Excise Act

Link to law: http://laws.gov.ag/acts/chapters/cap-158.pdf
Published: 1903

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LAWS OF ANTIGUA AND BARBUD.4

Excise (CAP. 158 1

CHAPTER 158

T H E EXCISE ACT

Arrangement of Sections
Section

1 . Short title.

I. PRELIMINARY

2. Interpretation.

11. OFFICERS AND DISTRICTS

3 . Districts.
4. Appointment of Officers.
5. Notice of erection or construction of still.

111. SPIRITS EXEMPT FROM DUTY

6. Exemption from duty

IV. REGISTRATION OF STILLS

7. Registration of stills.
8. Notice to Comptroller of Customs of sale or lease of

registered still by owner.
Notice by transferee.

V. LICENSING O F STILLS

9. Licence.
10. Distiller's licence.
1 1. Power to license stills.
12. Power to vary Schedule B.
13. Still to be kept in order and repaired at owner's expense.
14. Distiller to provide closed store for storage of spirits.
15. Custody of keys of distillery apparatus.
16. Mode of ascertaining capacity of packages containing

spirits at a distillery.
17. Distiller to provide scales and weights.
18. Description of scales and weights.

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2 CAP. 158) Excise

19. Custody of scales and weights.
20. Officer to use scales and weights.
21. Offences in regard to scales and weights.
22. Licence to be taken by manager of plantation.
23. Licence to be granted only on production of certificate

that still is constructed in conformity with Act.
24. Form of licence.
25. Transfer of licence.
26. Licence book.
27. Penalty and forfeiture for using unlicensed stills.
28. Penalty on persons convicted more than once of offence

against revenue law.
29. Comptroller of Customs may refuse to issue licence.

VI. CONTROL OVER STILLS

30. No removal, &c., of stills without notice to Comptroller
of Customs.

31. Stills not constructed in conformity with Act to be
secured against use in absence of officer.

32. Fastenings, &c., to be property of Government.
33. Breaking or tampering with pipe, etc.
34. Officers may at all times enter distillery, &c.
35. Distiller to afford assistance to officers.
36. Distillery to be open to inspection of officers.
37. Rum stores to be approved by Comptroller of Customs.

VII. RE-DISTILLATION.

38. Distiller to give notice of intention to re-distil.
39. Notice to officer on completion of re-distillation.
40. Notice that distiller desires tests of spirits re-distilled.
41. Spirits spoiled by ejection of wash into worm.
42. Penalty on unlawful re-distillation.
43. Exemption of low wines.

VIII. DISTILLERS' STOCK BOOK.

44. Distiller to keep stockbook.
45. Altering, &c., entries in stock book.
46. Where spirits in stock exceeds quantity shown by stock

book.
Where spirits that appears in stock less by stock book.

47. Reduction, &c., of spirits to be made only in presence
of officer.

LAWS OF ANTIGUA AND BARBUDA

Excise (CAP. 158 3

48. Distillers to make quarterly returns.

IX. REMOVAL O F SPIRITS

Blending or removal of spirits to be in presence of officer.
No spirits to be removed without permit.
Licensed distillery to be visited by officer, &c.
No permit to remove less than 25 gallons.
No permit without Comptroller of Customs' receipt for

duty.
Request note.
O n receipt of request note officer to sign permit.
Charge for services of officers.
Allowance up to 4 per cent for wastage, &c.
No penalty when spirits unavoidably detained.
Permits may be granted on certificate without payment

of duties in certain cases.
Transhipment for exportation to be in presence of excise

officer.
Permission to export.
Penalty for removing unpermitted spirit.
Penalty on person resisting officer.
Person suspected of removing unpermitted spirits may

be stopped and searched.
Penalty on receivers, &c., of spirits duties being unpaid.
Spirits exported from, and afterwards imported into

Antigua and Barbuda.
Penalty on master of ship landing in Antigua and

Barbuda spirits for exportation.
Penalty on master receiving unpermitted spirits on

board.

X. STORING O F SPIRITS.

69. Spirits not duty paid to be warehoused if brought into
town having spirit warehouse.

70. Warehoused spirit at risk of owner.
71. Penalty on officer when spirits lost by his misconduct.
72. Officers to give certificate to persons storing spirits.

When spirits do not correspond with permit officer to
notify fact to Comptroller of Customs.

73. Duties and storage fees to be paid before removal of
spirits from warehouse.

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4 CAP. 158) Excise

Spirits stored to be cleared for consumption in Antigua
and Barbuda for exportation or re-distillation after
two years unless owner desirous of re-warehousing.

74. When proof spirits in distillery exceeds 1000 gallons
Comptroller of Customs may require excess to be
stored in Government Warehouse.

XI. ILLICIT DISTILLING.

75. Illicit still.
76. Possession of wash or low wines.
77. Signalling to illicit distiller.

XII. PROCEDURE AND PENALTIES.

78. Liability to arrest.
79. As to prosecutions.
80. Mode of procedure.
81. Chief Revenue officer or other person appointed by

Public Service Commission may act.
82. Appropriation of penalties.
83. Officer or police officer may search premises for unper-

mitted spirits.
84. Penalty for removing forfeited stills or apparatus.
85. Officer may remove things forfeited and same may be

sold.
86. Forfeited spirits to be sold liable to duty.
87. Punishment for obstructing persons acting under this

Act.
88. Persons making false declarations either in writing or

otherwise fraudulently altering documents relating
to excise guilty of misdemeanour.

89. Penalty on officers colluding with any person in evading
infringing provisions of this Act.

90. Penalty on persons offering bribes to officers.
91. Removal or rescue of things forfeited under this Act.

Punishment for obstructing persons acting under this
Act.

92. Penalty for offences where not otherwise provided.
93. Limitation of time for recovery of penalties.
94. Power to make regulations.
95. Power to add to or alter forms.
96. Suspension of Act.

SCHEDULES.

LAWS OF ANTIGUA AND BARBUDA

Excise ( C A P . 158 5

-- -

EXCISE

( 1 7th December, 1903.)
1511961.
1811989.

S.I. 3911989.

