§ (1) There shall be charged, levied, and paid on any tinder box, tinder lighter, or other mechanical and portable contrivance for producing a spark or flame, imported into Great Britain or Ireland, a duty of Customs of five shillings.
§ (2) There shall be charged, levied, and paid on any tinder box, tinder lighter, or other mechanical and portable contrivance for producing a spark or flame, manufactured in Great Britain or Ireland, an Excise duty of five shillings.
§ (3) If any person manufactures for sale a tinder box, tinder lighter, or other mechanical and portable contrivance for producing a flame, without paying duty in accordance with this Section, that person shall be liable in respect of each offence to an Excise penalty of fifty pounds.
§ Amendments made:
§ In Subsection (1), after the word "flame" ["spark or flame"], insert the words "in this Act referred to as mechanical lighters." In the same Subsection, leave out the words "five shillings" ["Customs of five shillings"], and insert instead thereof the words "one shilling in the case of mechanical lighters requiring the use of spirit, and of sixpence in any other case."
§ In Subsection (2), leave out the words "tinder box, tinder lighter, or other mechanical and portable contrivance for producing a spark or flame," and insert instead thereof the words "mechanical lighter." In the same Subsection, leave out the words "five shillings" ["duty of five shillings"], and insert instead thereof the words "one shilling in the case of mechanical lighters requiring the use of spirit, and of sixpence in any other case."
§ In Subsection (3), leave out the words "tinder box, tinder lighter, or other 441 mechanical and portable contrivance for producing a flame," and insert instead thereof the words "mechanical lighter."
§ After Subsection (3) add the following new Sub-section:
§ "(4) The Commissioners of Customs and Excise may make regulations prohibiting the manufacture of mechanical lighters except by persons holding a licence and having made entry for the purpose, and for fixing the date of the expiration of the licence, and also for regulating the manufacture of mechanical lighters and the removal from the manufactory of mechanical lighters with a view to securing and collecting the Excise duty imposed by this Act, and may by those regulations apply to the Excise duty on mechanical lighters and to manufacturers of mechanical lighters any enactments relating to any duty of Excise or Customs and to persons carrying on any trade subject to the laws of Excise.
§ If any person acts in contravention of, or fails to comply with, any of those regulations, the article in respect of which the offence was committed shall be forfeited, and the person committing the offence shall be liable in respect of each offence to an Excise penalty of fifty pounds."—[Mr. McKinnon Wood.]