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37 1934

TOBACCO ACT, 1934

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.