THE HONGKONG GOVERNMENT GAZETTE, SEPTEMBER 17, 1909. 715
revenue officer to enter such warehouse and to inspect the Prescribed stocks of liquors kept therein and to take samples thereof books to be and to inspect and make copies of and extracts from any
kept. hooks of account kept in connection therewith.
(2.) The keeper of any King's warehouse and the licen- see of any liccused warehouse shall at all times keep proper books showing such particulars of all dutiable liquors ware- housed therein and of all liquors removed therefrom as shall be prescribed by regulations from time to time to be made under this Ordinance by the Governor-in-Council.
(3.) The keeper of a King's warehouse and the licensee of a licensed ware house shall be liable to the Superin- tendent for the payment of any duties which may become payable in respice of the dutiable liquors warehoused in such King's or license warchouse and shall prevent the removal of datiable liquors and denatured spirits from such King's or licensed warehouse except in accordance with the provisions of section 21.
20.—(1.) No person shall store or keep or have in his No person to possession or control any dutiable liquors except in a keep King's or licensed warehouse or in the ship in which the dutiable same may have been imported.
liquors
except in King's or licensed
Warehouse.
(2.) No person shall have in his possession or control in
No person to a King's or licensed warehouse any intoxicating liquors or have in his denatured spirits imported contrary to the provisions of this possession in Ordinance or which may be or have come into his posses- King's on sion or control contrary to the provisions of this Ordinance
licensed warehouse liquors imported or coming into his possession contrary to the pro-
visions of
this Ordin-
ance,
(3.) No person shall sell or offer for sale and no person Restrictions shall buy any dutiable liquors stored elsewhere than in a King's or licensed warehouse, or in the ship in which the same may have been imported.
on buying and selling dutiable liquors.
21.-(1.) No person shall remove any dutiable liquors Restrictions or denatured spirits from any King's or licensed warehouse on removal except for export under au export permit without a permit of dutiable from the Superintendent in the Form No. 1 in the Schedule liquors, to this Ordinance and except in accordance with the conditions in such permit contained.
(2.) 'Such permit shall be issued by the Superintendent upou receipt of a requisition in the Form No. 10 in the said Schedule, provided always that the Superintendent shall refuse to issue a permit
(a.) for the removal of any such dutiable liquors except in closed cases or vessels each con- taining not less than two gallons or the reputed equivalent of two gallons;
(b.) if such liquors are to be removed for purposes other than export to any place other than a King's or licensed warehouse except upon pay- ment to him of the duty thereon.
22. If it shall appear at any time that there is a defici- Deficiency of ency in any King's or licensed warehouse in the quantity dutiable of dutiable liquors which ought to be found stored therein liquors in a the keeper of such King's warehouse and the licensee of King's or
liccused such licensed warehouse shall be liable to pay to
the warehouse. Superintendent the duty leviable upon such deficiency and shall in the absence of proof to the contrary he presumed to have illegally removed such liquors : provided always that such person in charge or licensee shall not be held liable for any deficiency which he may prove to have been caused by leakage or breakage or other accident.
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