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Uimhir 37 de 1934.
ACHT TOBAC, 1934.
[13adh Meán Fhómhair, 1934.]
CUID I.
Roimhraiteach agus Generalta.
Gearr-theideal.
1.—Féadfar an tAcht Tobac, 1934, do ghairm den Acht so.
Mínithe.
2.—San Acht so—
cialluíonn an abairt “an tAire” an tAire Talmhaíochta;
ní fholuíonn an focal “tobac” Nicotiana affinis ná gnéithe garnóireachta dhe nuair is mar órnáid a fástar iad;
cialluíonn an focal “bliain” bliain chaileandair;
cialluíonn an focal “leasú” gach oibriú no aon oibriú do dhéanamh is gá chun tobac úr d'oiriúnú chun a ghráduithe agus is dá réir sin a léireofar focail atá gaolmhar leis;
cialluíonn an focal “ath-láimhsiú” gach oibriú no aon oibriú do dhéanamh is gá chun tobac leasuithe d'oiriúnú chun déantóireachta agus is dá réir sin a léireofar focail atá gaolmhar leis;
cialluíonn an abairt “ceadúnas déantóra thrialaigh” ceadúnas a deonfar fé Chuid IV den Acht so chun tobac d'fhás, do leasú, agus d'ath-láimhsiú;
cialluíonn an abairt “stáisiún ath-láimhsithe” áitreabh ar bith ina mbíonn gnó ath-láimhsithe tobac ar siúl ach ní fholuíonn áitreabh ina ndeineann sealbhóir ceadúnais déantóra thrialaigh tobac d'ath-láimhsiú do réir an cheadúnais sin;
cialluíonn an focal “ath-láimhseoir,” nuair a húsáidtear é maidir le stáisiún ath-láimhsithe, an té agá mbíonn gnó ath-láimhsithe tobac ar siúl sa stáisiún ath-láimhsithe sin;
cialluíonn an abairt “cigire don Aire” duine cheapfaidh an tAire i scríbhinn chun na gcomhacht a bronntar ar chigire don Aire leis an Acht so d'fheidhmiú;
cialluíonn an abairt “cigire don Aire Tionnscail agus Tráchtála” duine cheapfaidh an tAire Tionnscail agus Tráchtála i scríbhinn chun na gcomhacht a bronntar ar chigire don Aire Tionnscail agus Tráchtála leis an Acht so d'fheidhmiú;
cialluíonn an abairt “déantóir” déantóir ceadúnaithe tobac ach ní fholuíonn déantóir ceadúnaithe tobac is sealbhóir ceadúnais déantóra thrialaigh;
cialluíonn an focal “orduithe” orduithe le rialacháin a déanfar fén Acht so.
Coiste Comhairlitheach Tobac.
3.—(1) Déanfaidh an tAire Tionnscail agus Tráchtála coiste comhairlitheach (ar a dtabharfar mar ainm agus mar theideal an Coiste Comhairlitheach Tobac) do bhunú chun comhairle agus conganta do thabhairt don Aire sin i dtaobh éinní thiocfaidh anuas ar an Aire d'fheidhmiú an Achta so no bhainfidh leis an bhfeidhmiú san.
(2) Beidh ar an gCoiste Comhairlitheach Tobac pé méid ball, is ionadaithe do dhéantóirí, is oiriúnach leis an Aire Tionnscail agus Tráchtála;
(3) Isé an tAire Tionnscail agus Tráchtála ainmneoidh gach ball den Choiste Chomhairlitheach Tobac agus fanfaidh gach ball den tsórt san ina bhall amhlaidh faid is toil leis an Aire sin é.
(4) Sa mhéid go gceadóidh an tAire Airgid é féadfaidh an tAire Tionnscail agus Tráchtála íocaíochtaí do dhéanamh, amach as airgead a sholáthróidh an tOireachtas, le baill den Choiste Chomhairlitheach Tobac in aisíoc costaisí taistil agus in íoc liúntais chothuithe.
Aitreibh, etc., d'iniúchadh.
4.—(1) Beidh teideal ag cigire don Aire dul isteach gach tráth réasúnta ar aon talamh no in aon áitreabh mar a mbeidh aon tsíolta no plandaí tobac á gcoimeád no mar a ndeintear aon tobac d'fhás, do leasú, no d'ath-láimhsiú agus féadfaidh aon tsíolta, plandaí no tobac do gheobhfar ar an talamh no san áitreabh san d'iniúchadh.
(2) Beidh teideal ag cigire don Aire Tionnscail agus Tráchtála dul isteach gach tráth réasúnta ar aon talamh no in aon áitreabh mar a n-ath-láimhsítear no mar a ndeintear tobac agus aon tobac do gheobhfar ar an talamh no san áitreabh san d'iniúchadh.
(3) Má bhacann no má choisceann duine ar bith aon chigire don Aire no aon chigire don Aire Tionnscail agus Tráchtála agus é ag feidhmiú aon chomhacht dá mbronntar ar an gcigire sin leis an alt so beidh an duine sin ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear fíneáil ná raghaidh thar deich bpúint do chur air.
(4) Féadfaidh an tAire no féadfar ar agra an Aire, mar chúisitheoir, cionta fén alt so do chúiseamh más maidir le chigire don Aire do rinneadh é.
(5) Féadfaidh an tAire Tionnscail agus Tráchtála no féadfar ar agra an Aire sin, mar chúisitheoir, cionta fén alt so do chúiseamh más maidir le cigire don Aire sin do rinneadh é.
Breacacháin d'iniúchadh.
5.—(1) Féadfaidh cigire don Aire no cigire don Aire Tionnscail agus Tráchtála gach breacachán a bheidh á choimeád do réir an Achta so no do réir rialachán a bheidh déanta fé, no do réir rialachán a bheidh déanta fé alt 3 den Finance Act, 1908, d'iniúchadh gach tráth réasúnta agus an té ar a mbeidh sé de cheangal an breacachán san do choimeád beidh sé de dhualgas air é do thaisbeáint, ar n-a iarraidh sin air, chun go n-iniúchfaidh an cigire sin é.
(2) Má theipeann ar dhuine ar bith aon bhreacachán do thaisbeáint, ar n-a iarraidh sin air, chun go n-iniúchfaidh cigire don Aire no cigire don Aire Tionnscail agus Tráchtála é, agus gur breacachán é is gá dho do réir an ailt seo do thaisbeáint no má chuireann sé cosc le haon chigire den tsórt san agus é ag déanamh an iniúchta san beidh an duine sin ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear fíneáil ná raghaidh thar deich bpúint do chur air.
(3) Féadfaidh an tAire no féadfar ar agra an Aire, mar chúisitheoir, cionta fén alt so do chúiseamh más maidir le cigire don Aire do rinneadh é.
(4) Féadfaidh an tAire Tionnscail agus Tráchtála no féadfar ar agra an Aire sin, mar chúisitheoir, cionta fén alt so do chúiseamh más maidir le cigire don Aire sin do rinneadh é.
Tuairisceáin bhréagacha, etc.
6.—(1) Má dheineann duine ar bith (is fásóir, leasuitheoir, athláimhseoir no déantóir) aon ráiteas no iontráil a bheidh bréagach no mí-threorach in aon phonc táchtach do chur isteach in aon tuairisceán no scríbhinn eile chuirfidh no do bhéarfaidh uaidh do réir an Achta so no in aon bhreacachán is gá dho do réir an Achta so no fé do choimeád beidh an duine sin ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear fíneáil ná raghaidh thar céad púnt do chur air.
(2) Féadfaidh an tAire no féadfar ar agra an Aire, mar chúisitheoir, cionta fén alt so do chúiseamh más fásóir, leasuitheoir no ath-láimhseoir do rinne é.
(3) Féadfaidh an tAire Tionnscail agus Tráchtála no féadfar ar agra an Aire sin, mar chúisitheoir, cionta fén alt so do chúiseamh más déantóir do rinne é.
Diúltadh do cheadúnas déantóra tobac do dheonadh.
7.—Tar éis dóibh dul i gcomhairle leis an Aire Tionnscail agus Tráchtála féadfaidh na Coimisnéirí Ioncuim diúltadh do cheadúnas déanta tobac do dheonadh do dhuine ar bith do ciontuíodh i gcionta fé aon alt den Acht so.
Na Coimisinéirí Ioncuim do dhéanamh rialachán chun diúitéthe máil ar thobac d'áirithiú.
8.—(1) Féadfaidh na Coimisinéirí Ioncuim, le hordú, rialacháin (dá ngairmtear san Acht so rialacháin ghenerálta do rinne na Coimisnéirí Ioncuim) do dhéanamh go generálta chun na ndiúitéthe máil is iníoctha de thuras na huaire ar thobac do fásadh i Saorstát Éireann d'áirithiú agus do bhailiú agus, gan dochar do gheneráltacht an mhéide sin roimhe seo, chun daoine, bheidh ceadúnaithe fén Acht so chun tobac d'fhás, do leasú, no d'athláimhsiú ar aon talamh no in aon áitreabh, d'iontráil an tailimh no an áitreibh sin chun na críche sin, agus chun rialála do dhéanamh maidir le tobac do fásadh amhlaidh d'aistriú agus chun a chur ar chumas déantóra tobac aon tobac den tsórt san do ghlacadh agus féadfaidh le haon rialacháin den tsórt san éifeacht do thabhairt d'aon fhoráil den dlí mháil, pe'ca le diúitéthe máil i gcoitinne bhaineann sí no le haon earra áirithe ar a mbeidh diúité máil iníoctha, agus aon fhoráil den Manufactured Tobacco Act, 1863, no d'aon Acht eile le n-a leasuítear an céanna, do chur i mbaint.
(2) Má dheineann duine ar bith éinní contrárdha d'aon rialachán den tsórt san no má theipeann air déanamh dá réir beidh an duine sin ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear pionós máil de chaoga púnt do chur air agus geallbhruidfear an earra gur maidir léi do rinneadh an cionta.
(3) Ar an Acht so do rith agus dá éis sin agus go teacht i bhfeidhm do rialacháin a déanfar fén alt so leanfaidh rialacháin do rinneadh fe fho-alt 2 d'alt 3 den Finance Act, 1908, agus atá i bhfeidhm le linn an Achta so do rith, leanfaid i bhfeidhm ach amháin sa mhéid go mbainid le toirmeasc ar fhás no ar shaothrú tobac i Saorstát Éireann agus ar leasú tobac do fásadh amhlaidh agus tuigfear gur fén alt so do rinneadh iad gus na hatharuithe is gá ortha.
(4) Ar an dáta ar a ndéanfaidh na Coimisinéirí Ioncuim rialacháin fén alt so agus ón dáta san amach scuirfidh fo-ailt (2), (3) agus (4) d'alt 3 den Finance Act, 1908, d'éifeacht do bheith acu.
Rialacháin ghenerálta.
9.—(1) Féadfaidh an tAire, le hordú, rialacháin do dhéanamh i dtaobh éinní no aon ruda dá dtagartar san Acht so mar ní no mar rud atá orduithe ag an Aire.
(2) Féadfaidh an tAire Tionnscail agus Tráchtála, le hordú, rialacháin do dhéanamh i dtaobh éinní no aon ruda dá dtagartar san Acht so mar ní no mar rud atá orduithe ag an Aire sin.
Costaisí.
10.—Sa mhéid go gceadóidh an tAire Airgid é is amach as airgead a sholáthróidh an tOireachtas a híocfar na costaisí uile fé n-a raghfar chun an Achta so do chur i bhfeidhm.
CUID II.
Rialu Maidir le Tairgeadh Tobac i Saorstát Éireann i gCoir Deantoireachta.
Orduithe achair.
11.—(1) Tar éis do dul i gcomhairle leis an Aire Airgid déanfaidh an tAire, le hordú (dá ngairmtear ordú achair san Acht so), a shocrú alos gach bliana thosnóidh tar éis an Achta so do rith—
(a) cadé an méid iomlán maximum acraí féadfar do chur fé thobac an bhliain sin;
(b) cadé an méid maximum acraí fhéadfaidh éinne ar leith do chur fé thobac an bhliain sin; agus
(c) cadé an t-achar minimum fhéadfaidh éinne ar leith do chur fé thobac an bhliain sin, seachas duine chuirfidh ina luighe ar an Aire go bhfuil beartuithe aige tobac d'fhás an bhliain sin chun trialacha do dhéanamh.
(2) Foillseofar gach ordú achair san Iris Oifigiúil chó luath agus is féidir é tar éis a dhéanta.
Rialacháin o sna Coimisinéirí Ioncuim fé Chuid II.
12.—Féadfaidh na Coimisinéirí Ioncuim rialacháin do dhéanamh ina luadhfar na forais ar a bhféadfaid diúltadh d'iarrataisí ar cheadúnaisí fásóirí, ar cheadúnaisí leasuitheoirí agus ar cheadúnaisí ath-láimhseoirí agus féadfar rialacháin deifriúla do dhéanamh maidir le ceadúnaisí fásóirí, ceadúnaisí leasuitheoirí agus ceadúnaisí ath-láimhseoirí.
Srian le tobac d'fhás.
13.—(1) Ní bheidh sé dleathach do dhuine ar bith tobac d'fhás i Saorstát Éireann maran sealbhóir an duine sin ar cheadúnas (dá ngairmtear ceadúnas fásóra san Acht so) a bheidh i bhfeidhm de thuras na huaire agus do thug na Coimisinéirí Ioncuim amach fén gCuid seo den Acht so agus gur fén gceadúnas san agus dá réir fhásfa sé an tobac san, no gur sealbhóir ar cheadúnas déantóra thrialaigh an duine sin agus gur fén gceadúnas san agus dá réir fhásfa sé an tobac san, no gur fé chead agus do réir cheada do deonadh roimh an Acht so do rith fé fho-alt (3) d'alt 3 den Finance Act, 1908, fhásfaidh an duine sin an tobac san.
(2) Má dheineann duine ar bith éinní contrárdha don alt so beidh sé ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear pionós máil de chaoga púnt do chur air agus geallbhruidfear an earra gur maidir léi do rinneadh an cionta.
Iarratas ar cheadúnas fásóra.
14.—(1) Féadfaidh duine ar bith ceadúnas fásóra in aghaidh bliana ar bith d'iarraidh ar na Coimisinéirí Ioncuim fén Acht so agus dá réir.
(2) Isé am a déanfar gach iarratas chun na gCoimisinéirí Ioncuim ar cheadúnas fásóra maidir le tobac d'fhás bliain ar bith ná laistigh den sé mhí dheiridh roimh thosach na bliana san agus is i pé fuirm agus slí ordóidh na Coimisinéirí Ioncuim a déanfar an t-iarratas san agus beidh mion-innste ann i dtaobh na talmhan ar a mbeidh beartuithe ag an iarratasóir tobac d'fhás fén gceadúnas san agus luadhfar ann an t-achar a bheidh beartuithe aige do chur fé thobac agus pé mion-innste eile éileoidh na Coimisinéirí Ioncuim.
