(2) The excise taxes as imposed by the preceding subsection one shall be payable at the time of importation or when taken out of warehouse for consumption in addition to the present duties of customs or at the time of sale by the Canadian manufacturer, but shall not apply on playing cards when exported, and shall- be accounted for to Hlis Majesty in accordance with such regulations as may be prescribed by the Minister of Customs and Inland Revenue.
(3) (a) A tax of thirty cents per gallon on wines of all kinds, except sparkling wines, containing ,mot more than forty per cent of proof spirits;
(b) A tax of three dollars per gallon on champagne and all other sparkling wines.
(4) The excise taxes as imposed by the preceding subsection three shall be payable at the time of sale by the Canadian manufacturer, but shall not apply to such wines when exported, and shall be accounted for to His Majesty in accordance with such regulations as shall be prescribed by the Minister of Customs and Inland Revenue.
(5) Every person selling or dealing in the articles upon which taxes are imposed as prescribed by this section may be required by the Minister of Customs and Inland Revenue to take out an annual license therefor, for which license a fee not exceeding two dollars shall be paid and the penalty for neglect or refusal to obtain a license shall be a sum not exceeding one thousand dollars which shall be recoverable upon summary conviction.
2. Resolved, that any enactment founded on the preceding resolution shall be deemed to have come into force on the tenth day of May, nineteen hundred and twenty-one.