1275
V
(2) When any duty is repealed or decreased and any tobacco affected by the duty is delivered at or after the time at which the duty ceases or the decrease in duty takes effect, in pursuance of a contract made before that time, the buyer, in the absence of any agreement to the contrary, may, if the seller has had in respect of that tobacco the benefit of the repeal or decrease in the duty, deduct from the contract price a sum equal to the amount of the duty or the decrease of duty, as the case may be.
(3) When any addition to or deduction from the contract price may be made under this section on account of any new or repealed duty, such sum as may be agreed upon, or in default of agreement as may be determined by the Superintendent, as repre- senting in the case of a new duty any expenses incurred and in the case of a repealed duty any expenses saved may be included in the addition to or deduction from the contract price and may be re- covered or deducted accordingly.
(4) This section shall apply although the tobacco may have undergone some process of manufacture,
11. The duty on tobacco imported into the Colony When duty shall be payable as follows:--
payable.
(a) If the tobacco is not forthwith removed into a general bonded or licensed warehouse, and is not removed for immediate re-export under an export permit issued under this Ordinance, the duty shall be payable before the removal of the tobacco from the ship on which it was imported or from the Railway premises, as the case may be.
(b) If the tobacco is forthwith removed into a general bonded or licensed warehouse, the duty shall be payable before the removal of the tobacco from such general bonded or licensed warehouse, or from some other general bonded or licensed warehouse in which the tobacco has been stored with the permission of the Superintendent, unless such removal is for immediate export.
(c) If the tobacco is imported by the post, the
duty shall be payable before the delivery of the tobacco to the addressee, and the Post- master General shall refuse to deliver any such tobacco until the duty has been paid.
12. The Superintendent shall give a receipt in the Receipt for form in the Second Schedule for any duty received by duty. him under this Ordinance.
Second
Schedule Form No. 9.
13. Any duty payable under this Ordinance may be Recovery recovered in all respects in the same manner as Crown of duty. rents are recovered under the Crown Remedies Ordinance. Ordinance, 1875, upon a certificate purporting to be No. 6 of
under the hand of the Treasurer.
1875.
14. In all proceedings under this Ordinance in Tobacco respect of any tobacco, and in all proceedings for the to be
presumed recovery of any duty imposed by or under this to be Ordinance, the tobacco to which the proceedings relate dutiable. shall be presumed to be dutiable tobacco unless the person against whom the proceedings have been taken proves to the court or magistrate that the proper duty has been paid upon it.