Taking account, etc., of spirits on arrival at Queen’s warehouse

(1) On the arrival at the Queen’s warehouse of any spirits required to be warehoused under this Act, the Excise Officer in charge of such Queen’s ware-house shall take an account of the quantity and strength at proof of the spirits, and shall enter such account, with the mark and (2) Such Excise Officer shall deliver to the distiller or his agent a receipt in the prescribed form under his hand, specifying the mark, number, and contents of each package, and the several particulars so found by him, with the day of the month and the year when such spirits were warehoused, the date and number of the permit under which the spirits were received, and the name of the distiller warehousing the spirits, 31 and the re-gauge certificate in the prescribed form shall forthwith be forwarded by the Excise Officer to the (3) If the quantity of spirits at proof received at a Queen’s warehouse in any package is found deficient of the quantity of spirits at proof specified in the permit the person on whose behalf the spirits were removed shall become chargeable with the duty on the deficiency, Provided that, (a) the person shall not be chargeable with the duty if the deficiency does not exceed the following quantities, that is to say, from the time the spirits were drawn off from the spirit receivers in the distillery until the spirits are received into a Queen’s warehouse, (i) two gallons of spirit at proof per cent. for the first week; (ii) one half gallon of spirit at proof per cent. for the next two weeks; and (iii) one gallon of spirit at proof per cent. per month for the remainder of the period until the spirit is lodged in the Queen’s warehouse; and (b) the person shall not be chargeable with the duty if the Comptroller is satisfied that the deficiency is due to accident and not to fraud. (4) Such duty shall be payable on the demand of the Proper Authority. (5) If any duty remains unpaid for ten days after the demand has been made, the distiller is liable to a fine not 32 exceeding fifty dollars, and any of the spirits remaining may be disposed of by the Proper Authority in satisfaction of the duty and penalty.