Géilleadh agus diúltadh d'iarratas ar cheadúnas fásóra.
15.—(1) Breithneoidh na Coimisinéirí Ioncuim gach iarratas a déanfar chúcha ar cheadúnas fásóra agus féadfaid diúltadh d'aon iarratas den tsórt san ar aon fhoras dá mbaineann leis an iarratas san agus a luadhfar i rialacháin a dhéanfaid fén gCuid seo den Acht so.
(2) Gach iarratas a déanfar chun na gCoimisinéirí Ioncuim ar cheadúnas fásóra agus ná diúltóid do fén bhfo-alt san roimhe seo cuirfid chun an Aire é maraon le gach eolas is gá.
(3) Breithneoidh an tAire gach iarratas a cuirfear chuige fén bhfo-alt san roimhe seo agus, fé réir forálacha an chéad fho-ailt ina dhiaidh seo, féadfaidh, fé mar is rogha leis féin, a mholadh do sna Coimisinéirí Ioncuim géilleadh no diúltadh d'aon iarratas den tsórt san no gan géilleadh don iarratas san ach amháin maidir le cuid den achar a bheidh luaidhte san iarratas san.
(4) Le linn don Aire rogha do dhéanamh fén bhfo-alt deiridh sin roimhe seo maidir le hiarrataisí ar cheadúnaisí fásóirí in aghaidh bliana ar bith féachfa sé d'fhorálacha orduithe achair na bliana san.
(5) Gach iarratas ar cheadúnas fásóra chuirfidh na Coimisinéirí Ioncuim chun an Aire deighleálfaid leis mar a mholfaidh an tAire agus bhéarfaid fógra do gach iarratasóir.
(6) Pé uair a dhéanfaidh na Coimisinéirí Ioncuim fógra do chur, fén bhfo-alt san roimhe seo, go dtí iarratasóir ceadúnais fásóra, á rá go ndeonfar do an ceadúnas san no ceadúnas maidir le cuid den achar le n-a mbaineann a iarratas beidh an t-iarratasóir i dteideal an ceadúnas le n-a mbaineann an fógra san d'fháil ar íoc an diúité mháil leis na Coimisinéirí Ioncuim is iníoctha do réir dlí de thurus na huaire ag duine thógann amach ceadúnas fásóra.
Ceadúnas fásóra.
16.—Is i pé fuirm ordóidh na Coimisinéirí Ioncuim a bheidh gach ceadúnas fásóra agus déarfaidh agus déanfaidh a údarú don té (dá ngairmtear sealbhóir an cheadúnais sin san Acht so) dá dtabharfar amach an ceadúnas san no chun a n-aistreofar an ceadúnas san fén Acht so na nithe seo leanas do dhéanamh fé réir forálacha an Achta so agus fé réir rialachán a bheidh déanta fé, sé sin le rá, tobac d'fhás bliain áirithe ar thailte áirithe in achar nách mó ná an t-achar a bheidh luaidhte sa cheadúnas san agus an tobac san do leasú.
Ceadúnas fásóra d'aistriú.
17.—Pé uair a déanfar, roimh an dáta ar a dtabharfar d'athláimhseoir tobac do fásadh fé cheadúnas fásóra, únaeracht an tobac san d'aistriú, pé'ca tré ghníomh na bpáirtithe é no tré oibriú dlí, o shealbhóir an cheadúnais fhásóra san chun duine eile féadfaidh na Coimisinéirí Ioncuim, ar iarratas an duine sin, más dóich leo gur ceart é do dhéanamh, an ceadúnas fásóra san d'aistriú chun an duine sin.
Srian le tobac do leasú.
18.—(1) Ní bheidh sé dleathach do dhuine ar bith tobac do leasú maran sealbhóir ceadúnais fhásóra an duine sin agus gur fén gceadúnas san agus dá réir a fásfar agus a leasófar an tobac san no gur sealbhóir an duine sin ar cheadúnas (dá ngairmtear ceadúnas leasuitheora san Acht so) do thug na Coimisinéirí Ioncuim amach fén gCuid seo den Acht so agus gur fén gceadúnas san agus dá réir a leasófar an tobac san no gur sealbhóir ceadúnais déantóra thrialaigh an duine sin agus gur fén gceadúnas san agus dá réir a leasófar an tobac san.
(2) Má dheineann duine ar bith éinní contrárdha don alt so beidh sé ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear pionós máil de chaoga púnt do chur air.
Iarratas ar cheadúnas leasuitheora.
19.—(1) Féadfaidh duine ar bith ceadúnas leasuitheora d'iarraidh ar na Coimisinéirí Ioncuim fén Acht so agus dá réir maidir, le tobac d'fhás aon bhliana áirithe do leasú in áitreabh áirithe.
(2) Isé am a déanfar gach iarratas chun na gCoimisinéirí Ioncuim ar cheadúnas leasuitheora maidir le tobac d'fhás aon bhliana áirithe ná, másí an bhliain 1934 an bliain sin, roimh an 30adh lá de Mheán Fhómhair, 1934, no, más bliain ar bith eile í, roimh an 31adh lá de Mhárta na bliana san agus is i pé fuirm agus slí ordóidh na Coimisinéirí Ioncuim a déanfar an t-iarratas san agus beidh mion-innste ann i dtaobh an áitreibh ina mbeidh beartuithe ag an iarratasóir tobac do leasú agus pé mion-innste eile éileoidh na Coimisinéirí Ioncuim.
Srian le tobac d'ath-láimhsiú.
20.—(1) Ní bheidh sé dleathach do dhuine ar bith tobac d'athláimhsiú maran sealbhóir an duine sin ar cheadúnas (dá ngairmtear ceadúnas ath-láimhseora san Acht so) do thug na Coimisinéirí Ioncuim amach fén gCuid seo den Acht so agus gur fén gceadúnas san agus dá réir a hath-láimhseofar an tobac san no gur sealbhóir ceadúnais déantóra thrialaigh an duine sin agus gur fén gceadúnas san agus dá réir a hath-láimhseofar an tobac san.
(2) Má dheineann duine ar bith éinní contrárdha don alt so beidh sé ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear pionós máil de chaoga púnt do chur air.
Iarratas ar cheadúnas ath-láimhseora.
21.—(1) Féadfaidh duine ar bith ceadúnas ath-láimhseora d'iarraidh ar na Coimisinéirí Ioncuim fén Acht so agus dá réir maidir le tobac d'fhás aon bhliana áirithe d'ath-láimhsiú in áitreabh áirithe.
(2) Isé am a déanfar gach iarratas chun na gCoimisinéirí Ioncuim ar cheadúnas ath-láimhseora maidir le tobac d'fhás aon bhliana áirithe ná, másí an bhliain 1934 an bhliain sin, roimh an 30adh lá de Mheán Fhómhair, 1934, no, más bliain ar bith eile í, roimh an 31adh lá de Mhárta na bliana san agus is i pé fuirm agus slí ordóidh na Coimisinéirí Ioncuim a déanfar an t-iarratas san agus beidh mion-innste ann i dtaobh an áitreibh ina mbeidh beartuithe ag an iarratasóir tobac d'ath-láimhsiú agus pé mioninnste eile éileoidh na Coimisinéirí Ioncuim.
Géilleadh agus diúltadh d'iarratas ar cheadúnas leasuitheora agus ar cheadúnas ath-láimhseora.
22.—(1) Breithneoidh na Coimisinéirí Ioncuim gach iarratas a déanfar chúcha ar cheadúnas leasuitheora no ar cheadúnas athláimhseora agus féadfaid diúltadh d'aon iarratas den tsórt san ar aon fhoras dá mbaineann leis an iarratas san agus a luadhfar i rialacháin a dhéanfaid fén gCuid seo den Acht so.
(2) Gach iarratas a déanfar chun na gCoimisinéirí Ioncuim ar cheadúnas leasuitheora no ar cheadúnas ath-láimhseora agus ná diúltóid do fén bhfo-alt san roimhe seo cuirfid chun an Aire é maraon le gach eolas is gá.
(3) Breithneoidh an tAire gach iarratas a cuirfear chuige fén bhfo-alt deiridh sin roimhe seo agus féadfaidh, fé mar is rogha leis féin, a mholadh do sna Coimisinéirí Ioncuim géilleadh no diúltadh d'aon iarratas den tsórt san.
(4) Gach iarratas ar cheadúnas leasuitheora no ar cheadúnas ath-láimhseora chuirfidh na Coimisinéirí Ioncuim chun an Aire deighleálfaid leis mar a mholfaidh an Aire agus bhéarfaid fógra do gach iarratasóir.
(5) Pé uair a dhéanfaidh na Coimisinéirí Ioncuim fógra do chur, fén bhfo-alt san roimhe seo, go dtí iarratasóir ceadúnais leasuitheora no ceadúnais ath-láimhseora, á rá go ndeonfar an ceadúnas d'iarr sé, beidh an t-iarratasóir sin i dteideal an ceadúnas le n-a mbaineann an fógra san d'fháil ar íoc an diúité mháil (más ann do) leis na Coimisinéirí Ioncuim is iníoctha do réir dlí de thurus na huaire ag duine thógann amach ceadúnas leasuitheora no ceadúnas ath-láimhseora (pe'ca aca é).
Ceadúnas leasuitheora.
23.—Is i pé fuirm ordóidh na Coimisinéirí Ioncuim a bheidh gach ceadúnas leasuitheora agus déarfaidh agus déanfaidh a údarú don té (dá ngairmtear sealbhóir an cheadúnais sin san Acht so) dá dtabharfar amach an ceadúnas san no chun a n-aistreofar an ceadúnas san fén Acht so tobac d'fhás bliana áirithe do leasú, fé réir forálacha an Achta so agus fé réir rialachán a bheidh déanta fé, san áitreabh le n-a mbaineann an ceadúnas san.
Ceadúnas ath-láimhseora.
24.—Is i pé fuirm ordóidh na Coimisinéirí Ioncuim a bheidh gach ceadúnas ath-láimhseora agus déarfaidh agus déanfaidh a údarú don té (dá ngairmtear sealbhóir an cheadúnais sin san Acht so) dá dtabharfar amach an ceadúnas san no chun a n-aistreofar an ceadúnas san fén Acht so tobac d'fhás bliana áirithe d'athláimhsiú, fé réir forálacha an Achta so agus fé réir rialachán a bheidh déanta fé, san áitreabh le n-a mbaineann an ceadúnas san.
Ceadúnas leasuitheora d'aistriú.
25.—Pé uair a déanfar, roimh an dáta ar a dtabharfar d'athláimhseoir an tobac d'fhás bhliana le n-a mbaineann ceadúnas leasuitheora, únaeracht an áitreibh gur maidir leis do deonadh an ceadúnas leasuitheora san d'aistriú o shealbhóir an cheadúnais leasuitheora san chun duine eile féadfaidh na Coimisinéirí Ioncuim, ar iarratas an duine sin, más dóich leo gur ceart é do dhéanamh, an ceadúnas leasuitheora san d'aistriú chun an duine sin.
Ceadúnas ath-láimhseora d'aistriú.
26.—Pé uair a déanfar, roimh an dáta ar a gcuirfear i mbannastóras tobac d'fhás na bliana le n-a mbaineann ceadúnas athláimhseora, únaeracht an áitreibh gur maidir leis do deonadh an ceadúnas ath-láimhseora san d'aistriú o shealbhóir an cheadúnais ath-láimhseora san chun duine eile féadfaidh na Coimisinéirí Ioncuim, ar iarratas an duine sin, más dóich leo gur ceart é do dhéanamh, an ceadúnas ath-láimhseora san d'aistriú chun an duine sin.
Forálacha i dtaobh ceadúnaisí fé alt 3 den Finance Act, 1908.
27.—(1) Má tá duine ina shealbhóir ar cheadúnas fásta tobac (dá ngairmtear seana-cheadúnas sa bhfo-alt so) do deonadh fé alt 3 den Finance Act, 1908, agus go bhfuil an ceadúnas san i bhfeidhm ar dháta an Achta so do rith tuigfear, chun crícheanna an Achta so, an duine sin do bheith ina shealbhóir ar cheadúnas fásóra údaruíonn do na nithe seo leanas do dhéanamh fé réir forálacha an Achta so agus fé réir rialachán a déanfar fé, sé sin le rá, tobac d'fhás sa bliain 1934 ar an talamh a luaidhtear sa tseanacheadúnas san agus atá iontrálta aige agus an tobac san do leasú.
(2) Má tá duine ina shealbhóir ar cheadúnas leasuithe tobac (dá ngairmtear seana-cheadúnas sa bhfo-alt so) do deonadh fé alt 3 den Finance Act, 1908, agus go bhfuil an ceadúnas san i bhfeidhm ar dháta an Achta so do rith, beidh éifeacht ag na forálacha so leanas—
(a) i gcás gnó leasuithe tobac do bheith ar siúl ag an duine sin ach gan gnó ath-láimhsithe tobac do bheith ar siúl aige tuigfear an duine sin do bheith ina shealbhóir ar cheadúnas leasuitheora údaruíonn do tobac d'fhás na bliana 1934 do leasú, fé réir forálacha an Achta so agus fé réir rialachán a déanfar fé, san áitreabh a luaidhtear sa tseana-cheadúnas san agus atá iontrálta ag an duine sin; agus
(b) i gcás gnó ath-láimhsithe tobac do bheith ar siúl ag an duine sin ach gan gnó leasuithe tobac do bheith ar siúl aige tuigfear an duine sin do bheith ina shealbhóir ar cheadúnas ath-láimhseora údaruíonn do tobac d'fhás na bliana 1934 d'ath-láimhsiú, fé réir forálacha an Achta so agus fé réir rialachán a déanfar fé, san áitreabh a luaidhtear sa tseana-cheadúnas san agus atá iontrálta ag an duine sin; agus
(c) i gcás gnó leasuithe tobac agus fós gnó ath-láimhsithe tobac do bheith ar siúl ag an duine sin tuigfear an duine sin do bheith—
(i) ina shealbhóir ar cheadúnas leasuitheora údaruíonn do tobac d'fhás na bliana 1934 do leasú, fé réir forálacha an Achta so agus fé réir rialachán a déanfar fé, san áitreabh a luaidhtear sa tseanacheadúnas agus atá iontrálta ag an duine sin.
(ii) ina shealbhóir ar cheadúnas ath-láimhseora údaruíonn do tobac d'fhás na bliana 1934 d'athláimhsiú, fé réir forálacha an Achta so agus fé réir rialachán a déanfar fé, san áitreabh a luaidhtear sa tseana-cheadúnas san agus atá iontrálta ag an duine sin.
