อ.
781
THE HONGKONG GOVERNMENT GAZETTE, OCTOBER 8, 1909.
A BILL
ENTITLED
An Ordinance to amend the Liquors Ordinance,
1909.
BE it enacted by the Governor of Hongkong, with the advice and consent of the Legislative Council thereof, as follows:-
1. This Ordinance may be cited as the Liquors Ordin- Short title ance Amendment Ordinance, 1909, and shall be read and and con- construed as one with the Liquors Ordinance, 1909, here- struction. inafter called "the Principal Ordinance”.
2. The following sections are hereby added to the Principal Ordinance and shall be inserted after section 3 thereof :-
been entered into before
added to
"3a. When any written contract for the sale of When con- intoxicating liquors entered into before the tracts have 17th September, 1909, contains no reference to the payment of customs duties the seller before 17 Septem- paying any duty on such liquors under this ber, 1909, Ordinance shall take the directions of the amount of purchaser as to whether he wishes the liquors duty to be to be stored to his order in a King's or Licensed contract Warehouse or to be delivered to him duty price. paid, and the seller shall comply with such directions, and in the first case any additional landing or storage charges not provided for in the contract shall be paid by the purchaser, and in the second case any duty paid by the seller may be added to the contract price for the liquors and be recovered by the seller from the purchaser as if it formed part of the contract price.
ac
36. In the event of any increase, decrease, or repeal Provision
of the customs duties chargeable under this for contracts Ordinance upon any intoxicating liquors after for sale
of goods the making of any contract or agreement for duty paid the sale or delivery of such liquors duty paid, when duties it shall be law for the seller, in case such altered or increase sha rue before the clearance repealed. and delivery from the warehouse of such li- quors at such increased duty, and after pay- ment thereof, to add so much money to the contract price as will be equivalent to such increase of duty, and he shall be entitled to be paid and to sue for and recover the same; and it shall be lawful for the purchasser under any such contract or agreement, in cuse such decrease or repeal shall take effect before the clearance and delivery from the warehouse at such decreased duty, or free of duty as the case may be, to deduct so much money from the contract price as will be equivalent to such decrease of duty or repealed duty, and he shall not be liable to pay or be sued for or in respect of such deduction."
3. Section 9 of the Principal Ordinance is hereby Repeals sec- repealed.
tion 9 of the Principal Ordinance.
Memorandum.
This Bill proposes to effect two urgent amendments in
the Liquors Ordinance, 1909.
The first is to meet the case of contracts entered into before the passing of the Ordinance which contain no provision as to payment of duty.
The second relates to contracts for sale of liquors duty paid when a change in the rate of duty is made between contract and clearance.
The latter is adapted from the Customs Consolidation Act 1876, section 20.
W. REES DAVIES, Attorney General,
1