Section 3. In this Act

CHAPTER I. PRELIMINARY. Short title. 1. This Act may be called "The Excise Act, 1881": Local extent. It extends to the territories administered respectively by the Lieutenant-Governors of the North-Western Provinces and the Panjáb and the Chief Commissioners of Oudh, the Central Provinces, British Burma, Coorg, and Ajmer and Merwára; and it shall come into force on the first day of January, 1882. Repeal of Act X of 1871. 2. On and from that day the Excise Act, 1871, shall be repealed, but all rules made, powers conferred and licenses and farms granted under that Act and in force on the same day shall be deemed to have been 1881.] Excise. 371 been respectively made, conferred and granted under this Act. 3. In this Act-- (a) "Chief Revenue-authority" means— in the territories administered by the Lieutenant-Governor of the North-Western Provinces—the Board of Revenue; in the territories administered by the Lieutenant-Governor of the Panjáb—the Financial Commissioner; and in the territories respectively administered by the Chief Commissioners of Oudh, the Central Provinces, British Burma, Coorg, and Ajmer and Merwára—the Chief Commissioner: (b) "Collector" includes any Revenue-officer in independent charge of a District and any officer appointed by the Local Government to discharge, throughout any specified local area, the functions of a Collector under this Act: "Commissioner of Revenue" means any officer appointed by the Local Government to discharge, throughout any specified local area, the functions of a Commissioner of Revenue under this Act: (c) "Magistrate" means any Magistrate exercising powers not less than those of a Magistrate of the second class, or any Magistrate of the third class specially authorized in this behalf by the Magistrate of the District: (d) "Place" includes also house, boat and raft: (e) "Tári" means the sap of any kind of palm-tree: (f) "Fermented liquor" means malt liquor, wine, pachwai and fermented tári, and, in any provision of this Act, shall, if the Local Government, subject to the control of the Governor General in Council, so directs, include any other fermented liquor, and also tári though it may not have perceptibly begun to ferment: (g) "Spirit" Interpretation clause. "Chief revenue-authority": "Collector": "Commissioner of revenue": "Magistrate": "Place": "Tári": The National Archives of the United States 372 Excise. [ACT XXII "Spirit": (g) "Spirit" means any liquor containing alcohol obtained by distillation: "Intoxicating drugs": (k) The expression "intoxicating drugs" means ganja, bhang, charas, and every preparation and admixture of the same: "Tola": (i) "Tola" means a weight of one hundred and eighty grains Troy: "Ser": (j) "Ser" means a weight of eighty tolas: "Retail": (k) The articles next hereinafter mentioned shall be deemed to be sold retail within the meaning of this Act when sold in quantities not exceeding those next hereinafter specified in respect of them, that is to say,— foreign spirit or foreign fermented liquor, two imperial gallons or twelve reputed quart bottles; country spirit, one ser, and in British Burma one reputed quart bottle; country fermented liquor, four sers, and in British Burma four reputed quart bottles; bhang, or any preparation or admixture thereof, one quarter of a ser; ganja or charas, or any preparation or admixture thereof, five tolas: "Wholesale." If sold in larger quantities they shall be deemed to be sold wholesale. "Country spirit": In any case in which doubt arises the Local Government may decide what for the purposes of this Act shall be deemed to be "country spirit," "country fermented liquor," "foreign spirit," and "foreign fermented liquor"; and such decision shall be binding on the Courts. "Foreign spirit."