(3) Ní deonfar aon cheadúnaisí fé alt 3 den Finance Act, 1908, tar éis an Achta so do rith.
Rialacháin ón Aire i dtaobh fásóirí, leasuitheoirí agus ath-láimhseoirí.
28.—(1) Féadfaidh an tAire, le hordú, rialacháin do dhéanamh i dtaobh gach ní no éinní acu so leanas, sé sin le rá:—
(a) an méid maximum agus an méid minimum plandaí tobac an t-acra fhéadfaidh sealbhóirí ceadúnaisí fásóirí do chur;
(b) na gnéithe tobac fhéadfaidh sealbhóirí ceadúnaisí fásóirí do chur aon bhliain no blianta áirithe;
(c) an feisteas úsáidfidh sealbhóirí ceadúnaisí fasóirí chun crícheanna a ngnótha;
(d) modh agus próiseasaí fásta tobac;
(e) sealbhóirí ceadúnaisí fásóirí do thabhairt tuairisceán uatha agus fuirm na dtuairisceán san;
(f) na breacacháin a choimeádfaidh sealbhóirí ceadúnaisí fásóirí;
(g) na dátaí ar a gcríochnófar oibrithe bhaineann le tobac d'fhás;
(h) an feisteas úsáidfidh sealbhóirí ceadúnaisí leasuitheoirí chun crícheanna a ngnótha;
(i) modhanna agus próiseasaí leasuithe tobac;
(j) sealbhóirí ceadúnaisí leasuitheoirí do thabhairt tuairisceán uatha;
(k) na breacacháin a choimeádfaidh sealbhóirí ceadúnaisí leasuitheoirí;
(l) na dátaí ar a gcríochnófar oibrithe bhaineann le tobac do leasú;
(m) an feisteas úsáidfidh sealbhóirí ceadúnaisí ath-láimhseoirí chun crícheanna a ngnótha;
(n) sealbhóirí ceadúnaisí ath-láimhseoirí do dhéanamh íocaíocht ar cuntas as tobac a cheannóid o fhásóirí no leasuitheoirí;
(o) modhanna agus próiseasaí ath-láimhsithe tobac;
(p) sealbhóirí ceadúnaisí ath-láimhseoirí do thabhairt tuairisceán uatha;
(q) na breacacháin a choimeádfaidh sealbhóirí ceadúnaisí ath-láimhseoirí;
(r) na cuntaisí choimeádfaidh sealbhóirí ceadúnaisí athláimhseoirí agus na cuntaisí sin d'iniúchadh;
(s) na dátaí ar a gcríochnófar oibrithe bhaineann le tobac d'ath-láimhsiú.
(2) Má dheineann duine ar bith éinní (pé'ca tré ghníomh no tré fhaillí é) contrárdha d'aon rialachán a déanfar fén alt so beidh an duine sin ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear fíneáil ná raghaidh thar cúig púint fhichead do chur air.
(3) Féadfaidh an tAire no féadfar ar agra an Aire, mar chúisitheoir, cionta fén alt so do chúiseamh.
Gan na Trade Boards Acts, 1909 and 1918, do bhaint le tobac d'fhás, do leasú agus d'ath-láimhsiú.
29.—D'ainneoin éinní in ordú speisialta ar bith do rinneadh fé fho-alt (2) d'alt 1 den Trade Boards Act, 1918, ní bheidh feidhm ag na Trade Boards Acts, 1909 and 1918, maidir le haon phróiseas acu so leanas, sé sin le rá, tobac d'fhás, do leasú, no d'ath-láimhsiú.
Rátaí minimum páigh i staisiúin ath-láimhsithe.
30.—(1) Tar éis do dul i gcomhairle leis an Aire féadfaidh an tAire Tionnscail agus Tráchtála más oiriúnach leis é, le hordú fén bhfo-alt so, a shocrú cadiad na rátaí páigh minimum teasca no ama a híocfar le daoine ar fostú i stáisiúin ath-láimhsithe agus féadfar rátaí deifriúla do shocrú maidir le saghsanna deifriúla fostaíochta.
(2) Tar éis do dul i gcomhairle leis an Aire féadfaidh an tAire Tionnscail agus Tráchtála, le hordú fén bhfo-alt so, ordú do rinne sé fén bhfo-alt deiridh sin roimhe seo do cheiliúradh no do leasú.
(3) Má bhíonn ordú fé fho-alt (1) den alt so i bhfeidhm íocfaidh ath-láimhseoir le gach duine ar fostú i stáisiún athláimhsithe págh do réir ráta nách lugha ná an ráta bhaineann leis an duine sin fén ordú san agus san saor o asbaintí ar bith agus má theipeann ar an ath-láimhseoir sin san do dhéanamh beidh sé ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear fíneáil ná raghaidh thar céad púnt do chur air.
(4) Sa bhfo-alt deiridh sin roimhe seo foluíonn an abairt “asbaintí” asbaintí in aghaidh no alos éinní ar bith (seachas asbaintí fén National Insurance Act, 1911, mar a leasuítear é le haon achtacháin ina dhiaidh sin, no asbaintí a húdaruítear le haon Acht do bhaint as págh alos síntiúisí d'aon chiste aois-liúntais no ciste soláthair eile) agus d'ainneoin gur asbaintí iad is féidir do bhaint go dleathach as págh fé fhorálacha na Truck Acts, 1831 to 1896, agus má dheineann aon duine fostuithe le n-a fhostóir aon íocaíocht is íocaíocht a húdaruítear d'fhostóir d'fháil fé alt 1, alt 2, no alt 3 den Truck Act, 1896, tuigfear chun crícheanna an fho-ailt sin roimhe seo gur bhain an fostóir an méid sin as págh.
(5) Tar éis do dul i gcomhairle leis an Aire féadfaidh an tAire Tionnscail agus Tráchtála, más oiriúnach leis é, coiste comhairlitheach do bhunú chun comhairle do thabhairt do i dtaobh orduithe do dhéanamh fé fho-alt (1) den alt so agus i dtaobh orduithe den tsórt san do cheiliúradh agus do leasú.
(6) Isiad a bheith ar choiste chomhairlitheach a bunófar fén bhfo-alt deiridh sin roimhe seo den alt so ná cathaoirleach a cheapfaidh an tAire Tionnscail agus Tráchtála agus pé baill eile agus pé méid díobh is dóich leis an Aire sin is ceart do cheapadh, ach na baill eile sin do bheith leath má leath ina ndaoine is ionadaithe do lucht oibre i stáisiúin ath-láimhsithe agus ina ndaoine is ionadaithe d'fhostóirí lucht oibre den tsórt san.
(7) Sa mhéid go gceadóidh an tAire Airgid é féadfaidh an tAire Tionnscail agus Tráchtála íocaíochtaí do dhéanamh, amach as airgead a sholáthróidh an tOireachtas, le baill den choiste chomhairlitheach a bunófar fén alt so in aisíoc costaisí taistil agus in íoc liúntais chothuithe.
(8) In aon chúiseamh in aghaidh ath-láimhseora i gcionta fén alt so is ar an ath-láimhseoir a bheidh a chruthú nár íoc sé págh do réir ráta is lugha ná an ráta minimum dob iníoctha fén ordú do bhí i bhfeidhm de thurus na huaire agus do rinneadh fé fho-alt (1) den alt so.
(9) Féadfaidh an tAire Tionnscail agus Tráchtála no féadfar ar agra an Aire sin, mar chúisitheoir, cionta fén alt so do chúiseamh.
Breacacháin i dtaobh páigh le coimeád i stáisiúin ath-láimhsithe.
31.—(1) Pé uair a bheidh ordú fé fho-alt (1) den alt deiridh sin roimhe seo i bhfeidhm beidh sé de dhualgas ar gach athláimhseoir pé breacacháin do choimeád ina stáisiún ath-láimhsithe is gá chun a thaisbeáint go bhfuil sé ag déanamh do réir forálacha an orduithe sin.
(2) Má theipeann ar aon ath-láimhseoir no má fáillíonn no má dhiultann déanamh do réir forálacha an ailt seo beidh sé ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear fíneáil ná raghaidh thar dhá phúnt do chur air agus, i gcás cionta leanúnaigh, fíneáil eile ná raghaidh thar púnt in aghaidh gach lae leanfar den chionta.
(3) Féadfaidh an tAire Tionnscail agus Tráchtála no féadfar ar agra an Aire sin, mar chúisitheoir, cionta fén alt so do chúiseamh.
CUID III.
Barr Tobac Gach Saosuir fe leith do Chur de Laimh.
Fásóirí do thabhairt fógra uatha i dtaobh socruithe i gcóir leasuithe agus ath-láimhsithe, etc.
32.—(1) Gach sealbhóir ceadúnais fásóra á údarú tobac d'fhás sa bhliain 1934 no in aon bhliain ina dhiaidh sin, cuirfidh chun an Aire, i gcás an ceadúnas san do bhaint leis an mbliain 1934, roimh an 30adh lá de Mheán Fhómhair, 1934, no, i gcás an ceadúnas san do bhaint le haon bhliain ina dhiaidh sin, roimh an 30adh lá de Mheitheamh na bliana san, cuntas, sa bhfuirm a bheidh orduithe ag an Aire, ina luadhfar—
(a) mion-innste ar an achar do chuir sé fé thobac an bhliain le n-a mbaineann an ceadúnas san;
(b) má bhíonn sé ar aigne an tobac san do leasú, mioninnste ar an bhfeisteas atá aige chun tobac do leasú;
(c) má bhíonn sé ar aigne duine eile do leasú an tobac san, ainm agus seoladh an duine eile sin;
(d) an stáisiún ath-láimhsithe go bhfuil sé ar aigne an tobac san do sheachadadh ann d'fhás sé an bhliain le n-a mbaineann an ceadúnas san.
(2) Ní bheidh sé dleathach d'aon tsealbhóir ceadúnais fásóra tobac d'fhás sé bliain ar bith do sheachadadh i stáisiún athláimhsithe ar bith seachas an stáisiún ath-láimhsithe bheidh luaidhte sa tuairisceán do thug sé uaidh fén bhfo-alt deiridh sin roimhe seo maidir leis an tobac san mara mbeidh toiliú an Aire faighte aige roimh ré chun é do sheachadadh an tobac san i stáisiún ath-láimhsithe éigin eile.
(3) Más rud é—
(a) go dteipfidh ar aon tsealbhóir ceadúnais fásóra déanamh do réir forálacha fo-ailt (1) den alt so, no
(b) go ndéanfaidh aon tsealbhóir ceadúnais fásóra éinní contrárdha d'fhorálacha fo-ailt (2) den alt so
beidh an duine sin ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear fíneáil ná raghaidh thar caoga púnt do chur air.
(4) Féadfaidh an tAire no féadfar ar agra an Aire, mar chúisitheoir, cionta fén alt so do chúiseamh.
Ath-láimhseoirí do cheannach tobac o fhásóirí.
33.—(1) Fé réir forálacha an ailt seo ceannóidh gach duine is sealbhóir ceadúnais ath-láimhseora, ar an bpraghas agus ar na téarmaí agus na cionníollacha bhaineann leis an gceannach san fén gCuid seo den Acht so, san áitreabh le n-a mbaineann an ceadúnas san an tobac uile bheidh ar staid oiriúnach chun a ath-láimhsithe agus d'fhás sealbhóir ceadúnais fásóra an bhliain le n-a mbaineann an ceadúnas ath-láimhseora san agus a tairgfear chun a dhíolta do réir forálacha an Achta so san áitreabh san roimh an 31adh lá de Mhí Nodlag na bliana do fásadh an tobac san no pé dáta is déanaí ná san a cheapfaidh an tAire maidir le tobac d'fhás na bliana san.
(2) Aon tsealbhóir ceadúnais ath-láimhseora gur mian leis diúltadh don tobac no aon chuid den tobac do cheannach a tairgfear chun a dhíolta leis fén bhfo-alt deiridh sin roimhe seo déanfaidh láithreach a chur in úil don díoltóir go bhfuil sé ar aigne diúltadh amhlaidh agus a iarraidh ar an Aire é do shaoradh ón oblagáid an tobac san do cheannach.
(3) Féadfaidh an tAire, más oiriúnach leis é, ar aon tsealbhóir ceadúnais ath-láimhseora dá iarraidh sin fén alt so, an sealbhóir sin do shaoradh ón oblagáid a cuirtear ar an sealbhóir sin leis an alt so an tobac le n-a mbaineann an t-iarratas san do cheannach.
(4) Má theipeann ar aon tsealbhóir ceadúnais ath-láimhseora déanamh do réir na hoblagáide cuirtear air leis an alt so beidh an sealbhóir sin ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear fíneáil ná raghaidh thar cúig púint fhichead do chur air másé an chéad chionta fén alt so aige é agus fíneáil ná raghaidh thar céad púnt másé an dara cionta no aon chionta ina dhiaidh sin fén alt so aige é.
(5) Féadfaidh an tAire no féadfar ar agra an Aire, mar chúisitheoir, cionta fén alt so do chúiseamh.
Srian le tobac nea-dhéanta do dhíol no do chur de láimh.
34.—(1) Duine ar bith is sealbhóir ceadúnais fásóra údaruíonn do tobac d'fhás bliain áirithe ní bheidh sé dleathach do tobac nea-dhéanta d'fhás na bliana san do chur de láimh, ar aon tslí seachas fé údarás o sna Coimisinéirí Ioncuim ar n-a dheonadh tar éis dul i gcomhairle leis an Aire, chun duine ar bith seachas duine is sealbhóir ceadúnais fásóra údaruíonn do tobac d'fhás an bhliain sin no duine is sealbhóir ceadúnais leasuitheora údaruíonn do tobac d'fhás na bliana san do leasú no duine is sealbhóir ceadúnais ath-láimhseora údaruíonn do tobac d'fhás na bliana san d'ath-láimhsiú.
(2) Duine ar bith is sealbhóir ceadúnais leasuitheora údaruíonn do tobac d'fhás bliana áirithe do leasú ní bheidh sé dleathach do tobac nea-dhéanta d'fhás na bliana san do dhíol le duine ar bith seachas duine is sealbhóir ceadúnais ath-láimhseora údaruíonn do tobac d'fhás na bliana san d'ath-láimhsiú.
(3) Má dheineann duine ar bith éinní contrárdha den alt so beidh an duine sin ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear fíneáil ná raghaidh thar caoga púnt do chur air.
Luach comparáideach tobac gach soláthróra.
