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Alcohol, Tobacco, Fuel and Electricity Excise Duty ActVIDEO ON THE TOPIC: Learning how to make tobacco. Color curing my tobacco so I can ferment it.
This little book is intended for the man who uses tobacco. While there is a very extensive literature concerning tobacco, yet it is surprising how few books there are written expressly for the smoker. Much has been written concerning culture, production and manufacture; the historical and anecdotal aspects have been catered for; pamphlets and books abusing and denouncing the use of tobacco are plentiful; but the smoker will find it difficult to get a book just giving him the facts concerning tobacco and smoking, which he ought to know, and omitting matters, which, although interesting, are not necessary.
This little book is an attempt to fulfil that purpose; and it is felt that no apology is needed for its appearance. If the average user of tobacco is questioned concerning the matters treated in the following pages, he will be found ignorant of them. This ought not be so. The custom of tobacco smoking is so general and so intimate a part of the daily life of the great majority of men, that a better acquaintance with the plant, its qualities, uses and effects, should be cultivated and welcomed.
No claim is made for originality. The facts here stated have been gathered from various [Pg 8] sources and the only credit claimed is for putting them together in a concise and consecutive form. The object aimed at is to give information. The man who uses tobacco daily should know what he is doing. If statements are made either verbally or in print concerning the custom he should be able to verify them or show that they are incorrect.
It is trusted that the information given in these pages will enable him to form a clear judgment whatever the judgment may be. It may be felt that many aspects of the use of tobacco and matters connected with it have either not been touched on, or only referred to very briefly. The reader who may desire further information will find it in the bibliographical references given throughout the book.
These references have generally been consulted by the author and his indebtedness is acknowledged here. The history of tobacco commences with the discovery of the New World by Columbus. The Chinese claim that it was known and used by them much earlier, but there appears to be no evidence to support this claim.
Columbus found the natives of Cuba smoking the dried leaves, and his followers are said to have brought the plant to Spain about Oviedo published a book entitled La Historia general de las Indias in Seville in , in which he mentions pipe smoking. It may be inferred that this custom was well established in Spain then. Sir Walter Raleigh is usually credited with having brought tobacco to England for the first time from Virginia in ; and the Virginian Colonists are known to have cultivated the plant at that time; but there is evidence enough to show that Sir Francis Drake was the first to introduce the plant into England.
Some give the date of introduction by Drake as Raleigh was, however, probably the first English distinguished smoker, and he cultivated the plant on his estate at Youghal, Ireland. There is no doubt about the culture of tobacco by the early English Colonists in the U. From Virginia it spread to the other colonies. In Peru and other parts of South America the growing of tobacco was well established at the time of the Spanish Conquest.
Catherine was pleased with it and is said to have become quite addicted to its use. Many persons erroneously give credit to Nicot for the introduction of tobacco into Europe. From Spain and [Pg 15] England, the use of tobacco spread by degrees all over the known world. Penn, W. The Soverane Herbe; a history of Tobacco. Chapters I, II. London and New York, Bouant, E. Le Tabac; culture et industrie. Paris, Shew, Joel. Tobacco; its history, nature and effects on the body and mind.
Wortley, Billings, E. Tobacco; its history, varieties, culture, etc. Chapters II, IV. Hartford, Conn. Comes, O. Histoire, geographie, statistique du Tabac.
Naples, Fairholt, F. Tobacco; its history and associations. London, Wolf, Jakob. Der Tabak und die Tabakfabrikate. Chapter I. Leipzig, Other well-known members of this family are the Irish potato, the red pepper, the tomato, the egg-plant, etc. Of this genus there are about 50 separate species, one of which, Nicotiana Tabacum , supplies almost all the tobacco of commerce. Plants of this species grow from 2 feet to 9 feet in height; they have numerous wide-spreading leaves sometimes as much as 3 feet in length; these leaves may be oval, oblong, pointed, or lanceolate in shape, and are generally of a pale green color when young; they are arranged alternately in a spiral on the stem; the root is large and fibrous; the stem is erect, round and viscid, branching near the top.
The alternate arrangement of the leaves on the stalk, succeeding each other spirally, so that the 9th overhangs the 1st, the 10th the 2nd, and so on, is very characteristic. The distance on the stalk between the leaves is about 2 inches. Flowers are in large clusters, with corollas of rose color, or white tinged with pink.
The leaves and stalks are covered with soft downy hair. The plant is perennial but crops are usually raised from seed. Of this species N. Tabacum there are probably more than varieties grown in the U. Some of the best known will be described later. Tabacum Havana, East Indian and European tobaccos principally belong. The other important species are:.
Nicotiana Persica. Grown in Persia. This has a white flower and the leaves almost enwrap the stem. It is used almost exclusively as a pipe-smoking tobacco. Some claim that this is only a variant of N.
Nicotiana Repanda. This is a species of Cuban tobacco entirely different from that grown in the Havana district. It is also called Yara. Nicotiana Rustica. A kind of wild growing tobacco principally cultivated in Mexico, and which is claimed as the parent of some of the Turkish, Syrian and Latakia tobaccos although many authorities claim that these tobaccos belong to the species N.
The European tobacco is hardier than the American parent plant. The leaves are smaller. Also includes common Hungarian and Turkish tobaccos. There are large and small leaved varieties.
Grown in Syria and largely in Central Asia. Used as a cigarette tobacco in the Orient. It has been stated above that there are many varieties of N. Tabacum in the U. Of these the most important are known to botanists [Pg 18] by the names, Nicotiana Tabacum Macrophylla and Nicotiana Tabacum Angustifolia. Maryland tobacco belongs to the Macrophylla variety and there are many other types differing from each other according to shape of the leaf, size of the stalk, etc.