1. This Act may be cited as the Excise Act. Short title.

2. In this Act- Interpretation.

"Comptroller of Customs" means the Comptroller of
Customs or his lawful deputy;

"distiller" means any person to whom any licence shall
be granted to use any still for the purpose of mak-
ing spirits;

"distillery" means the place at or on or in which any
still may be situate, or any spirits are or may be
made or deposited immediately or soon after be-
ing made, and premises contiguous to such still;

"distillery apparatus" means any still, together with
all packages and other implements and utensils with
their contents used with such still for the purpose
of distillation;

"crccted" when used in reference to still means that
such still is or has been capable of distilling spirits;

"lbrfeiture" (as applying to spirits) includes forfeiture
of the packages containing forfeited spirits;

"gallon" means an imperial gallon;

"illicit still" means a still which is not registered at the
Customs Excise and Port department as provided
by section 8, and with respect to which no notice

LAWS OF ANTIGUA AND BARBUDA

6 CAP. 158) Excise

of erection or construction has been given in
accordance with the provisions of section 6;

6 ' low wines" means all spirits not of the strength of proof
by Sykes' hydrometer;

6 ' manager" means any person who resides upon any
plantation for the purpose of superintending the
same;

"master" means the captain or other person in charge
of any ship;

"officer" means any Customs or Excise officer, and
includes all persons employed on any duty or ser-
vice relating to the excise with the concurrence of
the Comptroller of Customs;

"package" means any hogshead, puncheon, vat, butt,
pipe, cask, barrel, demijohn, or case or any other
thing whatever capable of containing or which does
contain any spirits;

6' permit" means permission in writing signed by the
person authorized to sign the same;

"plantation" means any land whatever under cultiva-
tion or not on which any still is erected, not being
land attached to a house in a town or village;

"prescribed" means directed by the Minister or Comp-
troller of Customs in a notice published in the
Gazette;

"proof' means of the strength of proof as ascertained
by Sykes' hydrometer;

"ship" means any steamer, ship, bark, brig, brigan-
tine, schooner, sloop, cutter, boat or any other
vessel;

"spirits" means spirits of any description, rum and any
other liquid containing alcohol in excess of five parts
in one hundred;

LAWS OF ANTIGUA AND BARBUDA

Excise (CAP. 158

"still" means any apparatus by which spirits have been
or may be made, whether such apparatus be in a
fit and complete state for use or not, and shall
include all distillery apparatus;

"unpermitted spirits" means spirits, a permit for the
removal of which is required, but has not been
obtained under the provisions of this Act;

"wash" means any liquor or other material from which
spirit is or can be distilled;

"writing' ' includes print.

3. The Cabinet may divide Antigua and Barbuda in- Districts.
to as many districts as may be necessary for carrying out
the provisions of this Act and may from time to time vary
the same.

4. The Public Service Commission may appoint such Appointment of
Officers.

extra officers as may be necessary for the efficient working
of this Act. Such officers shall be under the control of the
Comptroller of Customs as head of the department, who shall
make with the approval of the Minister, such rules and
regulations as may be required for their direction and
guidance. Every such officer shall receive such salary as the
Cabinet on the vote of Parliament may direct.

5 . Every person who intends to erect or construct or Notice of
erection or

to cause to be erected or constructed any still shall, within con,tr,ct~on of
ten days before any steps are taken to construct such still stin.
or to erect the same cause to be given to the Comptroller
of Customs notice in writing of such intention; every such
notice shall be signed by the person giving the same and
shall specify the name (if any) and local situation of the
premises whereon such still is intended to be erected. Any
person erecting or constructing or causing to be erected or
constructed any still before notice as aforesaid shall have been
given shall be liable on summary conviction thereof to a fine
not exceeding three thousand dollars.

LAWS OF ANTIGUA AND BARBUDA

8 CAP. 158) Excise

Exemption from 6. All spirits required for the use of Her Majesty's
duty.

Army or Navy or lost by leakage, evaporation, accident,
malicious destruction or larceny or hereinafter allowed to
distillers for domestic use shall be exempt from the payment

Cap. 388. of the duty imposed by the Rum Duty Act, and any Acts
amending the same, on proof being given which shall be
satisfactory to the Comptroller of Customs that such spirits
were not lost through the wilful default or neglect of any
distiller or other person, and on a report being furnished
to the Minister of the estimated revenue not brought to
account by reason of such loss.

IV. REGISTRATION OF STILLS

Registration of
stills.

7. (1) Every still shall be registered at the office of
the Comptroller of Customs within seven days after it is
erected by the owner or his agent and the person registering
such still shall deliver to the Comptroller of Customs a
declaration made by him of the number of gallons of wash
which such still can contain and the number of gallons of
proof spirit it is capable of producing in twenty-four hours
from wash of average density, the situation and name or
other sufficient description of the distillery or place where
such still is. The Comptroller of Customs shall thereupon
give to such owner or agent a certificate of the registration

Schedule A . in the form in Schedule A:

Provided that, if he shall think it necessary, the Com-
ptroller of Customs may, before giving such certificate, or
at any time thereafter cause the working capacity of such
still to be measured.

(2) Every owner of a still who neglects to register the
same and whosoever is found in possession of an unregistered
still shall be guilty of an offence against this Act, and every
unregistered still shall be forfeited.

Notice to
Comptroller of 8. Whenever any registered still is sold, leased, or
Customs of sale transferred, the transferor of such still shall within seven days
or lease of
registered still by

thereof, give notice in writing under his hand of such sale,
owner. lease, or transfer, to the Comptroller of Customs, giving a

description of the still, the date of the transfer, and the name

LAWS OF ANTIGUA AND BARBUDA

Excise (CAP. 158 9

of' the transferee, and in default of giving such notice the
owner shall be liable to a penalty not exceeding five hun-
dred dollars.

And the purchaser, lessee or transferee shall within seven Notice transferee. by
days give notice in writing under his hand of such sale, lease
or transfer, to the Comptroller of Customs, stating the name
of the transferor and the place where the still is to be kept
or deposited by the purchaser, lessee or transferee, and in
default of giving such notice, the purchaser, lessee or
transferee, shall be liable to a penalty not exceeding five hun-
dred dollars.

9. No person shall use any still for the purpose of Licence.
distillation without having obtained a licence signed by the
Comptroller of Customs so to do, and such licence shall bear
the date of, and commence on the day of its being granted.

10. (1) No person shall use any still for the purpose F:z%::.r's
ol' making or distilling spirits without having obtained a
liccnce, to be called a distiller's licence, in respect of which
such person shall pay to the Comptroller of Customs for the
usc of the general revenue of Antigua and Barbuda a sum
of' one hundred and twenty dollars per annum.

(2) Every such licence shall be signed by the Comptroller
of Customs and shall specify the name of the person to whom,
and the local situation, description and name if any, of the
plantation, building or premises and the particular local situa-
tion and capacity of the still in respect whereof such licence
shall be granted; and every such licence shall commence and
take effect upon and from a day to be named in such licence,
and shall continue in force until the thirty-first day of
December next after the day of commencement of such licence
and no longer:

Provided always, that the co-owners of any plantation,
building or premises, or persons in partnership, carrying on
any one trade or business as distillers of spirits in one house
or place, shall not be obliged to take out more than one such
licence in any one year; and no one licence which shall be
granted under the authority of this Act shall empower any
person to whom the same shall be granted, to use any still

L4WS OF ANTIGUA AND BARBUDA

10 CAP. 158) Excise

or to make or distil any spirits in or upon any still, planta-
tion, building or premises other than the still, plantation,
building or premises mentioned in such licence.

Power to license
stills.