35.—(1) Chun a shocrú cadé an cion a bheidh le fáil ag gach duine fé leith de sholáthróirí tobac d'fhás bliana áirithe do seachadadh i stáisiún ath-láimhsithe ar bith d'iomlán bunphraghsanna na bpacáistí uile de thobac, d'fhás na bliana san, do hath-láimhsíodh sa stáisiún ath-láimhsithe sin déanfaidh an t-ath-láimhseoir, le linn pé céim den phróiseas ath-láimhsithe ordóidh an tAire agus faid a bheidh tobac gach soláthróra ar deighilt o chuid na soláthróirí eile, luach tobac uile an tsoláthróra san (eadhon, tobac is oiriúnach chun déantóireachta) d'áireamh do réir rialachán a déanfar fén alt so agus déanfar tagairtí san Acht so do luach chomparáideach tobac, d'fhás bliana áirithe, do sheachaid duine ar bith i stáisiún ath-láimhsithe do léiriú mar thagairtí don méid, do réir áirimh fén bhfo-alt so, dob fhiú tobac d'fhás na bliana san do sheachaid an duine sin sa stáisiún ath-láimhsithe sin.
(2) Déanfaidh an tAire, le hordú, rialacháin á ordú cadiad na próiseasaí fé n-a gcuirfear tobac, go bhfuil a luach le háireamh fén bhfo-alt deiridh sin roimhe seo, sara ndéanfar an t-áireamh san agus cadé an modh ina ndéanfar an t-áireamh san agus féadfaidh a shocrú leis na rialacháin sin go dtabharfar áird ar gach ní no éinní acu so leanas le linn an áirimh sin do dhéanamh, sé sin le rá, grádanna, cineálacha no saghsanna an tobac san, an fliuchra bheidh sa tobac san, staid an tobac san le linn céimeanna deifriúla sa phróiseas ath-láimhsithe agus éinní eile is oiriúnach leis an Aire.
(3) Má theipeann ar ath-láimhseoir ar bith déanamh do réir forálacha an ailt seo beidh an t-ath-láimhseoir sin ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear fíneáil ná raghaidh thar céad púnt do chur air.
(4) Féadfaidh an tAire no féadfar ar agra an Aire, mar chúisitheoir, cionta fén alt so do chúiseamh.
Tobac do phacáil i stáisiún ath-láimhsithe agus mion-innste do thabhairt don Aire.
36.—(1) An tobac go léir a fásfar bliain ar bith agus a seachadfar i stáisiún ath-láimhsithe agus a bheidh oiriúnach chun déantóireachta pacálfaidh an t-ath-láimhseoir é do réir orduithe an Aire agus marcálfar gach pacáiste le pé comharthaí aitheantais ordóidh an tAire.
(2) Chó luath agus bheidh deighleálta do réir an fho-ailt deiridh sin roimhe seo leis an tobac go léir, d'fhás aon bhliana áirithe, a seachadfar i stáisiún ath-láimhsithe déanfaidh an t-athláimhseoir liost iomlán de sna pacáistí d'ullamhú agus do chur chun an Aire agus cuirfidh síos sa liost san maidir le gach pacáiste pé mion-innste ordóidh an tAire.
(3) Duine ar bith go dteipfidh air déanamh do réir na n-oblagáidí cuirtear air leis an alt so beidh sé ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear fíneáil ná raghaidh thar caoga púnt do chur air másé an chéad chionta fén alt so aige é agus, másé an dara cionta no aon chionta ina dhiaidh sin fén alt so aige é, fíneáil ná raghaidh thar dhá chéad go leith púnt no príosúntacht ar feadh téarma ar bith nách sia ná sé mhí no an fhíneáil sin agus an phríosúntacht san le chéile.
(4) Féadfaidh an tAire no féadfar ar agra an Aire, mar chúisitheoir, cionta fén alt so do chúiseamh.
Pacáistí tobac do phraghsáil.
37.—(1) Nuair a lóisteálfar i mbanna-stóras tobac d'fhás bliana ar bith do pacáladh i stáisiún ath-láimhsithe cuirfidh an tAire fé ndeár an tobac i ngach pacáiste do phraghsáil do réir an praghais a bhéarfadh iomportálaí ar an tobac sa phacáiste sin dá ndeintí é d'iomportáil isteach i Saorstát Éireann agus é do sheacadadh fé bhanna ag ionad na hiomportála i Saorstát Éireann, agus an praghas a socrófar amhlaidh maidir leis an tobac sa phacáiste sin lughaide aon mhéid ordóidh an tAire do lomháil ag féachaint do ghnás na trádála isé is bun-phraghas don phacáiste sin chun crícheanna an Achta so.
(2) Éilithe ar bith is iníoctha le dílseánach banna-stórais as éinní do rinneadh chun praghsála do dhéanamh ar thobac do lóisteáladh sa bhanna-stóras san isé an té gur leis an tobac san íocfaidh iad.
Clár-liost de phacáistí.
38.—(1) Chó luath agus bheidh praghsáil déanta ar na pacáistí uile ina mbeidh an tobac, d'fhás bliana ar bith, do hathláimhsíodh i stáisiún ath-láimhseála ullamhóidh an tAire láithreach clár-liost de sna pacáistí sin go léir ina luadhfar i dtaobh gach pacáiste na comharthaí aitheantais a bheidh air agus a phraghas (dá ngairmtear an praghas sa chlár-liost san Acht so) agus isé bheidh sa phraghas san ná—
(a) bun-phragas an phacáiste sin, agus
(b) maidir le gach púnt tobac sa phacáiste sin, suim bhreise is có-ionann leis an deifríocht sa phúnt idir an diúité máil agus an diúité custum ar thobac den chineál a bheidh sa phacáiste sin.
(2) Cuirfidh an tAire cóip de gach clár-liost ullamhóidh sé fén alt so chun an Aire Tionnscail agus Tráchtála agus chun an ath-láimhseora le n-a mbainfidh chó luath agus bheidh ullamhú an chlár-liosta san críochnuithe.
Tuairisceáin o dhéantóir.
39.—(1) Ar dháta nách déanaí ná pé dáta ordóidh an tAire Tionnscail agus Tráchtála maidir leis an mbliain 1934 agus ar dháta nách déanaí ná an 1adh lá de Mheán Fhómhair sa bhliain 1935 agus i ngach bliain ina dhiaidh sin cuirfidh gach déantóir chun an Aire sin, sa bhfuirm ordóidh an tAire sin, tuairisceán ina luadhfar na caindíochtaí, na cineálacha agus na saghsanna tobac d'úsáid sé chun crícheanna déantóireachta i rith na tréimhse de dhá mhí dhéag dár chríoch an 5adh lá d'Iúl na bliana san agus na caindíochtaí agus na saghsanna tobac déanta do táirgeadh as an gcéanna.
(2) Gach déantóir go dteipfidh air no fhailleoidh no dhiúltóidh déanamh do réir na n-oblagáidí cuirtear air leis an alt so beidh sé ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear fíneáil ná raghaidh thar céad púnt do chur air.
(3) Féadfaidh an tAire Tionnscail agus Tráchtála no féadfar ar agra an Aire sin, mar chúisitheoir, cionta fén alt so do chúiseamh.
Orduithe díola.
40.—(1) Chó luath agus is féidir é tar éis na gclár-liost uile de phacáistí tobac do fásadh bliain ar bith do bheith seachadtha don Aire Tionnscail agus Tráchtála dáileoidh an tAire sin na pacáistí uile tobac a bheidh luaidhte sa chlár-liost san ar na déantóirí uile i pé slí is dóich leis an Aire sin is ceart ag féachaint don chaindíocht, do sna saghsanna agus do sna cineálacha tobac do rinne gach déantóir acu i rith na tréimhse de dhá mhí dhéag dar chríoch an 5adh lá d'Iúl na bliana roimhe sin agus, le linn an Aire sin do dhéanamh an dáilithe sin, déanfaidh pacáistí áirithe tobac do phacáil ath-láimhseoirí áirithe do dháiliú ar dhéantóirí áirithe.
(2) Chó luath agus bheidh aon dáiliú déanta fén bhfo-alt deiridh sin roimhe seo seirbheálfaidh an tAire Tionnscail agus Tráchtála, ar gach déantóir ar ar dáilíodh aon phacáistí áirithe tobac do phacáil ath-láimhseoir áirithe agus ar an ath-láimhseoir sin, ordú (dá ngairmtear ordú díola san Acht so) á cheangal ar an ath-láimhseoir sin na pacáistí áirithe tobac san do dhíol leis an déantóir sin, agus, laistigh d'aimsir áirithe, iad do sheachadadh don déantóir sin, agus á cheangal ar an déantóir sin iad do cheannach ón ath-láimhseoir sin, ar shuim is có-ionann le hiomlán clár-phraghais gach pacáiste fé leith acu san agus luadhfar i ngach ordú den tsórt san an aimsir gur laistigh di a híocfar an tsuim sin, an t-am a seachadfar agus an áit ina seachadfar an tobac don déantóir sin, agus pé téarmaí eile díola is dóich leis an Aire is gá.
(3) San Acht so cialluíonn an abairt “an díoltóir” agus “an ceannuitheoir” fé seach, maidir le hordú díola, an té ar a gceangailtear leis an ordú san an tobac le n-a mbaineann an t-ordú san do dhíol agus an té ar a gceangailtear leis an ordú san an tobac san do cheannach.
Eifeacht seirbheála orduithe dhíola.
41.—(1) Má seirbheáltar ordú díola go cuibhe ar an díoltóir agus ar an gceannuitheoir beidh éifeacht ag na forálacha so leanas, sé sin le rá:—
(a) tuigfear connradh do bheith déanta ag an díoltóir agus ag an gceannuitheoir i dtéarmaí a n-éilíonn an t-ordú san,
(b) mara gcólíontar a n-éilíonn an t-ordú san—
(i) beidh an díoltóir ciontach i gcionta fén alt so mara gcruthuighe sé chun sástachta na Cúirte gurb iad gníomhartha no gurb é teip an cheannuitheora ba chúis leis an nea-chólíonadh san, agus
(ii) beidh an ceannuitheoir ciontach i gcionta fén alt so mara gcruthuighe sé chun sástachta na Cúirte gurb iad gníomhartha no gurb é teip an díoltóra ba chúis leis an nea-chólíonadh san.
(2) Gach duine bheidh ciontach i gcionta fén alt so, ar a chiontú ann ar an slí achmair dlighfear fíneáil ná raghaidh thar cúig céad púnt do chur air.
(3) Féadfaidh an tAire Tionnscail agus Tráchtála no féadfar ar agra an Aire sin, mar chúisitheoir, cionta fén alt so do chúiseamh.
Eilithe ath-láimhseora.
42.—Chó luath agus is féidir é gach bliain déanfaidh an tAire, le hordú, rialacháin (dá ngairmtear na rialacháin ath-láimhseoirí (éilithe) san Acht so) ag ceapadh na n-éilithe éileoidh athláimhseoirí as iad d'ath-láimhsiú tobac d'fhás na bliana san.
Praghsanna íocfaidh ath-láimhseoirí le soláthróirí tobac.
43.—(1) Chó luath agus is féidir é tar éis clár-liosta d'ullamhú de sna pacáistí de thobac do fásadh bliain ar bith agus do hathláimhsíodh i stáisiún ath-láimhsithe, beidh éifeacht ag na forálacha so leanas, sé sin le rá:—
(a) dáileoidh an tAire, le hordú, an bonus ar na daoine do sholáthruigh an tobac san don stáisiún ath-láimhsithe sin i pé cionúireachtaí is dóich leis an Aire is ceart ag féachaint do chaindíocht agus do cháilíocht an tobac do sholáthruigh gach duine fé leith den tsórt san agus a oiriúnaí bheidh sé daoine do ghríosadh chun tobac árd-cháilíochta d'fhás agus cuirfidh cóip den ordú san chun an ath-láimhseora;
(b) laistigh de thriocha lá tar éis do ordú den tsórt san d'fháil íocfaidh an t-ath-láimhseoir le gach duine do sholáthruigh aon chuid den tobac san suim go mbeidh idir í agus iomlán bun-phraghasanna na bpacáistí sin an coibhneas céanna bheidh idir luach comparáideach an tobac go léir d'fhás na bliana san a sholáthruigh an soláthróir sin don stáisiún ath-láimhsithe sin agus suim luachanna comparáideacha uile agus fé seach an tobac uile d'fhás na bliana san do soláthruíodh don stáisiún ath-láimhsithe sin agus fós an tsuim do dáilíodh air fén ordú san agus bhéarfaidh do gach soláthróir den tsórt san ráiteas sa bhfuirm ordóidh an tAire á thaisbeáint conus do háirmhíodh an méid is iníoctha leis fén mír seo.
(2) I gcás—
(a) clár-liost d'ullamhú de sna pacáistí de thobac do fásadh bliain ar bith agus do hath-láimhsíodh i stáisiún athláimhsithe, agus
(b) inar deimhin leis an Aire gur díthíodh no gur milleadh caindíocht mhaith mhór den tobac (eadhon, tobac do bhí oiriúnach chun déantóireachta) do fásadh an bhliain sin agus do seachadadh sa stáisiún athláimhsithe sin, i slí ná fuil sé oiriúnach chun é úsáid,
féadfaidh an tAire, le hordú—
(i) i gcás gur duine amháin do sholáthruigh an tobac go léir do díthíodh no do milleadh amhlaidh, a ordú don ath-láimhseoir méid is có-ionann leis an suim is dóich leis an Aire dob fhiú an tobac do díthíodh no do milleadh amhlaidh d'íoc leis an duine sin;
(ii) i gcás ar bith eile, suim is dóich leis dob fhiú an tobac do díthíodh no do milleadh amhlaidh do dháiliú, i pé cionúireachtaí is dóich leis is ceart, ar chuid de sna daoine no ar na daoine uile do sholáthruigh an tobac san don stáisiún ath-lámhsithe sin agus a ordú don ath-láimhseoir sin íoc do dhéanamh, le gach duine ar ar dáilíodh aon chuid den tsuim sin, i méid is có-ionann leis an gcuid sin i dteanta méide ar bith is iníoctha leis an duine sin fén bhfo-alt deiridh sin roimhe seo.
(3) I gcás—
(a) tobac do fásadh bliain ar bith do sheachadadh i stáisiún ath-láimhsithe, agus
(b) sara mbeidh an tobac san curtha isteach i bpacáistí agus praghas gach pacáiste ceaptha fén Acht so, an tobac san go léir do dhíthiú no do mhilleadh i slí ná beidh sé oiriúnach chun é úsáid,
déanfaidh an tAire, maidir le gach duine do sholáthruigh tobac d'fhás na bliana san do stáisiún ath-láimhsithe, luach an tobac do sholáthruigh an duine sin do mheas agus ordóidh, le hordú, don ath-láimhseoir an luach san d'íoc leis an duine sin.
(4) Suim ar bith is iníoctha fé fho-alt (1) den alt so ag athláimhseoir le soláthróir no a hordófar, le hordú fé fho-alt (2) no (3) den alt so, d'ath-láimhseoir d'íoc le soláthróir beidh sí ina fiacha ag an soláthróir sin ar an ath-láimhseoir sin agus féadfar í do bhaint amach mar fhiacha gnáth-chonnartha i gcúirt dlighinse inniúla.
