10. (1) The owner of every mill shall furnish to the Collector, on or before the 7th day of each month, a return stating the total amount of oils extracted in the mill during the preceding month, together with such further information in regard thereto as may be prescribed: Provided that no return shall be required in regard to oils extracted before the commencement of this Act. (2) Every such return shall be made in such form and shall be verified in such manner as may be prescribed.