1 . No licence shall be granted for any still-
(a) which is not registered, and

( b ) the body of which, without the head thereof,
shall be of the capacity or content of four hundred gallons
or upwards; or

( c ) of the type called continuous, unless such still
shall be capable of producing in twenty-four hours, five
hundred gallons of spirits at proof.

Power to vary
Schedule B.

12. It shall be lawful for the Cabinet from time to
time to alter, cancel, or add to any of the provisions of
Schedule B by order approved of by Parliament and published
in two successive issues of the Gazette.

Still to be kept
in order and

13. (1) Every still shall be kept in good order and
repaired at in a condition complying with the provisions of Schedule
owner's expense. B and shall be repaired without delay by the owner or by
Schedule B.

the manager at the owner's expense. If, after service of notice
in writing by the Comptroller of Customs, a manager or
distiller fails without reasonable cause to place any still over
which he has control in good order and in the condition
aforesaid, he shall be liable to punishment as being guilty
of an offence against this Act.

(2) All repairs and all alterations and additions to any
licensed still shall be made subject to the approval of the
Comptroller of Customs who, in order to inspect such stills,
shall have the powers conferred upon him by section 31.

(3) It shall not be lawful for any distiller to use distillery
apparatus or to distil in a still which does not conform to
the provisions of Schedule B and any distiller so doing shall
be liable to punishment as being guilty of an offence against
this Act.

Distiller to
provide closed

14. ( 1 ) Every distiller shall provide at his distillery
store for storage a closed store constructed in such manner as may be sanc-
of spirits. tioned by the Comptroller of Customs and shall keep therein

Excise (CAP. 158 11

all spirits made at the distillery. The entrance of every such
store shall be such that it can be secured by two locks of
such construction that each lock cannot be opened by the
key of the other.

One lock shall be supplied by the Government and its
key shall be kept by the officer appointed by the Comptroller
of Customs to keep the same. The other lock shall be sup-
plied, and the key shall be kept by the distiller.

(2) All spirits so stored shall, while in such store, be
at the risk of the owner of the spirits.

(3) Any person violating the provisions of this section
shall be liable on summary conviction to a penalty not
exceeding five thousand dollars.

15. The key of all locks or fastenings to receivers, Custody of keys
of distillery cocks, pumps, and other distillery apparatus shall be ex- apparatus.

elusively kept by the Comptroller of Customs or by such
officers as may be appointed by him to keep the same.

16. In every distillery the capacity of every package Mode of
ascertaining

shall be calculated by reference to the weight and hydrometer of
indication of the spirits contained therein by means of the packages

containing spirits Tables prepared for use with Sykes' hydrometer for the . t a distillery.
purpose.

17. Every distiller shall provide sufficient and just ~ ~ ~ ~ ~ ~ ~ ~ ~ , e s
scales and weights for the purpose of weighing spirits in his and weights.
store, stock, or possession, and any package used for the
purpose of containing any such spirits.

18. The scales shall be ordinary beam scales, capable F,s,,;,~;~
of weighing twelve hundredweight, and the weights shall be weights.
;I complete set of the Imperial Standard weights capable of
weighing to the nearest pound any weight up to twelve
hundredweight.

19. Every distiller shall maintain and keep the scales E;:t$g;::cales
and weights aforesaid in such proper and convenient place
in his spirit store as the Comptroller of Customs may direct,
and so that the same shall be at all times ready for the
irrspection and use of the proper officer.

LAWS OF ANTIGUA AND BARBUDA

CAP. 158) Excise

Officer to usc
scalcs and
wcights.

Offences in
regard to scales
and weights.

Licence to be
taken by
manager of
plantation.

Licence to be
granted only on
production of
certificate that
still is
constructed in
conformity with
Act.

Form of licence.
Schedule C.

Transfer of
licence.

20. Every distiller shall permit any officer to use such
scales and weights as are specified in section 17 for the pur-
poses of this Act and shall, with his servants and workmen,
whenever required by any officer, weigh and assist in
weighing and in taking account of any spirits in his store,
stock or possession.

21. (1) If any distiller refuses or neglects to comply
with any of the provisions of sections 17, 19 or 20 he shall
bc liable to a penalty of one thousand dollars.

(2 ) If any distiller-

(a) provides, or uses, or permits to be used any
insufficient, false, or unjust scales or weights contrary
to the provisions of this Act; or

(6) practises any device or contrivance by which
any officer may be prevented from or hindered or
deceived in taking the just and true quantity or weight
of any spirits or of any package in any distillery or store
adjacent thereto, he shall be liable to a penalty of ten
thousand dollars and in addition all such false or unjust
scales and weights shall be forfeited.

22. The licence for every still erected on any planta-
tion shall be taken out by the manager or person in charge
of such plantation.

23. Every person desirous of obtaining a licence shall
apply to the Comptroller of Customs to have his still inspected
and examined and if the same is constructed in accordance
with the requirements of Schedule B, the Comptroller of
Customs shall grant a licence to the person making applica-
tion for the same, upon the payment set out in section 10
being made.

24. Every such licence shall be in the form in Schedule
C and shall remain in force until the thirty-first day of
December of the then current year.

25. Every such licence may, for good cause shown,
be transferred by endorsement by the Comptroller of Customs
to any other person.

LAWS OF ANTIGUA AND BARBUDA

Excise (CAP. 158 13

26. The Comptroller of Customs shall enter in a book Licence book.
to be kept by him for that purpose in a tabular form the
particulars of every licence as therein enumerated and of
any endorsement made thereon.

27. Every person using any still for the purpose of Penalty and
forfeiture for

distillation without having obtained a licence to use such still using unlicensed
fbr such purpose, shall be guilty of an offence against the stills.
provisions of this Act, and every such still and distillery
apparatus so used, and all spirits found at such distillery shall
be forfeited, and unless relief against such forfeiture be
granted by the Cabinet, may be removed and sold as
hereinafter provided.

28. If any person to whom any licence is granted to Penalty on
persons convicted use any still for the purpose of distillation shall be convicted ,ha, once

more than once of an offence against any revenue laws the of offence against
revenue Law.

Cabinet may suspend or revoke such licence, and such per-
son may only be licensed thereafter to use any still for the
purpose of distillation, with the special permission of the
Cabinet.

29. The Comptroller of Customs may, if he thinks Comptroller of
Customs may

l i t , subject to any appeal to the Cabinet whose decision shall ,,fuse to issue
be final, refuse to issue a licence in any individual case. licence.

VI. CONTROL OVER STILLS

30. NO person shall remove or destroy any still or any No removal, kc . ,
of stills without

part thereof without giving fourteen days' notice in writing not;ce to
of his intention so to do to the Comptroller of Customs but Comptroller of

Customs.
the Comptroller of Customs may, in any case, if he thinks
fi t , allow shorter notice to be given, and no alteration shall
be made in any still without the concurrence of the Com-
ptroller of Customs who may require such alteration to be
made in the presence of an officer, and the allowance of such
officer shall be paid for by the distiller.