(5) San alt so cialluíonn an abairt “an bonus,” nuair a húsáidtear í maidir leis na pacáistí tobac a bheidh luaidhte i gclár-liost, an méid a gheobhfar amach tré shuim is có-ionann le hiomlán na nithe seo leanas do bhaint as iomlán bun-phraghsanna na bpacáistí sin, sé sin le rá:—
(a) iomlán bun-phraghsanna na bpacáistí sin, agus
(b) na héilithe as an tobac a bheidh sna pacáistí sin d'athláimhsiú a bheidh an t-ath-láimhseoir i dteideal a éileamh fé sna rialacháin ath-láimhseoirí (éilithe).
(6) Má theipeann ar aon ath-láimhseóir no má fhaillíonn no má dhiúltann ráiteas ar bith do thabhairt do sholáthróir a ceangailtear air le fo-alt (1) den alt so do thabhairt don tsoláthróir sin beidh an t-ath-láimhseoir sin ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear fíneáil ná raghaidh thar céad púnt do chur air.
(7) Féadfaidh an tAire so féadfar ar agra an Aire, mar chúisitheoir, cionta fén alt so do chúiseamh.
Déantóirí d'úsáid tobac dhúthchais.
44.—(1) Má bhíonn an tobac go léir d'fhás bliana ar bith dáilithe ag an Aire Tionnscail agus Tráchtála ar dhéantóirí tré orduithe díola seirbheálfa sé, ar gach déantóir ar ar dháiligh sé, tré ordú no orduithe díola, aon chuid den tobac san, ordú á cheangal ar an déantóir sin an tobac uile do dáilíodh air d'úsáid chun crícheanna déantóireachta laistigh de thréimhse dhá mhí dhéag, no de pé tréimhse is sia ná san a cheapfaidh an tAire Tionnscail agus Tráchtála tar éis do dul i gcomhairle leis an Aire Talmhaíochta, o dháta seirbhéala an orduithe dheiridh sin a luaidhtear agus féadfaidh leis an ordú san a ordú go n-úsáidfear an tobac san go léir no coda áirithe dhe chun crícheanna áirithe luadhfar.
(2) Má theipeann ar dhéantóir ar bith ar a seirbheálfar ordú fén alt so no má fhaillíonn no má dhiúltann déanamh do réir éilithe an orduithe sin beidh an déantóir sin ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear fíneáil ná raghaidh thar céad púnt do chur air másé an chéad chionta fén alt so aige é agus, másé an dara cionta no aon chionta ina dhiaidh sin fén alt so aige é, fíneáil ná raghaidh thar cúig céad púnt no príosúntacht ar feadh téarma ar bith nách sia ná sé mhí no an fhíneáil sin agus an phríosúntacht san le chéile.
(3) Féadfaidh an tAire Tionnscail agus Tráchtála no féadfar ar agra an Aire sin, mar chúisitheoir, cionta fén alt so do chúiseamh.
Orduithe do sheirbheáil.
45.—(1) Más gá do réir na Coda so den Acht so ordú do sheirbheáil ar dhuine ar bith seirbheálfar an t-ordú san ar an duine sin ar shlí acu so leanas, sé sin le rá:—
(a) tré chóip den ordú san do sheachadadh don duine sin agus í deimhnithe mar chóip dhílis fé Shéala Oifigiúil an Aire Tionnscail agus Tráchtála;
(b) tré cóip den ordú san agus í deimhnithe mar chóip dhílis fé Shéala Oifigiúil an Aire sin do chur tríd an bpost i leitir chláruithe roimh-íoctha agus í dírithe chun an duine sin go dtí an seoladh ag á mbíonn gnó ar siúl aige.
(2) Chun crícheanna an ailt seo tuigfear gur ina n-oifig chláruithe bhíonn gnó ar siúl ag cuideachtain a bheidh cláruithe fé sna hAchtanna Cuideachtan 1908 go 1924 agus tuigfear gur ina bpríomh-oifig no ina bpríomh-áit ghnótha bhíonn gnó ar siúl ag gach cólucht corpruithe eile agus ag gach cólucht neamh-ion chorpruithe.
CUID IV.
Ceadunaisi Deantoiri Trialacha.
Ceadúnas déantóra thrialaigh do dheonadh.
46.—(1) Tar éis dóibh dul i gcomhairle leis an Aire féadfaidh na Coimisinéirí Ioncuim ceadúnas (dá ngairmtear ceadúnas déantóra thrialaigh san Acht so) do dheonadh do dhuine ar bith a chuirfidh ina luighe ortha gur duine cáilithe é maidir le haon bhliain áirithe agus iarrfaidh san ortha i pé fuirm agus slí ordóid agus a bhéarfaidh pé eolas dóibh a theastóidh uatha agus ar é d'íoc an diúité mháil (más ann do) is iníoctha do réir dlí de thurus na huaire ag duine thógann amach ceadúnas déantóra thrialaigh, á údarú don duine sin na nithe seo leanas do dhéanamh fén gceadúnas san agus dá réir, sé sin le rá, tobac d'fhás an bhliain sin agus an tobac san do leasú agus d'ath-láimhsiú.
(2) San alt so cialluíonn an abairt “duine cáilithe”—
(a) maidir leis an mbliain 1934, duine d'fhás agus do leasuigh tobac go dleathach i Saorstát Éireann sa bliain 1933 agus d'oibrigh ina thobac dhéanta tobac d'fhás sé;
(b) maidir leis an mbliain 1935 agus gach bliain ina dhiaidh sin, duine do chólíon na coinníollacha so leanas an bhliain díreach roimhe sin, sé sin le rá:—
(i) bheith ina shealbhóir cheadúnais déantóra thrialaigh á údarú dho tobac d'fhás an bhliain deiridh sin a luaidhtear,
(ii) tobac d'fhás agus do leasú fé cheadúnas déantóra thrialaigh,
(iii) tobac d'fhás sé d'oibriú go dleathach ina thobac dhéanta,
(iv) gan tobac d'fhás duine ar bith eile d'oibriú ina thobac dhéanta.
Fuirm agus éifeacht cheadúnaisí déantóirí trialacha.
47.—(1) Is i pé fuirm ordóidh na Coimisinéirí Ioncuim a bheidh gach ceadúnas déantóra thrialaigh agus déarfaidh agus déanfaidh a údarú don duine dá ndeonfar an ceadúnas san na nithe seo leanas do dhéanamh fé réir na rialachán generálta bheidh déanta ag na Coimisinéirí Ioncuim, sé sin le rá, tobac d'fhás bliain áirithe ar thalamh áirithe in achar nách mó ná an t-achar is achar ceaptha don duine sin agus an tobac san do leasú agus d'ath-láimhsiú.
(2) San alt so cialluíonn an abairt “an t-achar ceaptha,” maidir le duine ar bith an t-achar tobac d'fhás an duine sin go dleathach sa bliain 1933 no ceithre acra, pe'ca aca is mó.
(3) Ní tuigfear go n-údaruíonn an tAcht so do dhuine ar bith dá ndeonfar ceadúnas déantóra thrialaigh aon tobac do dhéanamh tráth ar bith maran sealbhóir an duine sin ar cheadúnas déanta tobac a bheidh i bhfeidhm an tráth san.
Srian le sealbhóirí ceadúnaisí déantóirí trialacha.
48.—(1) An té is sealbhóir ar cheadúnas déantóra thrialaigh údaruíonn don tsealbhóir sin tobac d'fhás aon bhliain áirithe ní bheidh sé dleathach do—
(a) aon tobac d'fhás na bliana san a bheidh ar staid neadhéanta do cheannach o dhuine ar bith;
(b) aon tobac d'fhás na bliana san, seachas tobac d'fhás sé féin, do leasú, d'ath-láimhsiú ná do dhéanamh;
(c) aon tobac nea-dhéanta d'fhás sé an bhliain sin do chur de láimh seachas fé údarás na gCoimisinéirí Ioncuim do deonadh tar éis dóibh dul i gcomhairle leis an Aire.
(2) Má dheineann aon tsealbhóir ceadúnais déantóra thrialaigh éinní contrárdha don alt so beidh an sealbhóir sin ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear fíneáil ná raghaidh thar céad púnt do chur air.
CUID V.
Foralacha Maidir le Siol Tobac agus Plandai Tobac.
Ciontaí fé Chuid V do chúiseamh.
49.—Féadfaidh an tAire no féadfar ar agra an Aire, mar chúisitheoir, cionta fé aon alt atá sa Chuid seo den Acht so do chúiseamh.
Srian le síol tobac do tháirgeadh.
50.—(1) Ní bheidh sé dleathach d'éinne síol tobac do tháirgeadh i Saorstát Éireann maran fé chead agus do réir cheada (dá ngairmtear cead síl (táirgeadh) san Acht so) do dheon an tAire fén gCuid seo den Acht so déanfar an táirgeadh sin.
(2) Má dheineann duine ar bith éinní contrárdha don alt so beidh an duine sin ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear fíneáil ná raghaidh thar caoga púnt do chur air másé an chéad chionta fén alt so aige é agus, másé an dara cionta no aon chionta ina dhiaidh sin fén alt so aige é, fíneáil ná raghaidh thar dhá chéad go leith púnt no príosúntacht ar feadh téarma ar bith nách sia ná sé mhí no an fhíneáil sin agus an phríosúntacht san le chéile.
Cead síl (táirgeadh).
51.—Féadfaidh an tAire, más rogha leis é, cead síl (táirgeadh) do dheonadh, d'éinne is sealbhóir de thurus na huaire ar cheadúnas fásóra no ar cheadúnas déantóra thrialaigh, á údarú don duine sin síol tobac d'fhás, fé réir pé cionníollacha is oiriúnach leis an Aire d'fhorchur, o thobac do fásadh fén gceadúnas fásóra san no fén gceadúnas déantóra thrialaigh sin (pe'ca aca é).
Srian le síol tobac do dhíol no do bheith ar seilbh.
52.—(1) Ní bheidh sé dleathach d'éinne (dá ngairmtear an díoltóir sa bhfo-alt so) aon tsíol tobac do dhíol ná do thairisgint chun a dhíolta le héinne eile ná do thabhairt d'éinne eile (dá ngairmtear an ceannuitheoir sa bhfo-alt so) bliain ar bith maran rud é—
(a) gur sealbhóir an díoltóir ar chead (dá ngairmtear cead síl (díol) sa Chuid seo den Acht so) do dheon an tAire fén gCuid seo den Acht so agus gur do réir an cheada san a díolfar an tobac san no tairgfear é chun a dhíolta no bhéarfar é, agus
(b) gur sealbhóir an ceannuitheoir ar cheadúnas fásóra no ar cheadúnas déantóra thrialaigh údaruíonn do tobac d'fhás an bhliain sin no gur sealbhóir ceada síl (díol) é.
(2) Ní bheidh sé dleathach d'éinne síol tobac do bheith ar seilbh aige maran sealbhóir an duine sin ar chead síl (táirgeadh), ar chead síl (díol), ar cheadúnas fásóra no ar cheadúnas déantóra thrialaigh.
(3) Má dheineann duine ar bith éinní contrárdha don alt so beidh an duine sin ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear fíneáil ná raghaidh thar céad púnt do chur air másé an chéad chionta fén alt so aige é agus, másé an dara cionta no aon chionta ina dhiaidh sin fén alt so aige é, fíneáil ná raghaidh thar cúig céad púnt no príosúntacht ar feadh téarma ar bith nách sia ná sé mhí no an fhíneáil sin agus an phríosúntacht san le chéile.
Cead síl (díol).
53.—Féadfaidh an tAire, más rogha leis é, cead síl (díol) do dheonadh do dhuine ar bith á údarú don duine sin, fé réir pé coinníollacha is oiriúnach leis an Aire d'fhorchur, síol tobac do dhíol, gan teora maidir le ham no le méid no maidir le ceachtar acu no go dteora áirithe maidir le ham no le méid, fé mar is dóich leis an Aire is ceart.
Srian le plandaí tobac do dhíol no do bheith ar seilbh.
54.—(1) Ní bheidh sé dleathach d'éinne plandaí tobac do dhíol ná do thairisgint chun a ndíolta le héinne eile ná iad do thabhairt d'éinne eile bliain ar bith maran rud é—
(a) gur sealbhóir ceadúnais fásóra no ceadúnais déantóra thrialaigh an duine sin a céad-luaidhtear, agus
(b) gur sealbhóir an duine eile sin ar cheadúnas fásóra no ar cheadúnas déantóra thrialaigh údaruíonn do tobac d'fhás an bhliain sin.
(2) Ní bheidh sé dleathach d'éinne aon phlandaí tobac do bheith ar seilbh aige bliain ar bith maran sealbhóir an duine sin ar cheadúnas fásóra no ar cheadúnas déantóra thrialaigh údaruíonn do tobac d'fhás an bhliain sin.
(3) Má dheineann duine ar bith éinní contrardha don alt so beidh an duine sin ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear fíneáil ná raghaidh thar céad púnt do chur air másé an chéad chionta fén alt so aige é agus, másé an dara cionta no aon chionta ina dhiaidh sin fén alt so aige é, fíneáil ná raghaidh thar cúig céad púnt no príosúntacht ar feadh téarma ar bith nách sia ná sé mhí no an fhíneáil sin agus an phríosúntacht san le chéile.
CUID VI.
Srian Le Tobac agus Siol Tobac agus Plandai Tobac d'Iomportail agus d'Easportail agus Le Tobac do Thogaint Amach as Banna-Storas.
Srian le tobac d'iomportáil.
55.—Ní bheidh sé dleathach do dhuine ar bith tobac d'iomportáil isteach i Saorstát Éireann, pe'ca nea-dhéanta no déanta dho, maran fé cheadúnas agus do réir cheadúnais do dheon na Coimisinéirí Ioncuim fén gCuid seo den Acht so a hiomportálfar é.
Ceadúnaisí iomportála tobac.
56.—(1) Féadfaidh na Coimisinéirí Ioncuim, le ceadúnas ar n-a dheonadh tar éis dóibh dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, a údarú do dhuine ar bith, fé réir chólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, tobac nea-dhéanta no tobac déanta (fé mar a luadhfar sa cheadúnas san) d'iomportáil isteach i Saorstát Éireann agus an iomportáil sin do dhéanamh gan teora maidir le ham, le saghas no le méid no maidir le haon cheann acu, no go dteora áirithe maidir le ham, le saghas no le méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart.
(2) Féadfaidh na Coimisinéirí Ioncuim aon cheadúnas a deonfar fén alt so do cheiliúradh uair ar bith.
Srian le tobac d'easportáil.
