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37 1934

TOBACCO ACT, 1934

PART IV.

Experimental Manufacturers' Licences.

Grant of experimental manufacturer's licence.

46. —(1) The Revenue Commissioners may, after consultation with the Minister, grant to any person, who satisfies them that he is a qualified person in respect of any year, who applies to them in such form and manner as they may direct, and who furnishes them with such particulars as they may require, and on payment of the excise duty (if any) for the time being required by law to be paid by a person taking out an experimental manufacturer's licence, a licence (in this Act referred to as an experimental manufacturer's licence) authorising such person to do, under and in accordance with such licence, the following things, that is to say, to grow tobacco in that year, and to cure and rehandle such tobacco.

(2) In this section the expression “qualified person” means—

(a) in relation to the year 1934, a person who in the year 1933 lawfully grew and cured tobacco in Saorst[html]t Eireann and manufactured tobacco grown by him;

(b) in relation to the year 1935, and every subsequent year, a person who in the immediately preceding year complied with the following conditions, that is to say:—

(i) was the holder of an experimental manufacturer's licence authorising him to grow tobacco in such last-mentioned year,

(ii) grew and cured tobacco under an experimental manufacturer's licence,

(iii) lawfully manufactured tobacco grown by him,

(iv) did not manufacture tobacco grown by any other person.

Form and effect of experimental manufacturers' licences.

47. —(1) Every experimental manufacturer's licence shall be in such form as the Revenue Commissioners may direct, and shall be expressed and operate to authorise the person to whom such licence is granted to do, subject to the general regulations made by the Revenue Commissioners, the following things, that is to say, to grow tobacco in a specified year on specified land in an area not exceeding the area which is the appointed area for such person, and to cure and rehandle such tobacco.

(2) In this section the expression “the appointed area” means in relation to any person the area of tobacco lawfully grown by such person in the year 1933 or four acres, whichever is the greater.

(3) Nothing in this Act shall be deemed to authorise any person to whom an experimental manufacturer's licence is granted to manufacture at any time any tobacco unless such person is the holder of a licence to manufacture tobacco in force at that time.

Restrictions on holders of experimental manufacturers' licences.

48. —(1) It shall not be lawful for the holder of an experimental manufacturer's licence authorising such holder to grow tobacco in any year—

(a) to purchase from any person any tobacco grown in such year which is in an unmanufactured state;

(b) to cure, rehandle, or manufacture any tobacco grown in such year other than tobacco grown by him;

(c) to dispose of, otherwise than under the authority of the Revenue Commissioners granted after consultation with the Minister, any unmanufactured tobacco grown by him in such year.

(2) If any holder of an experimental manufacturer's licence acts in contravention of this section, such holder 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.