Any person who shall fail to comply with the provisions
of this section shall be guilty of an offence under this Act.

LAWS OF ANTIGUA AND BARBUDA

Stills not
constructed in
conformity with
Act to be secured
against use in
absence of
officer.

Fastenings, &c.
to be property of
Government.

Breaking or
tampering with
pipe, etc.

Officers may at
all times enter
distillery, &c.

Distiller to afford
assistance to
officers.

Distillery to be
open to
inspection of
officers.

CAP. 158) Excise

3 1. Every distillery apparatus that is not constructed
in accordance with the requirements of this Act and of the
Schedules shall be secured in such manner as may from time
to time be directed by the Cabinet against its being used
or opened in the absence of an officer. And for the purpose
of so securing such stills as well as for making any alteration
in connection with any still, so as to construct it in confor-
mity with the requirements of Schedule B, it shall be lawful
for the Comptroller of Customs and all persons acting under
his instructions to enter the lands and premises where such
stills may be erected and do all acts necessary for inspecting
the stills, or affixing the fastening or other appliances required
for securing such stills.

32. All fastenings and appliances so affixed to stills
shall remain the property of the Government and may be
removed when no longer required:

Provided that any damage caused to such stills by such
removals shall be made good by the Government.

33. Every person who shall wilfully break or in any
way tamper with any pipe, safe, or receiver, or any pumps,
cocks, locks, or other fastenings or appliances aforesaid, shall
be guilty of an offence against the provisions of this Act.

34. Every distiller shall permit any officer at any time,
night or day, to enter any part of the distillery, rum-store,
or buildings belonging thereto and to search for, examine,
or gauge any still or vessel or utensil therein, and to test
any spirits, low wines, liquids or materials of spirits therein,
and to take samples therefrom.

35. Every distiller shall on demand by an officer made
at the distillery, give such officer all reasonable assistance
in the performance of any duty required of him by this Act.

36. It shall be lawful for any officer at any time, night
or day, to enter and inspect every distillery, rum-store, and
liquor-loft, and any place in which he suspects distillation
to be carried on or stills or spirits to be kept, and every distiller
or other person for the time being in charge of a distillery,
rum-store, liquor-loft, or any such place as aforesaid who
shall refuse to any officer free access thereto or fail to make

LAWS OF ANTIGUA AND BARBUDA

Excise (CAP. 158 15

proper arrangements whereby free access thereto may be
obtained or refuse to provide such officer with aid in the
performance of his duties, shall be guilty of an offence against
the provisions of this Act.

37. No building shall be used for a rum-store or ~;;;o~,"~e;;o be
liquor-loft unless such building is approved by the Com- Comptroller of
ptroller of Customs as fit for such purpose. Customs.

VII. RE-DISTII,LATION

38. Every distiller shall, before he shall re-distil any f:;::lele;fto give
spirits, give notice in writing to the Comptroller of Customs intention to re-
of his intention to re-distil and of the quantity and strength distil.
of the spirits intended for re-distillation and of the precise
time at which such re-distillation will commence. The Comp-
troller of Customs shall thereupon cause an officer to attend
at the distillery at the time fixed, and such officer shall be
present and see the spirits intended for re-distillation put in-
to the still for that purpose. Such officer shall also satisfy
himself that the spirits and low wines receivers are emptied
before re-distillation commences:

Provided that the Comptroller of Customs may authorize
the use of a properly secured pump of approved pattern for
the transfer of spirits and low wines into a locked still for
re-distillation without the presence of an officer.

39. Upon the completion of any re-distillation of Notice to officer
on completion of

spirits the distiller shall, before any further re-distillation takes re-distillation.
place, notify the officer in attendance, who shall forthwith
satisfy himself by testing the strength of the spirits and by
examination of the receivers that the quantity of spirits
allowed for re-distillation is satisfactorily accounted for.

40. Any distiller who desires to test the quality of Notice that
distiller desires

spirits during re-distillation shall notify the Comptroller of test .f ,+its
Customs who will direct an officer to attend for that purpose: re-distilled.

Provided that such distiller shall pay to the Comptroller
of Customs in respect of the officer's services such sum for
each day or part of a day as shall be fixed by the Cabinet.
The Cabinet may require the addition of appliances to the
locked still, which will enable the distiller to test the flavour
and strength of the spirit without unsealing locked fastenings.

LAWS OF ANTIGUA AND BARBUDA

CAP. 158) Excise

Spirits spoiled by 41. If from any cause a still shall eject wash into or
ejection of wash
into worm. through the worm instead of spirit and such wash shall flow

into the spirits' receiver, the officer shall allow the distiller
to re-distil such impure spirit in the manner hereinbefore
provided, and the distiller shall account only for the actual
quantity of spirits obtained therefrom.

Penalty on
unlawful
re-distillation.

42. Every distiller who re-distils spirits contrary to
these provisions, and every distiller who fails to account
satisfactorily for spirits allowed for re-distillation shall be
guilty of an offence against this Act, unless in the latter case
he satisfies the Comptroller of Customs that any deficiency
did not arise from fraud.

Exemption of 43. None of the foregoing provisions shall be deemed
low wines. to apply to the re-distillation of low wines, in the ordinary

course. In all cases the re-distillation of low wines shall be
conducted under such regulations, and subject to such
penalties as the Cabinet shall settle, and cause to be published
in the Gazette.

VIII. DISTILLERS' STOCK BOOK

Distiller to keep
stock-book.

44. Every distiller shall keep or cause to be kept in
schedule D. the distillery a stock book in the form in Schedule D in which

he shall at the close of each day's work enter or cause to
be entered the quantity in proof gallons of all spirits distilled
during that day. He shall also on each occasion that spirits
are removed from the receivers or from the distillery record
in the stock book the quantity so removed and shall describe
the packages in which such spirits are contained, together
with the strength of the spirits in each such package. And
any distiller who shall not keep or cause to be kept such stock
book, or who shall not make or cause to be made any such
entries therein, or who shall refuse to produce such stock
book ready for the inspection of any officer shall be guilty
of an offence against the provisions of this Act.

Altering, &c.,
entries in stock

45. Every person who shall in any way alter, efface
book. or erase any entry in such stock book and every person who

shall make any false entry therein shall be guilty of an offence
against the provisions of this Act. Every correction or entry
made in such book by an officer shall be in red ink and shall
be initialled by such officer.

LAM'S OF ANTIGUA AND BARBUDA

Excise (CAP. 158 17

46. If at any time the quantity of spirits found in the Where spirits in
stock exceeds

stock of any distiller exceed the quantity which by the stock quantity shown
book kept by such distiller ought to have been in such stock, by
every such distiller shall be deemed and taken to have
deposited spirits therein without anv entrv made, and the
dis'tiller shall be guilty of an offence' agaiist the provisions
of this Act. If the quantity of spirits in stock be found to
be less than the auantitv which bv the stock book oueht to "
be in stock after such allowances as are permitted by section 6 Where spirits

that appears in
are made the distiller shall be deemed to have removed such stock less by
s~ i r i t s without a ~ e r m i t and shall be liable to the dutv on stock book.
such deficiency, and in addition shall be guilty of an offence
against the provisions of this Act:

Provided that if satisfactorv explanation of anv such
> .

discrepancies be furnished by the distiller, the Comptroller
of Customs may on the written authority of the Minister
refrain from prosecution.

