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Levy on butter held in stock on the 21st April, 1932.
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8.—(1) There shall be paid to the Minister in accordance with this section by every registered proprietor of registered premises on all butter manufactured by such registered proprietor and held in stock by or on behalf of such registered proprietor at six o'clock a.m. on the 21st day of April, 1932, a levy at the rate of two pence per pound.
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(2) Every person liable to pay a levy under this section shall furnish to the Minister not later than the seventh day after the date of the passing of this Act a return showing the amount of butter held by him liable to such levy and the places where it was held.
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(3) If any person liable to pay a levy under this section fails or neglects to send the said return in accordance with the next preceding sub-section he shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding twenty pounds.
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(4) As soon as may be after the seventh day after the date of the passing of this Act the Minister shall make in respect of every person (whether such person has or has not made the said return) liable to pay a levy under this section a certificate certifying the amount of the levy payable under this section by such person, and shall serve a copy of such certificate on such person.
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(5) Every certificate made under this section shall be prima facie evidence of all matters purported to be certified therein.
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(6) Every sum payable to the Minister by any person under this section shall on the expiration of seven days after the service on such person of a copy of the certificate made under this section in relation to such sum be a debt due and payable by such person to the Minister and may be recovered as a simple contract debt in any court of competent jurisdiction.
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(7) The creamery butter account shall be credited with all moneys received by the Minister under this section in respect of creamery butter, the factory butter account shall be credited with all moneys received by the Minister under this section in respect of factory butter, and the miscellaneous butter account shall be credited with all moneys received by the Minister under this section in respect of farm butter.
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