“ A license to carry on the trade or business of a Maltster or Tobacco Manufacturer may be granted to any party who has complied with the provisions of this Act, provided that the granting of such license has been approved by the district Inspector, and that the party has, jointly and severally with two good and sufficient sureties, entered into a bond to Her Majesty, Her Heirs and Successors, in a sum equal to the amount at which the Collector of Inland Revenue estimate the duties to be paid by the party to whom the license is granted, during two months of the time is to remain in force ”

“ No writ shall be sued out against, nor any process served upon any officer of Inland Revenue for any thing done in the exercise of his duty as such officer, until one calendar month after notice in writing shall have been delivered to him, or left at his usual place of abode, by the attorney or agent of the party who intends to sue out such writ or process, in which notice shall be clearly and explicitly contained the cause of action, the name and place of abode of the person who is to bring such action, and the name and place of abode of the attorney or agent ”

“ Distiller. "Distiller" means and includes any person who conducts, works, occopies or carries on any Distillery, or who rectifies any spirits by any process whatsoever, either by himself or his agent ; and every person making or keeping beer or wash prepared or fit for distilling, or low-wines or faints, or having in his possession or use a Still or Rectifying apparatus, shall be deemed to be a distiller and liable to the several duties, obligations, penalties and forfeitures imposed by law on distillers ”

“ Except that utensils used by any person solely for the purpose of brewing Beer for the use of himself and family, and not for sale, are exempt from the provisions of this Act, and Beer so brewed shall not be liable to any duty under this Act, nor shall any license be required by any person so brewing for his own private use ;
Or growing tobacco for private use. 4. Nor shall any person growing tobacco on his own lands or property and manufacturing the same for his own private use and not for sale, require a license for so doing, nor shall the tobacco so manufactured be subject to excise duty. ”

“ The quantity of Beer or Wash fermented or made in the Distillery shall be determined by the Distiller, or as often as may be directed by any departmental regulation in that behalf, by an Officer of Inland Revenue who shall gauge the quantity in the fermenting tuns at the time when the fermentation has been completed or when the beer is in a fit state for distillation ”

“ Every person carrying on any business subject to Excise shall render to the Collector of Inland Revenue, or other officer whose duty it is to receive the same, a just and true account in writing extracted from the books kept as herein provided ”

“ Every valve, pipe, cock, gauge, pump, lock or other apparatus, utensil, appliance or arrangement for securing, gauging, ascertaining, testing or proving the quantity or strength of any spirit, wash or worts manufactured or distilled, or for preventing the undue abstraction of any such spirits, wash or worts,—shall be constructed, arranged and applied at the cost of the Distiller, in accordance with such plans, designs, drawings, and regulations, and of such materials as may be from time to time approved by the Department of Inland Revenue ”

“ Around, above and below every close receiver and every apparatus used for gauging or testing the strength of spirits, and every safe or apparatus used for inclosing or guarding the tail of the worm, and around and above every fermenting tun, still charger, beer pump, or spirit pump, there shall be sufficient space to admit of a full and careful examination of every such vessel or apparatus, with the contents thereof, and there shall be a sufficient light for the purpose of such inspection ”

“ All goods manufactured in bond ,shall, if taken out of bond for consumption in Canada, be subject to duties of excise equal to the duties of customs to which they would be subject if imported from Great Britain and entered for consumption in Canada ”

“ Every mash tub, fermenting tun, spirit receiver, cooler, tank, vat or other utensil or vessel, for using which a license is required, or which is used for containing or holding any cornmodity subject to Excise, shall have written, stamped or printed on it in white Roman characters at least two inches in height, on a black ground, the name or designation of the vessel or utensil and the contents thereof in wine gallons and in cubic inches ;
Pipes and conduits to be colored. 5. Every pipe, trough or conduit, used for the conveyance of spirit, shall be colored a light blue ”

“ No grain shall be placed in any cistern to steep or wet, nor shall any malt be placed in any kiln to be dried, nor moved from any such kiln after the drying is completed, except between the hours of eight o'clock in the morning and five o'clock in the afternoon. ”

“ And no license shall in any ease be granted for carrying on any business in any building which forms part of or is appurtenant to, or which communicates by any common entrance with any shop or premises wherein any article to be manufactured under such license is sold by retail, or wherein there is kept any broken packages of such articles. ”

“ An Act for the incorporation of the Canada Vine Growers Association, shall not be construed to empower the corporation thereby created to carry on any distilling operations for the manufacture of brandy, alcohol or other spirits from any wine, dregs, lees or other article to which there has been added any saccharine or vegetable substance or matter except such as is the produce of grapes grown by the said company ”

“ Before any person shall be entitled to carry on any such manufacture in bond, he must apply for and obtain a license so to carry on the manufacture of some certain kind or kinds of goods to be mentioned in the application and license, in some certain premises to be therein described ”

“ In any such action, if the Judge or Court before whom such action shall be tried, shall certify upon the record that the defendant or defendants in such action acted upon probable cause, then the plaintiff in such action shall not be entitled to more than twenty cents damages nor to any costs of suit.
No costs to claimant in case of seizure with probable cause certified by Judge, nor more than nominal damages against seizing Officer. 154. ”

“ In distilleries where the weekly production of spirits exceeds six thousands gallons there shall also be two spirit receivers, each of which shall have sufficient capacity to contain at least one day's production ”