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37 1934

TOBACCO ACT, 1934

PART I.

Preliminary and General.

Short Title.

1. —This Act may be cited as the Tobacco Act, 1934.

Definitions.

2. —In this Act—

the expression “the Minister” means the Minister for Agriculture;

the word “tobacco” does not include Nicotiana affinis or horticultural varieties thereof when grown for ornament;

the word “year” means a calendar year;

the word “cure” means carry on all or any of the processes necessary to render fresh tobacco fit for grading, and cognate words shall be construed accordingly;

the word “rehandle” means carry on all or any of the processes necessary to render cured tobacco fit for manufacture, and cognate words shall be construed accordingly;

the expression “experimental manufacturer's licence” means a licence to grow, cure, and rehandle tobacco granted under Part IV of this Act;

the expression “rehandling station” means any premises at which the business of rehandling is carried on, but does not include premises at which the holder of an experimental manufacturer's licence rehandles tobacco in accordance with such licence;

the word “rehandler” when used in relation to a rehandling station means the person who carries on the business of rehandling tobacco at such rehandling station;

the expression “inspector of the Minister” means a person appointed in writing by the Minister to exercise the powers conferred on an inspector of the Minister by this Act;

the expression “inspector of the Minister for Industry and Commerce” means a person appointed in writing by the Minister for Industry and Commerce to exercise the powers conferred on an inspector of the Minister for Industry and Commerce by this Act;

the word “manufacturer” means a licensed tobacco manufacturer, but does not include a licensed tobacco manufacturer who is the holder of an experimental manufacturer's licence;

the word “prescribed” means prescribed by regulations made under this Act.

Tobacco Advisory Committee.

3. —(1) The Minister for Industry and Commerce shall establish an advisory committee (to be called and known as the Tobacco Advisory Committee) for giving advice and assistance to that Minister on any matter arising on or relating to the carrying into execution of this Act by that Minister.

(2) The Tobacco Advisory Committee shall consist of such number of members, being representatives of manufacturers, as the Minister for Industry and Commerce thinks fit.

(3) Every member of the Tobacco Advisory Committee shall be nominated by the Minister for Industry and Commerce and shall retain his membership during the pleasure of that Minister.

(4) Payments may be made by the Minister for Industry and Commerce out of moneys provided by the Oireachtas to members of the Tobacco Advisory Committee, to such extent as may be sanctioned by the Minister for Finance, in respect of repayment of travelling expenses and payment of subsistence allowance.

Inspection of premises, etc.

4. —(1) An inspector of the Minister shall be entitled at all reasonable times to enter any land or premises on which there is kept any tobacco seeds or plants, or on which any tobacco is grown, cured, or rehandled and may inspect any seeds, plants or tobacco found on such land or premises.

(2) An inspector of the Minister for Industry and Commerce shall be entitled at all reasonable times to enter any land or premises upon which any tobacco is rehandled or manufactured and may inspect any tobacco found on such land or premises.

(3) If any person obstructs or impedes any inspector of the Minister or any inspector of the Minister for Industry and Commerce in the exercise of any powers conferred on such inspector by this section, such person shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding ten pounds.

(4) An offence under this section, if committed in relation to an inspector of the Minister, may be prosecuted by or at the suit of the Minister as prosecutor.

(5) An offence under this section, if committed in relation to an inspector of the Minister for Industry and Commerce, may be prosecuted by or at the suit of that Minsiter as prosecutor.

Inspection of records.

5. —(1) Every record kept in pursuance of this Act or regulations made thereunder or, in pursuance of regulations made under section 3 of the Finance Act, 1908, may be inspected at all reasonable times by an inspector of the Minister or an inspector of the Minister for Industry and Commerce, and it shall be the duty of the person required to keep such record to produce it on demand for the inspection of such inspector.

(2) If any person fails to produce for inspection by an inspector of the Minister or an inspector of the Minister for Industry and Commerce on demand any record which he is required by this section to produce or obstructs any such inspector in the making of such inspection, such person shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding ten pounds.

(3) An offence under this section, if committed in relation to an inspector of the Minister, may be prosecuted by or at the suit of the Minister as prosecutor.

(4) An offence under this section, if committed in relation to an inspector of the Minister for Industry and Commerce, may be prosecuted by or at the suit of that Minister as prosecutor.

False returns, etc.

6. —(1) If any person (being a grower, curer, rehandler or manufacturer) makes, in any return or other document sent or furnished by him in pursuance of this Act, or in any record which he is required by or under this Act to keep, any statement or entry which is false or misleading in any material respect, such

person shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding one hundred pounds.

(2) An offence under this section, if committed by a grower, curer or rehandler, may be prosecuted by or at the suit of the Minister as prosecutor.

(3) An offence under this section, if committed by a manufacturer, may be prosecuted by or at the suit of the Minister for Industry and Commerce as prosecutor.

Refusal of grant of tobacco manufacturer's licence

7. —The Revenue Commissioners may, after consultation with the Minister for Industry and Commerce, refuse to grant to any person who is convicted of an offence under any section of this Act a licence to manufacture tobacco.

Regulations by Revenue Commissioners for securing excise duties on tobacco, etc.

8. —(1) The Revenue Commissioners may by order make regulations (in this Act referred to as general regulations made by the Revenue Commissioners) generally for securing and collecting the excise duties for the time being payable on tobacco grown in Saorst[html]t Eireann, and, without prejudice to the generality of the foregoing, for the making by persons licensed under this Act to grow, cure, or rehandle tobacco on any land or premises of entry of such land or premises for the purpose, and for regulating the removal of tobacco so grown and enabling a manufacturer of tobacco to receive any such tobacco, and may by any such regulations apply any provision of the law of excise, whether relating to excise duties generally or to any special article on which an excise duty is payable, and any provision of the Manufactured Tobacco Act, 1863, or any other Act amending the same.

(2) If any person acts in contravention of, or fails to comply with any such regulation, such person shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of fifty pounds and the article in respect of which the offence is committed shall be forfeited.

(3) On and after the passing of this Act and until regulations made under this section come into force, regulations made under sub-section (2) of section 3 of the Finance Act, 1908, and in force at the passing of this Act shall, save in so far as such regulations relate to prohibiting the growth or cultivation of tobacco in Saorst[html]t Eireann and the curing of tobacco so grown, continue in force, and be deemed with the necessary modifications to have been made under this section.

(4) On and from the date on which regulations are made by the Revenue Commissioners under this section, sub-sections (2), (3) and (4) of section 3 of the Finance Act, 1908, shall cease to have effect.

General regulations.

9. —(1) The Minister may by order make regulations in relation to any matter or thing referred to in this Act as prescribed by the Minister.

(2) The Minister for Industry and Commerce may by order make regulations in relation to any matter or thing referred to in this Act as prescribed by the said Minister.

Expenses.

10. —All expenses incurred in carrying this Act into execution shall, to such extent as may be sanctioned by the Minister for Finance, be paid out of moneys provided by the Oireachtas.