57.—Ní bheidh sé dleathach do dhuine ar bith tobac d'easportáil amach as Saorstát Éireann, pe'ca nea-dhéanta no déanta dho, maran fé cheadúnas agus do réir cheadúnais do dheon an tAire Tionnscail agus Tráchtála fén gCuid seo den Acht so a heasportálfar é.
Ceadúnaisí easportála tobac.
58.—(1) Féadfaidh an tAire Tionnscail agus Tráchtála, le ceadúnas ar n-a dheonadh tar éis do dul i gcomhairle leis an Aire, a údarú do dhuine ar bith, fé réir chólíonadh pé coinníollacha is oiriúnach leis d'fhorchur, tobac nea-dhéanta no tobac déanta (fé mar a luadhfar sa cheadúnas san) d'easportáil amach as Saorstát Éireann agus an easportáil sin do dhéanamh gan teora maidir le ham, le saghas no le méid no maidir le haon cheann acu, no go dteora áirithe maidir le ham, le saghas no le méid, fé mar is dóich leis an Aire Tionnscail agus Tráchtála is ceart.
(2) Féadfaidh an tAire Tionnscail agus Tráchtála aon cheadúnas a deonfar fén alt so do cheiliúradh uair ar bith.
Srian le síol tobac agus plandaí tobac d'iomportáil.
59.—Ní bheidh sé dleathach do dhuine ar bith síol tobac ná plandaí tobac d'iomportáil isteach i Saorstát Éireann maran fé cheadúnas agus do réir cheadúnais do dheon an tAire fén gCuid seo den Acht so a hiomportálfar an síol tobac no na plandaí tobac san.
Ceadúnaisí iomportála síl agus plandaí.
60.—(1) Fé réir forálacha an ailt seo féadfaidh an tAire, le ceadúnas, a údarú do dhuine ar bith, fé réir chólíonadh pé coinníollacha is oiriúnach leis d'fhorchur, síol tobac no plandaí tobac d'iomportáil isteach i Saorstát Éireann agus an iomportáil sin do dhéanamh gan teora maidir le ham, le saghas no le méid, no maidir le haon cheann acu, no go dteora áirithe maidir le ham, le saghas no le méid, fé mar is dóich leis an Aire is ceart.
(2) Ní dheonfaidh an tAire ceadúnas do dhuine ar bith chun aon phlandaí tobac d'iomportáil maran deimhin leis gur chun crícheanna eolaíochta amháin atáthar chun na bplandaí tobac san d'úsáid.
(3) Féadfaidh an tAire aon cheadúnaisí deonfar fén alt so do cheiliúradh uair ar bith.
Feidhm na nAchtanna Custum.
61.—(1) Tuigfear earraí go dtoirmisctear de bhuadh na Coda so den Acht so iad d'iomportáil do bheith ar na hearraí a háirmhítear agus a tuairiscítear ar Chlár na dToirmeasc agus na Srian maidir le hEarraí do Theacht Isteach, atá in alt 42 den Customs Consolidation Act, 1876, agus na forálacha den Acht san, mar atá san leasuithe no leathnuithe le haon Acht ina dhiaidh sin, a bhaineann le hearraí toirmisctear no sriantar d'iomportáil beidh feidhm acu dá réir sin.
(2) Féadfaidh aon oifigeach Custum agus Máil earra ar bith, a bheidh á heasportáil no go mbeifear a d'iarraidh í d'easportáil contrárdha don Chuid seo den Acht so, do choinneáil agus do thógaint agus chuige sin féadfaidh pacáid ar bith d'oscailt ina mbeidh earra ar bith den tsórt san no 'na mbeidh amhras aige a leithéid do bheith inti, agus na forálacha den Customs Consolidation Act, 1876, i dtaobh earraí tógtar fén Acht san do dhaoradh chun a ngeallbhruidthe agus i dtaobh iad do chur de láimh, bainfid le gach earra tógfar fén Acht so fé is dá mba fén Acht san do tógfaí iad.
(3) Na forálacha den Chuid seo den Acht so bhaineann le heasportáil earraí do thoirmeasc beidh éifeacht acu fé is dá mba chuid iad den Customs Consolidation Act, 1876, agus beidh feidhm dá réir sin ag an Acht san agus ag aon Acht le n-a leasuítear no le n-a leathnuítear an tAcht san agus má deintear earraí ar bith, go dtoirmisctear a n-easportáil leis an gCuid seo den Acht so, d'easportáil contrárdha don Chuid seo den Acht so no iad do thabhairt go dtí aon chéibh no áit eile chun iad d'easportáil amhlaidh no iad d'iompar ar uisce chun iad d'easportáil amhlaidh dlighfear an pionós céanna do chur ar an easportálaí no ar a ghníomhaire a dlightear do chur ar dhuine, fé alt 186 den Customs Consolidation Act, 1876, mar gheall ar earraí toirmiscthe d'iomportáil go nea-dhleathach.
Srian le tobac do thógaint amach as banna-stóras.
62.—D'ainneoin éinní atá in aon achtachán eile ní bheidh éinne i dteideal tobac ar bith do thógaint amach as banna-stóras, pe'ca nea-dhéanta no déanta dho, mara ndeinidh na Coimisinéirí Ioncuim. tar éis dóibh dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, an tógaint amach san d'údarú.
Number 37 of 1934.
TOBACCO ACT, 1934.
ARRANGEMENT OF SECTIONS
Preliminary and General.
Section | |
Regulations by Revenue Commissioners for securing excise duties on tobacco, etc. | |
Control of Production in Saorstat Eireann of Tobacco for Manufacture.
Disposition of Tobacco of Each Season's Crop.
Notification by growers of arrangements for curing and rehandling, etc. | |
Packing of tobacco at rehandling stations, and delivery of particulars to Minister. | |
Experimental Manufactureres' Licences.
Restrictions on holders of experimental manufacturers' licences. |
Provisions in Relation to Tobacco Seed and Plants.
Restriction on Importation and Exportation of Tobacco and Tobacco Seed and Plants, and on Withdrawal of Tobacco from Bond.
Restriction on importation of tobacco seed and of tobacco plants. | |
Number 37 of 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.
PART II.
Control of Production in Saorstat Eireann of Tobacco for Manufacture.
Area orders.
11.—(1) The Minister shall, after consultation with the Minister for Finance, by order (in this Act referred to as an area order) fix in respect of every year commencing after the passing of this Act—
(a) the maximum total number of acres which may be planted with tobacco in such year;
(b) the maximum number of acres which may be planted with tobacco in such year by any one person; and
(c) the minimum area which may be planted with tobacco in such year by any one person, other than a person who satisfies the Minister that he proposes to grow tobacco in such year for experimental purposes.
(2) Every area order shall be published in the Iris Oifigiúil as soon as may be after it is made.
Regulations by Revenue Commissioners under Part II.
12.—The Revenue Commissioners may make regulations specifying the grounds on which applications for growers' licences, curers' licences and rehandlers' licences may be refused by them and different regulations may be made in respect of growers' licences, curers' licences, and rehandlers' licences.
Restriction on growing tobacco.
13.—(1) It shall not be lawful for any person to grow tobacco in Saorst[html]t Eireann unless such person is the holder of a licence (in this Act referred to as a growes' licence) for the time being in force issued by the Revenue Commissioners under this Part of this Act and grows such tobacco under and in accordance with such licence, or such person is the holder of an experimental manufacturer's licence and grows such tobacco under and in accordance with such licence, or such person grows such tobacco under and in accordance with permission granted before the passing of this Act under sub-section (3) of Section 3 of the Finance Act, 1908.
(2) If any person acts in contravention of this section he 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.
Application for grower's licence.
14.—(1) Any person may apply under and in accordance with this Act to the Revenue Commissioners for a grower's licence in respect of any year.
(2) Each application to the Revenue Commissioners for a grower's licence in respect of the growing of tobacco in any year shall be made within the last six months before the commencement of such year and shall be made in such form and manner as the Revenue Commissioners may direct, and shall contain particulars of the land on which the applicant proposes to grow tobacco under such licence, the area which he proposes to plant with tobacco, and such other particulars as the Revenue Commissioners may require.
Grant and refusal of application for grower's licence.
15.—(1) The Revenue Commissioners shall consider each application made to them for a grower's licence and may refuse any such application on any of the grounds referable to such application specified in regulations made by them under this Part of this Act.
(2) Every application made to the Revenue Commissioners for a grower's licence and not refused by them under the foregoing sub-section shall be transmitted by them to the Minister with all necessary particulars.
(3) The Minister shall consider every application transmitted to him under the foregoing sub-section and, subject to the provisions of the next following sub-section, may at his absolute discretion recommend the Revenue Commissioners to grant or to refuse to grant any such application or to grant such application in respect of part only of the area specified in such application.
(4) In exercising his discretion under the immediately preceding sub-section in relation to applications for grower's licences for any year, the Minister shall have regard to the provisions of the area order for such year.
(5) The Revenue Commissioners shall deal with every application for a grower's licence transmitted by them to the Minister in accordance with the recommendation of the Minister and shall notify each applicant.
(6) Whenever the Revenue Commissioners send a notification to an applicant for a grower's licence, under the foregoing sub-section, that such licence or a licence in respect of a part of the area to which his application relates will be granted to him the applicant shall be entitled to receive the licence to which such notification relates on payment to the Revenue Commissioners of the excise duty for the time being required by law to be paid by a person taking out a grower's licence.
Grower's licence.
16.—Every grower's licence shall be in such form as the Revenue Commissioners may direct and shall be expressed and operate to authorise the person (in this Act referred to as the holder of such licence) to whom such licence is issued or to whom such licence is transferred under this Act to do, subject to the provisions of this Act and regulations made thereunder, the following things, that is to say, to grow tobacco in a specified year on specified lands in an area not exceeding the area specified in such licence, and to cure such tobacco.
Transfer of grower's licence.
17.—Whenever, before the date on which tobacco grown under a grower's licence is handed over to a rehandler, the ownership of such tobacco is transferred, whether by act of the parties or operation of law, from the holder of such grower's licence to another person, the Revenue Commissioners may, if they think proper so to do, on the application of such person, transfer such grower's licence to such person.
Restriction on curing tobacco.
18.—(1) It shall not be lawful for any person to cure tobacco unless such person is the holder of a grower's licence and such tobacco is grown and cured under and in accordance with such licence or such person is the holder of a licence (in this Act refereed to as a curer's licence) issued by the Revenue Commissioners under this Part of this Act and such tobacco is cured under and in accordance with such licence, or such person is the holder of an experimental manufacturer's licence and such tobacco is cured under and in accordance with such licence.
(2) If any person acts in contravention of this section he shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of fifty pounds.
Application for curer's licence.
19.—(1) Any person may apply under and in accordance with this Act to the Revenue Commissioners for a curer's licence in respect of curing in specified premises tobacco grown in any particular year.
(2) Every application to the Revenue Commissioners for a curer's licence in respect of the tobacco grown in any particular year shall be made, in case such year is the year 1934, before the 30th day of September, 1934, or, in the case of any other year, before the 31st day of March in that year and shall be made in such form and manner as the Revenue Commissioners may direct, and shall contain particulars of the premises in which the applicant proposes to cure tobacco, and such other particulars as the Revenue Commissioners may require.
Restriction on rehandling tobacco.
20.—(1) It shall not be lawful for any person to rehandle tobacco unless such person is the holder of a licence (in this Act referred to as a rehandler's licence) issued by the Revenue Commissioners under this Part of this Act and such tobacco is rehandled under and in accordance with such licence, or such person is the holder of an experimental manufacturer's licence and such tobacco is rehandled under and in accordance with such licence.
(2) If any person acts in contravention of this section he shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of fifty pounds.
Application for rehandler's licence.
21.—(1) Any person may apply under and in accordance with this Act to the Revenue Commissioners for a rehandler's licence in respect of rehandling in specified premises tobacco grown in any particular year.
(2) Every application to the Revenue Commissioners for a rehandler's licence in respect of tobacco grown in any particular year shall be made, in case such year is the year 1934, before the 30th day of September, 1934, or, in the case of any other year, before the 31st day of March in that year, and shall be made in such form and manner as the Revenue Commissioners may direct, and shall contain particulars of the premises in which the applicant proposes to rehandle tobacco, and such other particulars as the Revenue Commissioners may require.
Grant and refusal of application for curer's licence and rehandler's licence.
22.—(1) The Revenue Commissioners shall consider each application made to them for a curer's licence or a rehandler's licence and may refuse such application on any of the grounds referable to such application specified in regulations made by them under this Part of this Act.
(2) Every application made to the Revenue Commissioners for a curer's licence or for a rehandler's licence and not refused by them under the foregoing sub-section shall be transmitted by them to the Minister with all necessary particulars.
(3) The Minister shall consider every application transmitted to him under the foregoing sub-section and may at his absolute discretion recommend the Revenue Commissioners to grant or refuse any such application.
(4) The Revenue Commissioners shall deal with every application for a curer's licence or a rehandler's licence transmitted by them to the Minister in accordance with the recommendation of the Minister and shall notify each applicant.
(5) Whenever the Revenue Commissioners send a notification to an applicant for a curer's licence or a rehandler's licence under the foregoing sub-section that the licence for which his application was made will be granted, such applicant shall be entitled to receive the licence to which such notification relates on payment to the Revenue Commissioners of the excise duty (if any) for the time being required by law to be paid by a person taking out a curer's licence or a rehandler's licence (as the case may be).
Curer's licence.
23.—Every curer's licence shall be in such form as the Revenue Commissioners may direct and shall be expressed and operate to authorise the person (in this Act referred to as the holder of such licence), to whom such licence is issued or to whom such licence is transferred under this Act, to cure, subject to the provisions of this Act and regulations made thereunder, in the premises to which such licence relates, tobacco grown in a specified year.
Rehandler's licence.
24.—Every rehandler's licence shall be in such form as the Revenue Commissioners may direct and shall be expressed and operate to authorise the person (in this Act referred to as the holder of such licence), to whom such licence is issued, or to whom such licence is transferred under this Act, to rehandle, subject to the provisions of this Act and regulations made thereunder, in the premises to which such licence relates, tobacco grown in a specified year.
Transfer of curer's licence.
25.—Whenever, before the date on which the tobacco grown in the year to which a curer's licence relates is handed over to a rehandler, the ownership of the premises in relation to which such curer's licence was granted is transferred from the holder of such curer's licence to another person the Revenue Commissioners may if they think proper so to do, on the application of such person, transfer such curer's licence to such person.
Transfer of rehandler's licence.
26.—Whenever, before the date on which tobacco grown in the year to which a rehandler's licence relates is deposited in a bonded warehouse, the ownership of the premises in relation to which such rehandler's licence was granted is transferred from the holder of such rehandler's licence to another person the Revenue Commissioners may if they think proper so to do, on the application of such person, transfer such rehandler's licence to such person.