47. The strength of spirits made from any distilla- Reduction, &c.,
of spirits to be tion or re-distillation and recorded in the distiller's stock book ,,ae only in

may only be reduced or altered in the presence and with E;;:; of
the permission of an officer; and if the strength of spirits
in any package in a distillery is found to vary from the
strength as entered in the stock book, after due allowance
for evaporation is made under the provisions of section 6,
the distiller shall be guilty of an offence against the provi-
sions of this Act unless he shall give such an explanation
of the discrepancy as the Comptroller of Customs considers
satisfactory.

48. Every distiller shall on the fifth days of January, Distillers to make
April, July and October in every year, or wirhin five days

returns'

after the said days respectively, make a time return on solemn
declaration to the Comptroller of Customs according to the
form in Schedule E. Schedule E.

IX. REMOVAL OF SPIRITS

49. No admixture or blending of spirits of different ~ ~ ~ d ; ' ~ g ; r s p i r i t s
degrees of strength and no transfer of spirits from one package to be in presence
to another shall be made by the distiller or other person acting of officer.
in his behalf except in the presence of an officer.

LAWS OF ANTIGUA AND BARBUDA

18 CAP. 158) Excise

No spirits to be
removed without
permit.
Schedule F.

Licensed
distillery to be
visited by
officer, &c.

No permit to
remove less than
25 gallons.

No permit
without
Comptroller of
Customs' receipt
for duty.

Request note.

50. No spirits shall be removed from any distillery,
store, or warehouse without a permit in the form in
Schedule F, nor shall spirits be removed from any receiver
except in the presence and under the supervision of an officer,
who shall take proper account of the quantity and strength
of such spirit.

5 1. Every licensed distillery at which distillation is
being carried on shall be visited at least once in fourteen
days by an officer who may on any such visit cause the several
receivers attached to the still to be emptied, and shall ascer-
tain the quantity and strength of the spirit therein contained
or therefrom removed, and ensure that such quantity and
strength are recorded in his presence correctly in the stock
book by the distiller with a description of the packages in
which the same is contained. He shall affix to each such
package an adhesive label showing the number of the package
in an annual series, the quantity and strength of its con-
tents, and the date on which such spirits were put into it.
He may also on such visits, subject to the provisions of sec-
tions 54 and 55, issue permits for any spirits, the removal
of which from the distillery is desired:

Provided that the Comptroller of Customs may grant
a permit for the use in the absence of any officer of a pump
of approved pattern, provided with working fastenings for
the transfer of low wines for re-distillation from the low wines'
receiver or the spirit receiver to a retort.

52. No permit shall be granted to any distiller for
the removal of spirits in less quantity than twenty-five gallons,
except in special circumstances by permission in writing of
the Comptroller of Customs.

53. No permit for the removal of spirits shall be
granted without the production of the Comptroller of
Customs7 receipt for the payment of the duties for which
such spirits may be liable except as hereinafter provided,
nor until the quantity and strength of such spirits has been
ascertained and tested by an officer.

54. (1) Every person desiring to remove spirits from
any distillery or store adjacent thereto or from any warehouse
shall deliver to the Comptroller of Customs or authorized

LAWS OF ANTIGUA AND BARBUDA

Excise (CAP. 158

officer a request note in the form in Schedule G signed by Schedule G .
such person specifying the quantity, kind and strength of
the spirits he may desire to remove, the number and descrip-
tion of the packages containing such spirits, the person to
and from whom, the place, and from which such spirits are
to be sent and the rate at which they were gauged and proved
and the name of the officer who gauged and proved them.

(2) The Comptroller of Customs' receipt for the pay-
ment of duties on such spirits except in cases hereinafter pro-
vided for shall be attached to such request note.

55 . The officer to whom such request note and o n receipt of
request note receipt, if any, is delivered, shall thereupon satisfy himself officer to

that the particulars contained in such request note are cor- permit.
rect and that the correct amount of duty has been paid and
shall sign and deliver or cause to be delivered to the person
so desiring to remove spirits a permit for removal of the same
and every such permit shall specify the time during which
such permit shall be in force.

56 . In respect of every removal of spirits from a Charge for
services of

distillery or store adjacent thereto there shall be paid by the off;cers.
distiller to the Comptroller of Customs for the use of Antigua
and Barbuda a charge of fifty cents for the first half of an
hour or part thereof and twenty-five cents for each subse-
quent quarter of an hour or part thereof during which an
officer is present and supervising such removal.

57. (1) The Comptroller of Customs shall permit an Allowance to
4 per cent for

allowance for wastage due to evaporation, absorption and wastage, &c.
losses not due to accidents or negligence at his discretion,
provided that such allowance shall in no case exceed four
per cent.

(2) Whenever spirits are imported in bottles from coun-
tries in which the strength of spirits by Sykes' hydrometer
is not legally recognized the table of percentage of alcohol
set out in Schedule H may be used for converting into schedule H.
strength of proof by Sykes' hydrometer the percentage of
alcohol which such foreign spirit may contain according to
certificates which the Comptroller of Customs may consider
as satisfactory.

LAWS OF ANTIGUA AND BARBUDA

2 0 CAP. 158) Excise

No penalty when
spirits

58. Every permit shall accompany the packages for
unavoidably which such permit is granted. And no person shall be liable
detained. to any penalty or forfeiture if the time during which a per-

mit shall be in force has expired before the removal of the
spirits mentioned in the permit has been completed on
satisfactory proof being given that such spirits were
unavoidably detained.

Permits may be
granted on
certificate
without payment
of duties in
certain cases.

59. (1) A permit may be granted for the removal of
spirits intended for re-distillation in another distillery or to
a Government warehouse or to shipboard for exportation
without the production of the Comptroller of Customs' receipt
for the payment of the duties:

Provided that the person to whom any such permit is
granted shall be liable to pay the duty on any deficiency in
the quantity or strength of such spirits upon their arrival
at such distillery, warehouse or ship, unless he shall pro-
duce to the Comptroller of Customs a certificate that the
spirits as permitted have been deposited in the distillery where
the re-distillation is to take place, or in a Government
warehouse, or have been exported, as the case may be, or
shall prove to the satisfaction of the Comptroller of Customs
that any deficiency did not arise from fraud.

Schedule I . (2) Such certificate shall be given in the form in Schedule
I on the arrival of such spirits by the officer in charge of
the distillery, warehouse, or ship, after ascertaining that such
spirits are in agreement with the permit accompanying them
and shall be produced by the owner or his representative
to the Comptroller of Customs within three days after the
date thereof.