Virginian tobacco is of the Angustifolia variety, and of this also there are many different types. Most European and other grown tobaccos have been raised from original plants of the Maryland and Virginian varieties. It should be remembered that there is no essential difference in cigar, pipe smoking or cigarette tobaccos. The differences are physical only. All kinds may be obtained from the same species or even the same variety of the species by suitable culture and crossing.
Anastasia, G. Scafati, Killebrew, J. Tobacco leaf; its culture and cure, marketing and manufacture. Part I. New York, Lock, C.
Beer Spirits Wine. Wine for personal or family use. You cannot produce spirits for beverage purposes without paying taxes and without prior approval of paperwork to operate a distilled spirits plant. You should also review our Home Distilling page.
EDM2-1-1 Licence Types
A receives untaxed tobacco products for the purpose of making a first sale in this state from a manufacturer outside the state or within the state or otherwise brings or causes to be brought into this state untaxed tobacco products for sale, use, or consumption;. B using a warehouse or another location to store tobacco products; or. C otherwise conducting through a physical presence tobacco product-related business in this state. A the first transfer of possession in connection with a purchase, sale, or any exchange for value of tobacco products in or into this state, which:.
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Voith provides important systems, technologies and components for the reliable, hygienic, safe, and sustainable production of food, beverages and tobacco products. There are strict requirements for climatic conditions and air technology in the production and warehouse area when manufacturing food, beverages, and tobacco products. Voith provides cooling systems and process air systems for the production and warehousing of dairy products, food, beverages, brewery and tobacco products. The scope of delivery also includes state-of-the-art system-oriented automation technology. Reliable and highly available drive-system products are one important factor in achieving optimal production results. For example, fluid couplings can be found in the drive systems of grinders, mills and shredders. Voith control systems regulate steam turbines for power generation. In shredders our universal joint shafts transfer the torque efficiently from the motor to the shredder rotor. With roll covers made of various materials and high-tech fabrics, Voith provides high-quality solutions for the food processing industry. Leading-edge technology and efficient processes ensure high reliability.
From: Canada Revenue Agency. The Excise Act, requires a person to obtain a licence to perform certain restricted activities or to benefit from certain privileges related to alcohol and tobacco. This memorandum explains the types of licences available under the Act. All legislative references in this publication are to the Excise Act, the Act unless otherwise specified.
Vertical integration is something that Rocky Patel has been thinking about for a long time. Many cigar makers in the premium sector claim to have complete control. Few actually do, but if Andrew Carnegie could pull it off with his steel company, why not Rocky Patel? A few days before that, he was in Mexico. He lights up a concept cigar, a contender to become part of his portfolio of brands, which accounted for nearly 20 million in unit sales in It has no name, just a number. This cigar here tastes dirty. He places it on an ashtray and looks for another cigar. This reject is one of many blends put together for him at Tabacalera Villa Cuba S. Patel takes the two-hour flight from Miami to Nicaragua whenever he can just to oversee the operation, albeit intermittently.
This Memorandum contains procedures and information for commercial importations of wine, spirits, raw leaf tobacco and tobacco products on or after July 1, This Memorandum provides information on the reporting and submission of customs documentation requesting release and final accounting of imported alcohol and tobacco under the Customs Act. The information in this Memorandum provides guidelines only. It does not replace or amend legislation, regulations or other memoranda. For further information on completing and submitting customs documentation, refer to Memorandum D, Coding of Customs Accounting Documents. The Excise Act applies to beer and the Excise Act, applies to all other alcohol and tobacco. According to sections Imported tobacco products and raw leaf tobacco are subject to excise duty levied under the Excise Act, that is paid and collected under the Customs Act. When more than one possible rate of excise duty is applicable to a single customs tariff classification number, the excise duty rate is reported on customs documentation using the excise tax field refer to Appendix.
This little book is intended for the man who uses tobacco. While there is a very extensive literature concerning tobacco, yet it is surprising how few books there are written expressly for the smoker. Much has been written concerning culture, production and manufacture; the historical and anecdotal aspects have been catered for; pamphlets and books abusing and denouncing the use of tobacco are plentiful; but the smoker will find it difficult to get a book just giving him the facts concerning tobacco and smoking, which he ought to know, and omitting matters, which, although interesting, are not necessary. This little book is an attempt to fulfil that purpose; and it is felt that no apology is needed for its appearance. If the average user of tobacco is questioned concerning the matters treated in the following pages, he will be found ignorant of them. This ought not be so. The custom of tobacco smoking is so general and so intimate a part of the daily life of the great majority of men, that a better acquaintance with the plant, its qualities, uses and effects, should be cultivated and welcomed.
CCH Amazon. Account Options Sign in. Conseguir libro impreso. This authoritative title is a great resource for anyone working with New York State tax issues.
NCBI Bookshelf. The tobacco plant is thought to have originated on the mainland between North and South America. Its cultivation probably dates back at least years; tobacco seeds were discovered during archaeological excavations in both Mexico and Peru around BC, which shows that tobacco was an article of value to the inhabitants Voges, American Indians were probably the first people to smoke, chew and snuff tobacco, as early as the s Christen et al.
The "importer" of U. A commercial importer may purchase from a number of U. A commercial importer shall be responsible for the performance of and shall direct all functions and activities relating to the importation process, including securing an import permit from the Board of Foreign Trade in the name of TTWMB and letters of credit or other payment documents.
Figure 1: Processing flowchart for Oriental tobacco. Cargo information. Marine insurance. Load securing.