
Declared before me this day of 19
J.P. or Officer.
Form of Discharge to be Indorsed on Bounty Note.
Received the sum of pounds shillings and pence in discharge of the within bounty note and my claim for bounty of the day of 19
Dated the day of 19 .
Signature of Grower.
Witness—
Districts.
9. The bounty is intended to be at the rate of Two pounds for every ton of the sugar-giving contents of the cane, and the average sugar-giving contents of cane in the following districts shall be taken to be the sugar-giving contents of each lot of cane in such districts respectively, namely :—
“ 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.
“ No. 4 District,” comprising all that part of Australia south of the 26th degree of south latitude.
Average Sugar-giving Contents of Cane.
10. The average sugar-giving contents of cane produced in each district and the consequent rates of bounty per ton of cane shall be deemed to be according to the scale below for the year commencing on the 1st of June, 1903, and for every subsequent year until altered by the Governor-General.
The Scale.
| Name of District. | Average Number of tons of Cane to make one ton of Sugar. | Average Sugar-giving Contents of Cane. | Rate of Bounty per ton of Cane. |
| No. 1 District............................. | 8.................. | 12·5 per cent.......... | 5s. 0d. |
| No. 2 District............................. | 8·57............. | 11·66 „............ | 4s. 8d. |
| No. 3 District............................. | 9·22............. | 10·84 „............ | 4s. 4d. |
| No. 4 District............................. | 10.................. | 10 „........... | 4s. 0d. |
The Governor-General, by proclamation published in the Gazette, may before the 1st of June, in the year 1904, or in any succeeding year, alter the scale.
Account to be Kept by Producer.
11. 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.
12. Every producer shall, not later than the 15th day of January 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 December immediately preceding.
Producer’s Return.
| Name of Producer. | Place of Abode. | Place of Cultivation. | Number of Acres of Cane under Cultivation during the Year ended 31st December,
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 who 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 December last past.
Signature of Producer.
Declared before me this day of 19
J.P., or Officer.
Application for a Licence.
13. 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.
14. The scale of fees payable by a manufacturer for every licence granted or to be granted to him in respect of a factory shall be as follows, computing as from 1st of January :—
| (1) For every juice mill used for the extraction of juice, and not erected at a factory where sugar is manufactured................................................................................. | £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-fee in the first instance is to be paid on the estimated quantity of sugar to be manufactured in the factory during the year, but if 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 factory wherein sugar is received to be refined is also licensed as a warehouse under the Customs Act 1901, and an officer is permanently stationed in charge and can supervise refining operations, the licence-fee shall be £5............................... | |
| 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 reduced proportionally. | |
Scale of Amounts in which Manufacturers are to give Security.
15. 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.
16. 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.
17. 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.
18. The Manufacturer’s Material Crushing Book shall be in the following form, and the manufacturer shall enter therein daily 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. or Officer.
Marking of Packages.
27. 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.
28. 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.
Manufacturer to Provide a Special Store-room.
29. Every manufacturer shall provide, when directed by the Collector so to do, a secure storeroom 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.
30. 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.
31. 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 by-products 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.
32. 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.
33. 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.................................... | 10 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° Baumè Saccharometer and at a temperature of 80° 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.
Deficiencies.
34. 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.
35. 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.