(3) Where spirits are exported to places other than the
United Kingdom, United States of America or Canada, a
certificate of the landing thereof at the port of destination
shall also be produced to the Comptroller of Customs within
three months after the date of the permit issued for the
removal of the same.

(4) Any person who shall fail to comply with the provi-
sions of this section shall be guilty of an offence against the
provisions of this Act.

L.i\WS OF ANTIGUA AND BARBUDA

Excise (CAP. 158 2 1

60. (1) All transhipment of spirits from any boat or Transhi~ment for
exportation to be coasting vessel to or on board of any ship for exportation in presence of

shall be made in presence of an officer who shall report the excise officer.
same and all particulars thereof to the ~ o m ~ t r o l l e r of
Customs.

(2) Whosoever shall make any such transhipment con-
trary to the provisions of this section shall be guilty of an
offence against the provisions of this Act, and such boat,
coasting vessel, or ship, shall be liable to forfeiture and may
be seized along with the spirits by any officer.

61. NO permit shall be issued for the removal of spirits Permission to
export.

to shipboard for exportation without the production of a writ-
ten permission for exportation of spirits signed by the Com-
ptroller of Customs. Such permission shall specify the
number, marks, contents, strength and capacity of the
packages in respect of which such permission shall be granted.

62. Any person who shall remove spirits without a for
removing

permit or give away any unpermitted spirit or spirits on which unpermitted
the duty has not been paid, or allow such spirits to be spirit.
removed or given away or assist or be concerned in such
removal or giving away, shall be liable to the penalty
hereinafter provided and in addition thereto all such spirits
together with the packages containing such spirits and the
boats, carts, horses, mules, or other cattle conveying such
spirits shall be forfeited and may be seized by any officer
and whether such spirits be seized or not every person
offending as above shall be liable in addition to such penalty
to the payment of the duty upon the quantity of spirits so
removed or given away or allowed to be so removed or given
away, and the person in charge of such spirits may be taken
into custody without a warrant and brought before a
Magistrate and dealt with according to law:

Provided that the Comptroller of Customs, if he see fit,
may allow (in the case of spirits at a distillery) the distiller
and (in the case of spirits at a warehouse) the owner to remove
by way of sample a quantity of spirit not exceeding one pint
from any package.

LAWS OF ANTIGUA AND BARBUDA

CAP. 158) Excise

Penalty on
person resisting
officer.

Pcrson suspcctcd
of removing
unpcrmittcd
spirits may bc
stopped and
scnrcllcd.

Penalty on
receivers, &c. , of
spirits duties
being unpaid.

Spirits exported
from, and
afterwards
imported into
Antigua and
Barbuda.

63. Every person resisting an officer seizing unper-
mitted spirits or refusing when called upon to assist in con-
veying such spirits to any place of safety shall be guilty of
an offence against the provisions of this Act:

Provided that any person so assisting an officer shall
be paid for his services from the Treasury upon the warrant
of the Minister.

64. Any person suspected of conveying or removing
unpermitted spirits or spirits on which the duty has not been
paid may be stopped and searched by any Justice of the
Peace, Customs officer, police officer or constable, and if
such person shall be found to be in possession of or to have
removed any spirits and no permit be produced within a
reasonable time, such person shall be liable to the penalty
by this Act imposed for the removal of unpermitted spirits
and such spirits and the packages containing such spirits shall
be forfeited.

65. Every person who shall receive, buy, have in his
possession or dispose, of any spirits the duties upon which
have not been paid or which have been removed contrary
to the provisions of this Act, shall be guilty of an offence
against the provisions of this Act, and such spirits and the
packages containing such spirits shall be forfeited:

Provided that if any person so charged with any of the
offences contained in this section shall prove to the satisfac-
tion of the Magistrate trying the case that he was unaware
that the duties on such spirits had not been paid or that the
said spirits had been removed contrary to the provisions of
this Act no liability shall attach to such person under this
section.

66. (1) Spirits manufactured in Antigua and Barbuda
and exported therefrom and afterwards imported or returned
thereto, shall not be landed without a certificate from the
Comptroller of Customs who shall not grant such certificate
unless the identity of the spirits be proved to his satisfac-
tion, and the circumstances attending the return of the same
to Antigua and Barbuda be explained to and allowed by him.
On such certificate being presented to an officer he shall grant
a permit for the landing of such spirits and placing the same

LAWS OF ANTIGUA AND BARBUDA

Excise (CAP. 158 2 3

in the Government warehouse to be dealt with as spirits under
this Act.

(2) Whosoever contravenes the provisions of this sec-
tion shall be guilty of an offence against the provisions of
this Act and spirits illegally landed in such case shall be
forfeited.

67. Every master having on board his ship spirits Penalty on
master of ship manufactured in Antigua and Barbuda intended for expor- landing in

tation who shall, except in cases of distress or such other Antigua and
Barbuda spirits cases as the Cabinet may allow, land or suffer to be landed for

in Antigua and Barbuda any part of such spirits shall be
guilty of an offence against the provisions of this Act, and
such spirits and the packages containing the same shall be
forfeited.

68. Every master who shall receive unpermitted spirits Penalty on
master receiving on board any ship shall be guilty of an offence against the

provisions of this Act, and the ship shall be liable to forfeiture. spirits on board.

69. All spirits on which duty has not been paid, which V ~ ; o ~ ~ duty
are brought into a town not having a Government warehouse, warehoused if
and all &ch spirits not stored a; the place of manufacture ::~gE::i;
or in a Government warehouse, shall be forfeited. spirit warehouse.

70. All spirits stored in a Government warehouse z;;;'th,";~:~ of
shall, while in such warehouse, be at the risk of the owner owner.
of such spirits.

71. If the spirits so stored shall be lost or damaged ~ ~ ~ ~ ~ Y ~ < ~
through the wilful misconduct or wilful neglect of any of- spirits lost by his
ficer, such officer shall be guilty of an offence against the miscOnduct~
provisions of this Act, and the value of such spirits shall be
a charge on the officer's salary, and shall be paid out of the
Treasury to the owner thereof.

LAWS OF ANTIGUA AND BARBUDA

2 4 CAP. 158) Exczse

Officer to give
certificate to

72. (1) Whenever spirits shall be so stored the officer
persons storing for the time being in charge of such warehouse shall ascer-
spirits. tain rhe quantity and strength of the spirits in each package

on arrival, and shall deliver a certificate in the form in
Schedule I . Schedule I to the person storing such spirits or his agent.

When spirits do
not correspond

(2) In the event of such spirits on arrival not correspon-
with permit ding with the permit under which they were removed, the
officer to officer in charge of the warehouse shall refuse to deliver such
fact to
Comptroller of certificate and forthwith notify the facts to the Comptroller
Customs. of Customs.

