EXCISE DEPARTMENT
Previous to the confederation of the provinces, the excise duties, the canal tolls and the harbor dues were collected under the management of the Customs Department. The revenues from the other public works were collected either by the Department of Public Works or by the Crown Lands Department and the issue of bill stamps was managed by a Board of Stamps and Excise.
By the act constituting the Department of Inland Revenue, it was enacted that the Department should have the control and management
- Of the collections of all duties of excise.
- Of the collections of all stamp duties and the preparation and issue of stamps and stamped paper, except postage stamps.
- Of Internal taxes.
- Of Standard weights and measures.
- Of the administration of the laws affecting the culling and measuring of timber and the collection of slidage and boomage dues.
- The collection of bridges and ferry tolls and rents.
These conditions have at different dates been changed until now.
The Inland Revenue consists of Excise, Weights and Measures, Gas and Electric Light, and Food Inspections.
Excise is the branch which supervises and collects the duties from distilleries, malthouses, breweries, tobacco factories, cigar factories, bonding warehouses, compounders, bonded factories for the manufacture in bond of vinegar, acetic acid, perfumes, pharmaceutical preparations, soaps, fulminates, malt cereals, etc.
The Inland Revenue is divided into two services: the Inside and the Outside.
The Inside comprises all officials in the Department at Ottawa.
The Outside comprises all the rest of the staff, the officials who actually assess and collect the revenues and duties.