Certificates

(1) A certificate shall only be issued by a dealer or his agent authorised by him in writing. (2) The Comptroller shall personally or through the Excise Officers supply books of blank certificates to dealers who may apply for them and pay the prescribed prices therefor and in each such book every blank form of certificate shall have a blank form of counterfoil annexed thereto and every blank form of certificate shall be numbered consecutively commencing with the first which shall be numbered 1 and the blank form of counterfoil annexed to every blank form of certificate shall bear the same number as the blank form of (3) No certificate shall be issued except a certificate taken from a book so supplied and certificates shall only be used or issued in the order in which they are numbered. (4) Before a certificate is issued the person issuing the certificate shall correctly fill up in the blank form of counterfoil annexed to the certificate all the particulars which under this Act or the regulations the certificate is required to contain so that the counterfoil may correspond with the certificate and shall correctly date and sign the counterfoil. 38 (5) Whenever a certificate is issued the corresponding counterfoil shall be allowed to remain in the book from which the certificate is detached. (6) Any person issuing a certificate shall correctly date and sign the same. (7) Any person contravening this section or issuing a certificate which is not in accordance with the facts or does not comply with this Act or the regulations shall be liable to a fine not exceeding one hundred dollars. (8) Every dealer shall cause every book containing any counterfoil or counterfoils of certificates issued by him or his agent to be kept for the space of one year at the least computed from the date of the last of such counterfoils, and if any dealer fails to comply with this section he shall be liable to a fine not exceeding fifty dollars. (9) Every certificate shall be in the prescribed form and shall contain the following particulars, (a) the quantity and denomination of the spirits removed, sent out or delivered; (b) the number and description of the packages in which the spirits are contained; (c) the date of the removal, sending out or (d) the name of the dealer by whom and a description sufficient for identification of the premises from which the spirits are removed, sent out or delivered; (e) the name of the person to whom and a description sufficient for identification of the premises or place to which the spirits are to be removed, sent or delivered; and (f) the mode of conveyance, and, if by water, the name and description of the ship, and the name of the master thereof. Queen’s ware- house.