Provisions in relation to licences under section 3 of the Finance Act, 1908.
27.—(1) Where a person is the holder of a licence (in this sub-section referred to as an existing licence) granted under section 3 of the Finance Act, 1908, to grow tobacco and such licence is in force at the date of the passing of this Act, such person shall, for the purposes of this Act, be deemed to be the holder of a grower's licence authorising him to do, subject to the provisions of this Act and regulations made thereunder, the following things, that is to say, to grow tobacco in the year 1934 on the land specified in such existing licence and of which he has made entry, and to cure such tobacco.
(2) Where a person is the holder of a licence (in this sub-section referred to as an existing licence) granted under section 3 of the Finance Act, 1908, to cure tobacco and such licence is in force at the date of the passing of this Act, the following provisions shall have effect—
(a) in case such person carries on the business of curing tobacco, but does not carry on the business of rehandling tobacco, such person shall be deemed to be the holder of a curer's licence authorising him to cure, subject to the provisions of this Act and regulations made thereunder, in the premises specified in such existing licence and of which such person has made entry, tobacco grown in the year 1934; and
(b) in case such person carries on the business of rehandling tobacco but does not carry on the business of curing tobacco, such person shall be deemed to be the holder of a rehandler's licence authorising him to rehandle, subject to the provisions of this Act and regulations made thereunder, in the premises specified in such existing licence and of which such person has made entry, tobacco grown in the year 1934; and
(c) in case such person carries on the business of curing tobacco and also the business of rehandling tobacco, such person shall be deemed to be—
(i) the holder of a curer's licence authorising him to cure, subject to the provisions of this Act and regulations made thereunder, in the premises specified in such existing licence and of which such person has made entry, tobacco grown in the year 1934,
(ii) the holder of a rehandler's licence authorising him to rehandle, subject to the provisions of this Act and regulations made thereunder, in the premises specified in such existing licence and of which such person has made entry, tobacco grown in the year 1934.
(3) No licences shall be granted under section 3 of the Finance Act, 1908, after the passing of this Act.
Regulations by the Minister in relation to growers, curers and rehandlers.
28.—(1) The Minister may by order make regulations in relation to all or any of the following matters, that is to say:—
(a) the maximum and minimum number of tobacco plants per acre which may be planted by holders of growers' licences;
(b) the varieties of tobacco that may be grown in any particular year or years by holders of growers' licences;
(c) the equipment to be used by holders of growers' licences for the purposes of their business;
(d) the method and processes of growing tobacco;
(e) the making of returns by holders of growers' licences, and the form of such returns;
(f) the records to be kept by holders of growers' licences;
(g) the dates on which operations relating to the growing of tobacco shall be concluded;
(h) the equipment to be used by holders of curers' licences for the purposes of their business;
(i) the methods and processes of curing tobacco;
(j) the making of returns by holders of curers' licences;
(k) the records to be kept by holders of curers' licences;
(l) the dates on which operations relating to the curing of tobacco shall be concluded;
(m) the equipment to be used by holders of rehandlers' licences for the purposes of their business;
(n) the making by holders of rehandlers' licences of payments on account for tobacco purchased by them from growers or curers;
(o) methods and processes of rehandling tobacco;
(p) the making of returns by holders of rehandlers' licences;
(q) the records to be kept by holders of rehandlers' licences;
(r) the accounts to be kept by holders of rehandlers' licences and the auditing of such accounts;
(s) the dates on which operations relating to the rehandling of tobacco shall be concluded.
(2) If any person acts in contravention (whether by omission or commission) of any regulation made under 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 twenty-five pounds.
(3) An offence under this section may be prosecuted by or at the suit of the Minister as prosecutor.
Non-application of Trade Boards Acts, 1909 and 1918, to growing, curing, and rehandling tobacco.
29.—Notwithstanding anything contained in any special order made under sub-section (2) of section 1 of the Trade Boards Act, 1918, the Trade Boards Acts, 1909 and 1918 shall not apply in respect of any of the following processes, that is to say, growing, curing, or rehandling tobacco.
Minimum rates of wages at rehandling stations.
30.—(1) The Minister for Industry and Commerce, after consultation with the Minister, may, if he so thinks fit, by order under this sub-section fix the minimum piece or time rates of wages to be paid to persons employed at rehandling stations and different rates may be fixed in respect of different classes of employment.
(2) The Minister for Industry and Commerce, after consultation with the Minister, may by order under this sub-section revoke or amend an order made by him under the immediately preceding sub-section.
(3) Where an order under sub-section (1) of this section is in force, a rehandler shall pay to every person employed at a rehandling station wages at not less than the rate applicable under such order to such person clear of all deductions, and if such rehandler fails to do so he 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.
(4) In the immediately preceding sub-section the expression “deductions” includes deductions for or in respect of any matter whatsoever (other than deductions under the National Insurance Act, 1911, as amended by any subsequent enactments or deductions authorised by any Act to be made from wages in respect of contributions to any superannuation or other provident fund) and notwithstanding that they are deductions which may lawfully be made from wages under the provisions of the Truck Acts, 1831 to 1896, and where any payment being a payment authorised to be received by an employer under section 1, section 2, or section 3 of the Truck Act, 1896, is made by any employed person to his employer, the employer shall, for the purposes of the foregoing sub-section, be deemed to have deducted that amount from wages.
(5) The Minister for Industry and Commerce, after consultation with the Minister, may if he so thinks fit, establish an advisory committee to advise him in regard to the making of orders under sub-section (1) of this section and the revocation and amendment of such orders.
(6) An advisory committee established under the next preceding sub-section of this section shall consist of a chairman appointed by the Minister for Industry and Commerce and of such and so many other members as the said Minister shall think proper to appoint, subject to the limitation that such other members shall consist in equal proportions of persons representing workers at rehandling stations and persons representing employers of such workers.
(7) Payments may be made by the Minister for Industry and Commerce out of moneys provided by the Oireachtas to members of the advisory committee established under this section, to such extent as may be sanctioned by the Minister for Finance, in respect of repayment of travelling expenses and payment of subsistence allowance.
(8) In any prosecution of a rehandler for an offence under this section, it shall lie on the rehandler to prove that he has not paid wages at less than the minimum rate payable under the order, for the time being in force, made under sub-section (1) of this section.
(9) An offence under this section may be prosecuted by or at the suit of the Minister for Industry and Commerce as prosecutor.
Records of wages to be kept at rehandling stations.
31.—(1) Whenever an order under sub-section (1) of the immediately preceding section is in force, it shall be the duty of every rehandler to keep at his rehandling station such records as are necessary to show that the provisions of such order are being complied with by him.
(2) If any rehandler fails, neglects or refuses to comply with the provisions of this section, he shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding two pounds and, in the case of a continuing offence, a further fine not exceeding one pound in respect of each day during which the offence is continued.
(3) An offence under this section may be prosecuted by or at the suit of the Minister for Industry and Commerce as prosecutor.
PART III.
Disposition of Tobacco of Each Season's Crop.
Notification by growers of arrangements for curing and rehandling, etc.
32.—(1) Every holder of a grower's licence authorising the growing of tobacco in the year 1934 or any subsequent year shall send to the Minister, in case such licence relates to the year 1934, before the 30th day of September, 1934, or, in case such licence relates to any subsequent year, before the 30th day of June in such year, a return in the form prescribed by the Minister specifying—
(a) particulars of the area of tobacco planted by him in the year to which such licence relates;
(b) in case he proposes to cure such tobacco, particulars of his equipment for curing tobacco;
(c) in case he proposes to have such tobacco cured by some other person, the name and address of that other person;
(d) the rehandling station at which he proposes to deliver the tobacco grown by him in the year to which such licence relates.
(2) It shall not be lawful for any holder of a grower's licence to deliver tobacco grown by him in any year to any rehandling station other than the rehandling station specified in the return made by him under the immediately preceding sub-section in relation to such tobacco, unless he has first received the consent of the Minister to his delivering such tobacco at some other rehandling station.
(3) If any holder of a grower's licence either—
(a) fails to comply with the provisions of sub-section (1) of this section, or
(b) acts in contravention of the provisions of sub-section (2) of this section,
he shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding fifty pounds.
(4) An offence under this section may be prosecuted by or at the suit of the Minister as prosecutor.
Purchase of tobacco from growers by rehandlers.
33.—(1) Subject to the provisions of this section, every person who is the holder of a rehandler's licence shall purchase, at the price and on the terms and conditions applicable to such purchase under this Part of this Act, at the premises to which such licence relates all tobacco in a suitable condition for rehandling grown by the holder of a grower's licence in the year to which such rehandler's licence relates and offered for sale in accordance with the provisions of this Act at such premises before the 31st day of December in the year in which such tobacco was grown, or such later date as the Minister may fix in relation to tobacco grown in that year.
(2) Any holder of a rehandler's licence who desires to refuse to purchase the tobacco or any part of the tobacco offered for sale to him under the immediately preceding subsection shall forthwith intimate to the vendor his intention to so refuse and apply to the Minister to be exempted from the obligation to purchase such tobacco.
(3) The Minister may, if he so thinks fit, on the application under this section of any holder of a rehandler's licence exempt such holder from the obligation to purchase the tobacco to which such application relates otherwise imposed by this section on such holder.
(4) If any holder of a rehandler's licence fails to comply with the obligation imposed on him by this section, such holder shall be guilty of an offence under this section and shall be liable on summary conviction thereof, in the case of a first offence under this section, to a fine not exceeding twenty-five pounds or, in the case of a second or any subsequent offence under this section, to a fine not exceeding one hundred pounds.
(5) An offence under this section may be prosecuted by or at the suit of the Minister as prosecutor.
Restriction on disposal or sale of unmanufactured tobacco.
34.—(1) It shall not be lawful for any person who is the holder of a grower's licence authorising him to grow tobacco in a particular year to dispose of, otherwise than under the authority of the Revenue Commissioners granted after consultation with the Minister, any unmanufactured tobacco grown in that year to any person, other than a person who is the holder of a grower's licence authorising him to grow tobacco in that year, or a person who is the holder of a curer's licence authorising him to cure tobacco grown in that year or a person who is the holder of a rehandler's licence authorising him to rehandle tobacco grown in that year.
(2) It shall not be lawful for any person who is the holder of a curer's licence authorising him to cure tobacco grown in a particular year to sell unmanufactured tobacco grown in that year to any person other than a person who is the holder of a rehandler's licence authorising him to rehandle tobacco grown in that year.
(3) If any person acts in contravention of 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 fifty pounds.
Relative value of tobacco of each supplier.
35.—(1) For the purposes of determining the rate of participation of each supplier of tobacco grown in a particular year delivered to any rehandling station in the total basic prices of all the packages of tobacco grown in that year rehandled at such rehandling station, the rehandler shall, at such stage in the process of rehandling as may be prescribed by the Minister and while the tobacco of each supplier is separate from that of other suppliers, calculate, in accordance with regulations made under this section, the value of all the tobacco (being tobacco suitable for manufacture) of such supplier, and references in this Act to the relative value of tobacco grown in a particular year supplied to a rehandling station by any person shall be construed as references to the value as calculated under this sub-section of tobacco grown in that year supplied to such rehandling station by such person.
(2) The Minister shall by order make regulations prescribing the processes to which tobacco, the value of which is to be calculated under the immediately preceding sub-section, is to be subjected before such calculation is made, and the method by which such calculation is to be made, and may by such regulations provide that such calculation shall take into account all or any of the following things, that is to say, the grades, classes or kinds of such tobacco, the moisture contained in such tobacco, the state of such tobacco at different stages in the process of rehandling and any other matter which the Minister may think fit.
(3) If any rehandler fails to comply with the provisions of this section such rehandler 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.
(4) An offence under this section may be prosecuted by or at the suit of the Minister as prosecutor.
Packing of tobacco at rehandling stations, and delivery of particulars to Minister.
36.—(1) All tobacco grown in any year and delivered to a rehandling station and which is suitable for manufacture shall be packed by the rehandler in accordance with the direction of the Minister, and every package shall be marked with such identifying marks as the Minister may direct.
(2) As soon as all tobacco grown in any year and delivered to a rehandling station has been dealt with in accordance with the immediately preceding sub-section, the rehandler shall prepare and send to the Minister a full list of the packages specifying in respect of each package such particulars as the Minister may direct.
(3) Any person who fails to comply with the obligations imposed on him by this section shall be guilty of an offence under this section and shall be liable on summary conviction thereof, in the case of a first offence under this section, to a fine not exceeding fifty pounds or, in the case of a second or any subsequent offence under this section, to a fine not exceeding two hundred and fifty pounds or to imprisonment for any term not exceeding six months or to both such fine and imprisonment.
(4) An offence under this section may be prosecuted by or at the suit of the Minister as prosecutor.
Pricing of packages of tobacco.
37.—(1) When tobacco grown in any year packed at a rehandling station is deposited in a bonded warehouse, the Minister shall cause the tobacco in each package to be priced on the basis of the price which an importer would give for the tobacco in such package if it were imported into and delivered in bond at the place of importation in Saorst[html]t Eireann, and the price so fixed in respect of the tobacco in such package less any allowance which the Minister may, having regard to the usage of the trade, direct to be made, shall, for the purposes of this Act, be the basic price of such package.
(2) Any charges payable to the proprietor of a bonded warehouse in respect of anything done for the purpose of the pricing under this section of tobacco deposited in such warehouse shall be paid by the person to whom such tobacco belongs.
Catalogues of packages.
38.—(1) As soon as all the packages representing the tobacco grown in any year rehandled at a rehandling station have been priced the Minister shall forthwith prepare a catalogue of all such packages showing in respect of each package the identifying marks thereon and the price thereof (in this Act referred to as the catalogue price) which shall consist of—
(a) the basic price of such package, and
(b) in respect of each pound of tobacco in such package an additional sum equal to the difference per pound between the excise and customs duty on tobacco of the class in such package.
(2) The Minister shall send to both the Minister for Industry and Commerce and the rehandler concerned a copy of every catalogue prepared by him under this section as soon as the preparation of such catalogue is completed.
Returns by manufacturer.
39.—(1) Every manufacturer shall, not later than such date as may be prescribed by the Minister for Industry and Commerce in relation to the year 1934 and not later than the 1st day of September in the year 1935 and every subsequent year, send to that Minister a return in the form prescribed by that Minister, showing the quantities, types, and classes of tobacco used by him for manufacturing purposes during the period of twelve months ending on the 5th day of July in such year and the quantities and classes of manufactured tobacco produced therefrom.
(2) Every manufacturer who fails, neglects, or refuses to comply with the obligations imposed on him by this section 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.
(3) An offence under this section may be prosecuted by or at the suit of the Minister for Industry and Commerce as prosecutor.
Sale Orders.
