11. Excise

It shall be lawful for His Majesty in Council to make rules for the following purposes -

to prescribe the form in which an application for a licence to distil or manufacture shall be made;

to prescribe the form in which such licence shall be issued;

to prescribe the books and registers to be kept by the distiller or manufacturer, and returns to be submitted by him;

to regulate the hours during which distilla-tion or manufacture may or may not take place, and at which dutiable goods may be removed from distillery, factory or place of distillation or manu-facture;

to regulate the manner in which duty shall be paid and to safeguard the revenue to be derived therefrom;

to regulate the erection, inspection, supervi-sion, management and control of distilleries, fac-tories and places for distillation or manufacture of dutiable goods, and the fittings, implements and apparatus to be maintained therein;

to prescribe what accommodation the distil-ler or manufacturer shall be required to furnish free of cost for such excise officers as he may deem to be necessary for the control of the distillery or factory.