1293
The amount of sales shall be recorded daily under [First each heading, but only the total amount of retail sales Schedule shall be recorded daily where the value of the
contd.] individual purchase does not amount to more than $50 in the case of cigars, and $20 in any other case. In the case of sales of higher values to an individual customer the record shall contain the serial number of the pass issued under condition 4 below.
4. Every licensee shall keep a book of passes numbered consecutively, in a form containing foils and counterfoils and approved by the Superintendent, and upon the issue to an individual customer of tobacco of value above $50 in the case of cigars and $20 in any other case from his premises shall fill in upon a foil and counterfoil a description of the tobacco issued giving its nature, brand and price and the name and address of the person to whom such tobacco is delivered, and shall chop the foil and deliver it, as a pass, to the person receiving the tobacco. No tobacco valued above $50 in the case of cigars and $20 in any other case shall be issued to an individual customer from any licensed premises between the hours of 6 p.m. and 6 a.m.
5. The licensee on receipt of any foil or pass issued under condition 4 above shall immediately on receipt of the tobacco covered thereunder cancel such pass by drawing with ink two parallel straight lines diagonally across the face. All the aforesaid foils or passes received by the licensee shall be kept by him for six months, filed in order of receipt and ready for inspection on demand by any Revenue Officer.
Drawbacks.
1. Subject to the conditious contained in the following regulations a drawback shall be paid accord- ing to the following scale upon every pound or fraction, not being less than a hundredth, of a pound of tobacco manufactured in the Colony, upon which the proper duties have been paid, when the tobacco is exported, by any licensed manufacturer, as mer- chandise, shipped by him as ships' stores, or exported by him by parcel post:—
(a) On cigars at the rate of 91 cents per lb. (b) On cigarettes at the rate of 71 cents per lb. (c) On tobacco manufactured in Chinese fashion (i) without the addition of oil at the rate
of 81 cents per lb.
(ii) with the addition of not more than 17 per cent of oil at the rate of 73 cents per lb.
(d) on other manufactured tobacco-at a rate based upon the duty originally paid on the tobacco used in the manufacture: such rate to be fixed by the Superintendent in each
case.
subject to such increase or reduction in the amount of such drawback as may result from the examination of such tobacco, or a sample or samples thereof.
Provided that in the case of tobacco
(a) not being tobacco prepared in Chinese fashion which does not contain inorganic matter (including sand) exceeding twenty- two pounds, or sand exceeding four pounds, in every hundred pounds weight of such tobacco, exclusive of moisture, the drawback shall be calculated on a moisture standard of 14 per cent and a proportionate deduction from the amount of drawback shall be made when the percentage of moisture exceeds 14.