Duties and 73. (1) No spirits so stored shall be delivered fbr
storage fees to be
paid before consumption in Antigua and Barbuda except on the
removal of spirits production of the Comptroller of Customs' receipt for the
from warehouse.

duties for which such spirits may be liable, and no spirits
so stored shall be removed except on payment of the rates
fixed by the Cabinet for storing such spirits.

Spirits stored to
be cleared for
consumption in
Antigua and
Barbuda for
exportation or
re-distillation
after two years
unless owner
desirous of
re-warehousing.

(2) Spirits so stored shall be cleared either for consump-
tion in Antigua and Barbuda, for exportation or re-distillation
at the expiration of two years from the day on which the
same were warehoused, unless the owner of such spirits is
desirous of re-warehousing them, in which case they shall
be gauged and tested by an officer, and the warehouse rent
due at the date of such examination shall be paid and the
quantity and strength so found shall be re-warehoused by
the owner in the same manner as on the first storage of such
spirits.

(3) All such spirits not so cleared or re-warehoused shall,
after one month's notice in the Gazette and in one newspaper
published in Antigua and Barbuda be forfeited and dealt
with as hereinafter provided in the case of forfeited spirits.

When proof
spirits in

74. If at any time the spirits stored at any distillery
distillery exceeds shall exceed one thousand liquid gallons, the Comptroller
1000 gallons of Customs may by writing under his hand request the
Comptroller of
Customs may distiller to remove such quantity in excess to a Government
require excess to warehouse within fourteen days, and any distiller failing to
be stored in
~~~~~~~~~t comply with such request shall, unless he shall prove to the
warehouse. satisfaction of the Magistrate that he was unable for good

cause to do so, be guilty of an offence against the provisions
of this Act.

LAWS OF ANTIGUA AND BARBUDA

Excise (CAP. 158 25

XI. ILLICIT DISTILLING

75. Every person who is found in possession of any Illicit still
illicit still shall be liable to pay a penalty not exceeding five
thousand dollars, and such illicit still shall be forfeited and
may be removed and shall be disposed of as the Minister
may direct.

76. Every person, other than a person holding a cur- Possession of
wash or low

rent and valid licence for the purpose of distillation, who
is found in possession of any wash or low wines shall be liable
to a penalty not exceeding five thousand dollars and all such
wash and low wines shall be forfeited.

77. Every person who shall make or cause to be made signalling to
illicit distiller.

or aid or assist in making any signal to any person engaged
in illicit distilling or give any warning to any person so
engaged of the approach of any Customs officer, police con-
stable or of any person acting in his or their aid may be
taken into custody without a warrant by any such Customs
officer, police constable or person acting in his or their aid,
and shall be liable to a penalty not exceeding three thou-
sand dollars.

XII. PROCEDURE AND PENALTIES

78. If any person liable to be arrested and detained Liability to
under the provisions of this Act, shall not be detained at arrest.
the time of committing the offence for which he is so liable,
or after detention shall make his escape, any Customs officer
or Excise officer or police constable may stop, arrest and
detain such person at any time afterwards, and carry him
before any Magistrate to be dealt with as if detained at the
time of committing the offence.

79. It shall be lawful for the Comptroller of Customs, As prosecutions. to
if he shall think fit or shall be so directed by the Governor-
General, to conduct in person all prosecutions for offences
committed against this Act whether the information or com-
plaint be lodged in his name or not.

80. Every offence against this Act may be heard and Mode of
procedure.

dctermined by any Magistrate as an offence punishable on
summary conviction, and the mode of procedure except as

LAWS OF ANTIGUA AND BARBUDA

CAP. 158) Excise

varied by this Act shall be according to the provisions of
any Act now in force or hereafter to be passed governing
the procedure before Magistrates.

Chief Revenue 81. In the temporary or unavoidable absence of the
officer or other

appointed Comptroller of Customs it shall be lawful for the first out-
by Publif Service door officer or any person appointed by the Public Service
Comm~ss~on may
act. Commission to do all such acts as the Comptroller of Customs

is empowered to do under this Act.

*ppropriation 82. All penalties imposed and the moneys arising from
penalties.

the sale of things forfeited under this Act shall be paid to
the Comptroller of Customs for the public uses of Antigua
and Barbuda:

Provided that the Governor-General may award such
portion of a penalty when recovered as he may think fit to
such person or persons as shall have aided in the detection
or prosecution of the offence.

Officer or police
officer may

83. It shall be lawful for any officer, Assistant
search premises Superintendent of police, sergeant of police or Justice of the
for unpermitted Peace to enter if necessary by force and search any premises
spirits.

or ship where there is probable cause to believe that unper-
mitted spirits or spirits liable to forfeiture under any law
of Antigua and Barbuda or any unregistered or unlicensed
or illicit still are concealed and to seize any unpermitted spirit
or spirits liable to forfeiture or any such still and any such
person who shall refuse or delay to admit such officer after
he shall have declared his name and business shall be guilty
of an offence against the provisions of this Act. But the
damage (if any) caused by such forcible entry shall be paid
by the Comptroller of Customs to the owner of such premises
or ship if no unpermitted spirit or spirits liable to forfeiture
or any such still be found therein.

Penalty for
removing

84. Whosoever uses any still for the purpose of distilla-
forfeited stills or tion without having obtained a licence so to do and whosoever
apparatus. removes any forfeited still or distillery apparatus or any

spirits, packages, boats, carts, horses, mules, or other cattle
or any other thing forfeited under this Act shall be liable
to a penalty not exceeding three thousand dollars.

LAWS OF ANTIGUA AND BARBUDA

Excise (CAP. 158 27

85. Any officer may seize and remove all stills and Officer may
remove things

apparatus connected therewith, spirits, packages, boats, carts, forfeited and
horses, mules and other cattle liable to forfeiture and scales same may be
and weights forfeited under this Act and anything so forfeited 'Old.
shall be sold under the order and direction of the Comptroller
of Customs at auction after ten days' previous notice of such
sale published in the Gazette and in one newspaper published
in Antigua and Barbuda unless relief shall be granted in any
case by the Cabinet. Any officer may take samples of wash
and of spirit for analysis.

86. All spirits forfeited under this Act, on which the ~ ~ ~ i ~ ~ d ~ P ; ; j ~ ;
duties have not been paid, shall be sold subject to the duties to duty.
to which the same are liable and shall not be delivered to
the purchaser except on production of the Comptroller of
Customs7 receipt for the payment of such duties.

87. Whosoever shall obstruct, hinder, molest or other- E;:,h;t f01
wise interfere with any Justice of the Peace, officer or other persons acting
person authorized to perform any act or duty under this Act under this Act.
