Rules for retailers.—A retailer of methylated spirits incurs a, fine of ..e5o, and the forfeiture of the spirits concerned, for each infraction of certain statutory rules. These are :—(1) He must make entry with the Com missioners of each room or place where he intends to keep or sell the spirits ; (2) he must not keep or sell the spirits in any place which is not so entered ; (3) he must not receive or have in his possession at any one time a greater quantity of methylated spirits than 50 gallons ; (4) he must not receive methylated spirits except from an authorised methylator or a retailer of methy lated spirits ; (5) he must not receive methylated spirits from a retailer in a quantity exceeding one gallon at a time ; (6) he must not sell to or for the use of any one person more than one gallon of methylated spirits at a time ; (7) he must, on request, at all reasonable times produce his stock of methylated spirits for examination by an officer ; and (8) he must keep an account, in the prescribed form, of his stock of methylated spirits and of the sale thereof.
General regulations.—Inspection and sampling.—At any time during the daytime an officer can enter upon the premises of either an authorised methylator, a person authorised to receive methylated spirits, or a retailer, and inspect and take samples of methylated spirits, paying a reasonable price therefor. A fine of £50 is incurred by any one who prevents the officer exercising any of these powers. Unlawful supply.—A fine of is incurred by any one who supplies, removes, or receives methylated spirits in contraven tion of the Spirits Act, and the spirits in respect of which the offence is committed will be forfeited. Unlawfid possession.—A fine of £100 is in curred, and forfeiture of the spirits in respect to which the offence is com mitted, by any one who—(a) being an authorised methylator, has in his possession any methylated spirits in a place where he is not authorised to keep them ; or (h) not being an authorised methylator, has in his possession any methylated spirits not obtained from a person authorised to supply them. As a beverage or medicinc.—A fine of £100, with forfeiture of the spirits, is incurred by any person who--(a) prepares or attempts to prepare any methylated spirits for use as or for a beverage or as a mixture with a beverage; or (b) sells any methylated spirits whether so prepared or not as or for a beverage or mixed with a beverage ; or (c) uses any methylated spirits or any derivative thereof in the preparation of any article capable of being used wholly or partially as a beverage or internally as a medicine ; or (d) sells or has in his possession any such article in the preparation of which methylated spirits or any derivative thereof has been used. But nothing in the foregoing must be taken as applying to the use of methylated spirits or any derivative thereof in the preparation of sulphuric ether or chloroform for use as a medicine, or in any art or manufacture, or prevent the sale or possession of any sulphuric ether or chloroform for such use. Mixing with gum resin.—
Where methylated spirits have been mixed with gum resin for forming some article, if any one separates the gum resin from the spirits, or alters the article in any way except by adding gum resin, or by adding a substance for the sole purpose of colouring, he will for each offence incur a fine of 1)200, and forfeit the spirits and article with respect to which the offence is committed. Revocation of licences.—The Commissioners have power to suspend or revoke any licence to methylate, authority, or approval granted under the Act.
STAMP where express provision is made to the contrary in the Stamp Acts all stamp duties must be denoted by impressed stamps only. How instruments to be written and .stamped.—Every instrument written upon stamped material must be written in such manner, and every instrument partly or wholly written before being stamped is to be so stamped, that the stamp may appear on the face of the instrument, and cannot be used for or applied to any other instrument written upon the same piece of material. If more than one instrument be written upon the same piece of material, every one of the instruments must be separately and distinctly stamped with the duty chargeable. All the facts and circumstances affecting the liability of an instrument to duty, or the amount of the duty with which it is chargeable, are to be fully and truly set forth therein. A fine of R10 is incurred by every person who, with intent to defraud his Majesty executes any instrument in which all the said facts and circumstances are not fully and truly set forth; or (b) being employed or concerned in or about the preparation of any instrument, neglects or omits fully and truly to set forth therein all the said facts and circumstances. Mode of calculating. ad valorem duty in certain cases.—Where an instrument is chargeable with ad valorem duty in respect of—(a) any money in any foreign or colonial currency; or (b) any stock or marketable security, the duty is calculated on the value, on the day of the date of the instrument, of the money in British currency according to the current rate of exchange, or of the stock or security according to its average price. And an instrument which contains a state ment of current rate of exchange or average price, as the case may require, and is stamped in accordance with that statement is, so far as regards the subject-matter of the statement, deemed duly stamped, unless or until it is shown that the statement is untrue and that the instrument is in fact insufficiently stamped.