Tobacco Act, 1934

• Permanent Page URL

Number 37 of 1934.

TOBACCO ACT, 1934.

ARRANGEMENT OF SECTIONS

PART I.

Preliminary and General.

PART II.

Control of Production in Saorstat Eireann of Tobacco for Manufacture.

PART III.

Disposition of Tobacco of Each Season's Crop.

PART IV.

Experimental Manufactureres' Licences.

PART V.

Provisions in Relation to Tobacco Seed and Plants.

PART VI.

Restriction on Importation and Exportation of Tobacco and Tobacco Seed and Plants, and on Withdrawal of Tobacco from Bond.

Number 37 of 1934.

TOBACCO ACT, 1934.

AN ACT TO MAKE FURTHER AND BETTER PROVISION FOR THE REGULATION AND CONTROL OF THE GROWING OF TOBACCO IN SAORST[html]T EIREANN AND THE MANUFACTURE AND SALE OF SUCH TOBACCO, AND FOR DIVERS MATTERS RELATING TO OR CONNECTED WITH TOBACCO, WHETHER HOME-GROWN OR IMPORTED. [13th September, 1934.]

BE IT ENACTED BY THE OIREACHTAS OF SAORST[html]T EIREANN AS FOLLOWS:—

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.