or any of their respective servants in the discharge of any
authority conferred or duty imposed under this Act shall be
guilty of an offence against the provisions of this Act.

88. If any person wilfully makes and subscribes or Persons making
false declarations

uses any false declaration, or makes or signs or uses any either in writing
declaration, certificate, instrument, or other document Or otherwise

fraudulently
required by any Excise Laws to be verified by signature only alterin*
or required by or under the direction of the ~ o m ~ t r o l l e k documents

relating to excise
of Customs or used in any business or matter relatinn to of - 0 ,
the excise, the same being untrue in any particular or if any misdemeanour.
person makes or signs any declaration made for the
consideration of the Comptroller of Customs or any
application presented to him the same being untrue in any
particular; or if any person required by any Excise Laws
to answer questions put to him by any officer wilfully and
with intent to deceive answers any such question falsely or
if any person counterfeits, falsifies or wilfully uses when ,
counterfeited or falsified any document required by any
Excise Laws or by or under the direction of the Comptroller
of' Customs or any instrument used in the transaction of the
business or matter relating to the excise or fraudulently alters
any document or instrument or counterfeits the seal, signature
or initials or other mark of or used by any officer for the

LAWS OF ANTIGUA AND BARBUDA

Penalty on
officers colluding
with any person
in evading or
infringing
provisions of this
Act.

Penalty on
persons offering
bribes to officers.

Removal or
rescue of things
forfeited under
this Act.

Punishment for
obstructing
persons acting
under this Act.

CAP. 158) Excise

verification of any such document or instrument or for any
other purpose in the conduct of business relating to the Excise
Department or its officers; every person so offending shall
be guilty of a misdemeanour and may be punished by a fine
not exceeding three thousand dollars or imprisoned with or
without hard labour for any term not exceeding one year.

89. If any officer shall be found guilty of collusion
with any person in evading or infringing the provisions of
this Act or of any fraud in the performance of his duties
he shall on conviction before the High Court in its criminal
juridiction be liable to be imprisoned for any term not
exceeding eighteen months with or without hard labour.

90. Any person offering or causing to be offered to
any officer any money or other valuable consideration with
intent to corrupt such officer shall be guilty of an offence
against the provisions of this Act and any officer accepting
or receiving any money or other valuable consideration
offered on the part of a distiller or spirit-seller, whether
licensed or not, shall also be guilty of an offence against the
provisions of this Act.

91. (1) Whosoever, after seizure, or with intent to
avoid seizure shall remove anything forfeited or liable to
forfeiture under this Act;

(2) Whosoever shall rescue or retake any such thing after
seizure;

(3) Whosoever shall obstruct, hinder or molest or other-
wise interfere with the Comptroller of Customs, or any Justice
of the Peace, officer, or other person authorized to perform
any act or duty under this Act, or any of their respective
servants or assistants, in the discharge, of any authority or
duty conferred or imposed under this Act;

(4) Whosoever shall tamper with spirit by the addition
of substances or liquids to conceal the strength; and

(5) Whosoever shall interfere with the finding of a cor-
rect strength by any device, or interfere with the taking and
recording of a true account of quantity,

LAWS OF ANTIGUA AND BARBUDA

Excise (CAP. 158 2 9

shall be liable to punishment as guilty of an offence against
this Act.

92. All persons violating or concerned in violating Penalty for
offences where

any of the provisions of this Act for which the amount of not
penalty is not specially fixed shall be liable for a first offence pr0vaed.
to a penalty not exceeding three thousand dollars and in
default of payment to imprisonment with or without hard
labour for any term not exceeding four months and for a
second or subsequent offence to a penalty not exceeding five
thousand dollars and in default of payment to imprisonment
with or without hard labour for any term not exceeding six
months.

93. Proceedings for recovery of penalties for any Limitation of
time for recovery

offence against the provisions of this Act shall be commenc- penalties.
ed within twelve months after the commission of the offence
and not afterwards.

94. (1) The Cabinet may make regulations not being F,"':t::nlake
inconsistent with this Act for better carrying out the pur-
poses thereof and may frame a tariff of fees and all such
regulations and such tariff of fees shall after publication in
the Gazette operate as if the same were parts of this Act.

(2) Every person committing a breach of any such
regulation shall be liable on summary conviction to a penalty
not exceeding five hundred dollars.

95. The Minister may add to or alter the forms and ~ ~ ~ : " f , " r d , " , , t O
the Schedules annexed to this Act. Any forms framed by
the Minister shall be deemed authentic if purporting to be
issued under the authority of this Act.

96. It shall be lawful for the Cabinet to make regula- E : ~ c ~ ~ ~ ~ ~ O*
tions for the carrying into effect of the provisions of this Act
and to suspend by proclamation the operation of this Act
or any part thereof, and for such period of time as may be ,
thought expedient, and again in like manner to revive the
same or any part thereof.

LAWS OF ANTIGUA AND BARBUDA

30 CAP. 158) Excise

SCHEDULE A. S. 7

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LAWS OF ANTIGUA AND BARBUDA

Excise (CAP. 158 35

REMOVAL.

-

SCHEDULE F. S. 50

PERMIT FOR THE REMOVAL O F
SPIRITS T O BE ATTACHED T O

PACKAGE.

No. Antigua and Barbuda
19

to be conveyed by for

PERMISSION to
to remove gallons
of proof spirits to a

(No. )

and no longer

No. Antigua and Barbuda
19

PERMSSION is hereby granted to

to remove
gallons of proof spirits
in a (No. )
from to
to be conveyed by
for
to be in force for

I and no longer
Officer. Officer.

LAWS OF ANTIGUA AND BARBUDA

3 6 CAP. 158) Excise

To the Officer:
No.

SCHEDULE G. S. 54

District.

A permit is required for removal of the spirits described below
from t o for

Date.

No. of Package. Description of Package.
CONTENTS.

Quantity. Strength.

LAWS OF ANTIGUA AND BARBUDA

Excise (CAP. 158 3 7

SCHEDULE H. S. 57(2)

Table that may be used in accordance with section 57 to convert into equivalent
of proof spirits, alcoholic liquids imported from countries where the proof scale
according to Sykes' hydrometer is not recognised by law.

Per cent. of
mixture

known as
proof spirit

in 100 parts
at 62' F.

Per cent. of
mixture

known as
proof spirit

in 100 parts
at 62' F.

Per cent. of
alcohol in

100 parts of
dutiable
liquid at
62' F.

Per cent. of
alcohol in

100 parts of
dutiable
liquid at
62O F.

Per cent. of
mixture

known as
proof spirit

in 100 parts
at 62O F.

Per cent. of
alcohol in

100 parts of
dutiable
liquid at
62O F.

LAWS OF ANTIGUA AND BARBUDA

3 8 CAP. 158) Excise

SCHEDULE I. S. 59(2)

I certify that the spirits described in annexed Schedule have this day been
deposited in the warehouse in the town of

by

Officer.
Date.

Officer
granting it.

No. of
Permit.

No. of
Package.

Description
of Package.

Distillery.
CONTENTS.

~ ~ ~ ~ ~ i ~ ~ . Strength.