40.—(1) As soon as may be after all the catalogues of packages of tobacco grown in any year have been delivered to the Minister for Industry and Commerce, the said Minister shall allocate all the packages of tobacco comprised in such catalogue amongst all manufacturers in such manner as the said Minister thinks proper having regard to the quantity, classes, and types of tobacco manufactured by each such manufacturer during the period of twelve months ending on the 5th day of July of the previous year, and in making such allocation the said Minister shall allocate specified packages of tobacco packed by particular rehandlers to particular manufacturers.
(2) As soon as any allocation has been made under the immediately preceding sub-section the Minister for Industry and Commerce shall serve on every manufacturer to whom any specified packages of tobacco packed by a particular rehandler have been allocated and on such rehandler an order (in this Act referred to as a sale order) requiring such rehandler to sell and within a specified time to deliver to such manufacturer and such manufacturer to purchase from such rehandler at a sum equal to the total of the catalogue price of each such package such specified packages of tobacco, and such order shall specify the time within which such sum is to be paid, the time and place at which the tobacco is to be delivered to such manufacturer, and such other terms of sale as the said Minister shall think necessary.
(3) In this Act the expression “the vendor” and “the purchaser” in relation to a sale order mean respectively the person required by such order to sell and the person required by such order to purchase the tobacco to which such order relates.
Effect of service of sale order.
41.—(1) Where a sale order has been duly served on the vendor and purchaser, the following provisions shall have effect, that is to say:—
(a) the vendor and the purchaser shall be deemed to have entered into a contract in terms of the requirements of such order;
(b) if the requirements of such order are not complied with—
(i) the vendor shall, unless he proves to the satisfaction of the court that such non-compliance was due to the acts or default of the purchaser, be guilty of an offence under this section, and
(ii) the purchaser shall, unless he proves to the satisfaction of the court that such non-compliance was due to the acts or default of the vendor, be guilty of an offence under this section.
(2) Every person guilty of an offence under this section shall be liable on summary conviction thereof to a fine not exceeding five hundred pounds.
(3) An offence under this section may be prosecuted by or at the suit of the Minister for Industry and Commerce as prosecutor.
Rehandler's charges.
42.—As soon as may be in each year the Minister shall by order make regulations (in this Act referred to as the rehandlers (charges) regulations) fixing the charges to be made by rehandlers in respect of the rehandling by them of tobacco grown in that year.
Prices to be paid by rehandlers to suppliers of tobacco.
43.—(1) As soon as may be after a catalogue of the packages of tobacco grown in any year and rehandled at a rehandling station has been prepared, the following provisions shall have effect, that is to say—
(a) the Minister shall by order allocate, amongst the persons who supplied to such rehandling station such tobacco the bonus in such proportions as the Minister, having regard to the quantity and quality of the tobacco supplied by each of such persons, and the desirability of encouraging the growth of high class tobacco, thinks proper, and send a copy of such order to the rehandler;
(b) the rehandler shall, within thirty days after the receipt by him of such order, pay to each supplier of any of such tobacco a sum which bears to the total basic prices of such packages the same proportion as the relative value of all the tobacco grown in that year and supplied by such supplier to such rehandling station bears to the sum of the several relative values of all the tobacco grown in that year and supplied to such rehandling station and also the sum allocated to him under such order, and shall furnish to each such supplier a statement in the form prescribed by the Minister showing the way in which the amount payable to him under this paragraph is calculated.
(2) Where—
(a) a catalogue of the packages of tobacco grown in any year and rehandled at a rehandling station has been prepared, and
(b) the Minister is satisfied that a substantial quantity of the tobacco (being tobacco suitable for manufacture) grown in such year and delivered to such rehandling station was destroyed or so damaged as to be unfit for use,
the Minister may by order—
(i) in case all the tobacco so damaged or destroyed was supplied by one person, direct the rehandler to pay such person an amount equivalent to a sum which in the opinion of the Minister is the value of the tobacco so damaged or destroyed;
(ii) in any other case, allocate a sum which is in his opinion the value of the tobacco so destroyed or damaged amongst some or all of the persons who supplied tobacco to such rehandling station in such proportions as he thinks proper, and direct the rehandler to pay to every person to whom any part of such sum has been allocated, in addition to any amount payable to such person under the immediately preceding sub-section, an amount equal to such part.
(3) Where—
(a) tobacco grown in any year has been delivered to a rehandling station, and
(b) before such tobacco has been put into packages and the price of each package fixed under this Act, all such tobacco has been destroyed or become so damaged as to be unfit for use,
the Minister shall, in respect of every person who supplied tobacco grown in that year to such rehandling station, estimate the value of the tobacco supplied by such person and by order direct the rehandler to pay to such person such value.
(4) Any sum payable under subsection (1) of this section by a rehandler to a supplier or directed by an order under sub-sections (2) or (3) of this section to be paid by a rehandler to a supplier shall be a debt due by such rehandler to such supplier and shall be recoverable as a simple contract debt in a court of competent jurisdiction.
(5) In this section the expression “the bonus” when used in relation to the packages of tobacco specified in a catalogue means the amount arrived at by deducting from the total of the catalogue prices of such packages an amount equal to the sum of the following, that is to say:—
(a) the total of the basic prices of such packages, and
(b) the charges in respect of the rehandling of the tobacco comprised in such packages which the rehandler is entitled to make in accordance with the rehandler's (charges) regulations.
(6) If any rehandler fails, neglects, or refuses to furnish to any supplier any statement which he is required by sub-section (1) of this section to furnish to such supplier, such rehandler 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.
(7) An offence under this section may be prosecuted by or at the suit of the Minister as prosecutor.
Use of home-grown tobacco by manufacturers.
44.—(1) Where the Minister for Industry and Commerce has by means of sale orders allocated amongst manufacturers the whole of the tobacco grown in any year, he shall serve on every manufacturer to whom he has allocated by means of a sale order or orders any of such tobacco an order requiring such manufacturer to use for the purposes of manufacture, within a period of twelve months or such longer period as the Minister for Industry and Commerce after consultation with the Minister for Agriculture may fix from the date of the service of such last-mentioned order, all the tobacco allocated to him, and may by such order direct that all or specified parts of such tobacco shall be used for particular specified purposes.
(2) If any manufacturer upon whom an order has been served under this section fails, neglects or refuses to comply with the requirements of such order, such manufacturer shall be guilty of an offence under this section and shall be liable on summary conviction thereof, in the case of a first offence under this section to a fine not exceeding one hundred pounds or, in the case of a second or any subsequent offence under this section, a fine not exceeding five hundred pounds or imprisonment for any term not exceeding six months or to both such fine and imprisonment.
(3) An offence under this section may be prosecuted by or at the suit of the Minister for Industry and Commerce as prosecutor.
Service of Orders.
45.—(1) Where an order is required by this Part of this Act to be served on any person, such order shall be served on such person in one or other of the following ways, that is to say:—
(a) by delivering to such person a copy of such order certified to be a true copy under the Official Seal of the Minister for Industry and Commerce;
(b) by sending by post in a prepaid registered letter addressed to such person at the address at which he carries on business a copy of such order certified to be a true copy under the Official Seal of the said Minister.
(2) For the purposes of this section, a company registered under the Companies Acts, 1908 to 1924, shall be deemed to carry on business at its registered office, and every other body corporate and every unincorporated body shall be deemed to carry on business at its principal office or place of business.
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.
PART V.
Provisions in Relation to Tobacco Seed and Plants.
Prosecution of offences under Part V.
49.—An offence under any section contained in this Part of this Act may be prosecuted by or at the suit of the Minister as prosecutor.
Restriction on the production of tobacco seed.
50.—(1) It shall not be lawful for any person to produce tobacco seed in Saorst[html]t Eireann unless the production of such seed is carried on under and in accordance with a permit (in this Act referred to as a seed (production) permit) granted by the Minister under this Part of this Act.
(2) If any person acts in contravention of this section such person shall be guilty of an offence under this section and shall be liable on summary conviction thereof, in the case of a first offence under this section, to a fine not exceeding fifty pounds or, in the case of a second or any subsequent offence under this section to a fine not exceeding two hundred and fifty pounds or to imprisonment for any term not exceeding six months or to both such fine and imprisonment.
Seed (production) permit.
51.—The Minister may at his discretion grant to any person who is for the time being the holder of a grower's licence or of an experimental manufacturer's licence, a seed (production) permit authorising such person, subject to such conditions as the Minister may think fit to impose, to grow tobacco seed from tobacco grown under such grower's licence or such experimental manufacturer's licence (as the case may be).
Restriction on sale or possession of tobacco seed.
52.—(1) It shall not be lawful for any person (in this sub-section referred to as the vendor) in any year to sell, offer for sale, or give to any other person (in this sub-section referred to as the purchaser) any tobacco seed unless—
(a) the vendor is the holder of a permit (in this Part of this Act referred to as a seed (sales) permit) granted by the Minister under this Part of this Act and such tobacco seed is sold, offered for sale, or given in accordance with such permit, and
(b) the purchaser is the holder of a grower's licence or an experimental manufacturer's licence authorising him to grow tobacco in that year or is the holder of a seed (sales) permit.
(2) It shall not be lawful for any person to have in his possession any tobacco seed unless such person is the holder of a seed (production) permit, a seed (sales) permit, a grower's licence or an experimental manufacturer's licence.
(3) If any person acts in contravention of this section such person shall be guilty of an offence under this section and shall be liable on summary conviction thereof, in the case of a first offence under this section, to a fine not exceeding one hundred pounds or, in the case of a second or any subsequent offence under this section, to a fine not exceeding five hundred pounds or to imprison ment for any term not exceeding six months or to both such fine and imprisonment.
Seed (sales) permit.
53.—The Minister may at his discretion grant to any person a seed (sales) permit authorising such person, subject to such conditions as the Minister may think fit to impose, to sell tobacco seed either, as the Minister thinks proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.
Restriction on sale or possession of tobacco plants.
54.—(1) It shall not be lawful for any person in any year to sell, offer for sale, or give to any other person any tobacco plants unless—
(a) such first mentioned person is the holder of a grower's licence or an experimental manufacturer's licence, and
(b) such other person is the holder of a grower's licence or an experimental manufacturer's licence authorising him to grow tobacco in that year.
(2) It shall not be lawful for any person to have in his possession in any year any tobacco plants unless such person is the holder of a grower's licence or an experimental manufacturer's licence authorising him to grow tobacco in that year.
(3) If any person acts in contravention of this section such person shall be guilty of an offence under this section and shall be liable on summary conviction thereof, in the case of a first offence under this section, to a fine not exceeding one hundred pounds or, in the case of a second or any subsequent offence under this section, to a fine not exceeding five hundred pounds or to imprisonment for any term not exceeding six months or to both such fine and imprisonment.
PART VI.
Restriction on Importation and Exportation of Tobacco and TobaccoSeed and Plants, and on Withdrawl of Tobacco from Bond.
Restriction on importation of tobacco.
55.—It shall not be lawful for any person to import into Saorst[html]t Eireann tobacco, whether unmanufactured or manufactured, unless such tobacco is imported under and in accordance with a licence granted by the Revenue Commissioners under this Part of this Act.
Tobacco import licences.
56.—(1) The Revenue Commissioners may, by licence, granted after consultation with the Minister for Industry and Commerce, authorise any person, subject to compliance with such conditions as they may think fit to impose, to import into Saorst[html]t Eireann
unmanufactured or manufactured tobacco (as may be specified in such licence) either, as the Revenue Commissioners think proper, without limit as to time, or kind, or quantity, or any of them, or within a specified time, or of a specified kind, or in a specified quantity.
(2) Any licence granted under this section may be revoked at any time by the Revenue Commissioners.
Restriction on exportation of tobacco.
57.—It shall not be lawful for any person to export from Saorst[html]t Eireann tobacco, whether unmanufactured or manufactured, unless such tobacco is exported under and in accordance with a licence granted by the Minister for Industry and Commerce under this Part of this Act.
Tobacco export licences.
58.—(1) The Minister for Industry and Commerce may, by licence granted after consultation with the Minister, authorise any person, subject to compliance with such conditions as he may think fit to impose, to export from Saorst[html]t Eireann unmanufactured or manufactured tobacco (as may be specified in such licence) either, as the Minister for Industry and Commerce thinks proper, without limit as to time, or kind, or quantity, or any of them, or within a specified time, or of a specified kind, or in a specified quantity.
(2) Any licence granted under this section may be revoked at any time by the Minister for Industry and Commerce.
Restriction on importation of tobacco seed and of tobacco plants.
59.—It shall not be lawful for any person to import into Saorstát Eireann any tobacco seeds or tobacco plants unless such tobacco seeds or tobacco plants are imported under and in accordance with a licence granted by the Minister under this Part of this Act.
Seed and plant import licences.
60.—(1) The Minister may, subject to the provisions of this section, by licence authorise any person, subject to compliance with such conditions as he may think fit to impose, to import into Saorst[html]t Eireann tobacco seeds or tobacco plants, either as the Minister thinks proper, without limit as to time, or kind, or quantity, or any of them, or within a specified time, or of a specified kind, or in a specified quantity.
(2) The Minister shall not grant a licence to any person to import any tobacco plants unless he is satisfied that such tobacco plants are intended to be used for scientific purposes and for no other purpose.
(3) Any licences granted under this section may be revoked at any time by the Minister.
Application of Customs Acts.
61.—(1) Articles prohibited to be imported by virtue of this Part of this Act shall be deemed to be included among the goods enumerated and described in the Table of Prohibitions and Restrictions Inwards contained in section 42 of the Customs Consolidation Act, 1876, and the provisions of that Act, as amended or extended by any subsequent Act, relating to the importation of prohibited or restricted goods, shall apply accordingly.
(2) Any officer of Customs and Excise may detain and seize any article being or attempted to be exported in contravention of this Part of this Act and for that purpose may open any packet containing or suspected by him of containing any such article and the provisions of the Customs Consolidation Act, 1876, in relation to the condemnation and disposal of goods seized under that Act shall apply to all articles seized under this Act in like manner as if they had been seized under that Act.
(3) The provisions of this Part of this Act relating to the prohibitions of the export of articles shall have effect as though those provisions were included in the Customs Consolidation Act, 1876, and that Act and any Act amending or extending that Act shall apply accordingly, and if any articles the export of which is prohibited by this Part of this Act are exported in contravention of this Part of this Act or are brought to any quay or other place for the purpose of being so exported or are waterborne to be so exported, the exporter or his agent shall be liable to the same penalty as that to which a person is liable under section 186 of the Customs Consolidation Act, 1876, for illegally importing prohibited goods.
Restriction on withdrawals of tobacco from bond.
62.—Notwithstanding anything contained in any other enactment no person shall be entitled to withdraw from a bonded warehouse any tobacco, whether unmanufactured or manufactured, unless such withdrawal is authorised by the Revenue Commissioners after consultation with the Minister for Industry and Commerce.