(c) If any person being a manufacturer of, dealer in, or retailer of tobacco or snuff, shall have in his custody or possession any snuff in which on examination thereof there shall be found to be any quantity of the oxides of calcium and magnesium, or of either of such oxides, exceeding by 1 per cent. the proportion of the quantity of such oxides contained in the tobacco or tobacco stalks or returns of tobacco from which such snuff shall have been manufactured, or shall be in course of manufacture, or if any such person shall have in his custody or possession any snuff, in which on examination thereof there shall be found any quantity of the said oxides, or of either of them, exceeding the proportion of 18 lbs. of such oxides in every 100 lbs. of such snuff, he incurs alfine of £200, and also the forfeiture of the snuff. Any sample of snuff, tobacco, or tobacco stalks or returns of tobacco examined in order to ascertain the quantity of the oxides must first be dried at a temperature of 212° Fahr. (Revenue Act, 1867, s. 19). If any person, being a manufacturer of, dealer in, or retailer of tobacco or snuff, shall have in his custody or possession, or shall sell or offer for sale, any snuff which, after having been dried at a temperature of 212° Fahr., shall be found to contain a percentage of more than 26 per cent. of the carbonates, chlorides and sulphates of potassium, sodium and ammonium, he will incur a penalty of £50, and also the forfeiture of the snuff. In calculating the percentage the salts of potassium and ammonium of every description naturally present in the tobacco will be included (Customs and Inland Revenue Act, 1878, s. 25).
manufacture of tobacco is carried on under the survey of officers of the excise, and the manufacturer is bound to conform to the special regulations contained in certain statutes. These regulations appear, as to manufacture in bonded stores, in the Manufactured Tobacco Act, 1863, and as to manufacture elsewhere in the Tobacco Acts, 1840-42-48. They are too lengthy for reproduction here, but a glance at some of the provisions of one of the statutes—that of 1842, for example, will afford some idea of their nature. In that statute a penalty of X100 is imposed upon any one who receives, sends out, or has in his possession any tobacco or snuff manu factured otherwise than with water; such tobacco and snuff is rendered liable to forfeiture ; manufacturers are prohibited from having in their possession any sugar, honey, leaves other than tobacco, treacle, 8/c.; excise officers are empowered to take samples ; no one, under pain of severe penalties, may manufacture, or have in his possession, any leaves or other things to imitate or to be mixed with tobacco or snuff; tobacco stalks must not be removed in less quantities than fifty pounds, nor without a certificate; and no person is permitted to hawk about tobacco or snuff for sale, except as a licensed manufacturer of or dealer in or retailer of tobacco in his licensed premises, or in a bonded or customs warehouse. It is, however, important to notice particularly the statute 6 Geo. IV. c. 81, as amended by later statutes, including the Tobacco Act, 1840, in order to point out that a manufacturer of tobacco is bound to take out an excise licence before he can lawfully carry on business as such. This licence is regulated by the amount of his manu facture during the previous year, as follows : Every manufacturer of tobacco or snuff, in respect of the quantity of leaf or unmanufactured tobacco, stalks, and returns of tobacco shown by the permits and the entries in the book re quired to be kept by him to have been brought in or received by him in the year previous to taking out the licence—if it £ L d.
has not exceeded 20,000 11)s. in weight. .
. . 5 5 0 .
If it exceeded 20,000 lbs. and did not exceed 40,000 lbs.. 10 10 0 ), 40,000 lbs. ,) 60,000 lbs.. 15 15 0 PI 60,000 lbs. PI 80,000 lbs.. 21 0 0 PP 80,000 lbs. A) 100,000 lbs.. 26 5 0 f f 100,000 lbs.. . 31 10 0 . .
. .
Every person who first becomes a manufacturer of tobacco or snuff, on taking out his licence, pays the sum of. . . 5 5 0 .
He must also within ten days after 5th July next after taking out the licence, pay such further sum as with the said sum of £5, 5s. will amount to the duty hereinbefore mentioned, according to the quantity of tobacco and snuff work weighed for manu facture within the preceding year or period for which the licence was granted. 5 5 0 . .
. . .
. .
From the above table it will be seen that a manufacturer is required to keep a certain book. In this must be kept returns of the tobacco he deals with. The tobacco when manufactured cannot be removed without a permit.
Sale.—In order to lawfully sell tobacco, whether by wholesale or retail, a trader must take out an excise licence in respect of some specified place, at an annual charge of 5s. 3d. If he is a publican the licence will expire at the same date as his liquor licence. Occasional licences are granted, and licence may also be obtained for such places as packet boats, tramcars, omnibuses, and railway carriages. The licence holder must always keep over the door of his premises ail inscription stating that he holds such a licence, and on these premises the officers of excise have the right to enter. Penalties are incurred for selling tobacco to children, or without a licence, or for selling it as a hawker. But a traveller for a licence-holder is entitled to call upon members of the public to solicit orders.
term is applied to money, the value of which is less than the amount for which it is current. The English silver and bronze coins are examples of token money, for their face value is considerably higher than the value of the metal of which they are composed. For some centuries, until well into the early part of the last, it was a common practice for tradesmen to issue coin-like pieces, usually of copper, upon which it was announced that the issuing party would redeem therri on demand in certain specified amounts of silver. These tradesmen's tokens served the double purpose of remedying the general scarcity of money of small denomination, and of advertising the issuing house. But it is no longer lawful to issue them. Should any one do so he would incur a penalty under the Coinage Act, 1870. See COINAGE.
" tort" is a private or civil wrong or injury—a wrong independent of contract, such as the breach of a legal duty. The word " torts" is used to describe that branch of the law which treats of the redress of injuries which are neither crimes nor arise from the breach of contracts. All acts or omissions of which the law takes cognizance may in general be classed under the three heads of contracts, torts, and crimes. Contracts include agreements and the injuries resulting from their breach ; torts include injuries to individuals ; and crimes injuries to the public or state. The remedy for a tort is generally an action for an injunction (where appro priate) and damages. This subject is dealt with in this work in various articles relating to particular species of torts, as ABATEMENT ; ACCI DENT ; AGENCY ; DAMAGES ; LIBEL ; DECEIT ; FRAUD ; MALI CIOUS PROSECUTION; MASTER AND SERVANT; NEGLIGENCE ; NUISANCE.