THE HONGKONG GOVERNMENT GAZETTE, MARCH 31, 1911.
Power to transfer Duties,
40. It shall be lawful for the Governor-in-Council by Provision for notification to be published in the Gazette from time to transfer of time to appoint such officer as he may think fit to exercise duties. all or any of the duties in connection with the issue of licences which are under this Ordinance vested in the Colonial Treasurer, the Captain Superintendent of Police, the Registrar General or other officer of the Government.
PART II.--DUTIES,
Duties,
41. (1.) It shall be lawful for the Legislative Council Duties. from time to time by Resolution to assess the duties to be paid upon intoxicating liquors imported into, distilled, inade or prepared in the Colony and at any time by Reso- lution to alter or amend all or any of sucli duties.
Provided always that all duties heretofore assessed upon intoxicating liquors by the Legislative Council under the authority of any Ordinance repealed by this Ordinance shall be, unless or until the same are assessed, altered or amended nuder this section, as valid und binding as though such Ordinance had not been repealed.
(2.) The duty upon intoxicating liquors imported by sea shall be payable-
(a.) if such liquors are not forthwith in accordance with the provisions of this Ordinance removed into a King's or licensed warehouse or into another ship
before the removal of them from the ship in which they are imported;
(b.) if such liquors are forthwith removed into a
King's or licensed warehouse
before the removal of them from snel King's or liceused warehouse, unless such removal is for export or into another King's or licensed warehouse.
(3.) The duty upon intoxicating liquors distilled made or prepared in the Colony shall be payable before the removal of such liquors from the factory or place in which they are distilled made or prepared unless such removal is for export or into a King's warehouse or licensed ware- honse.
price.
42. When any written contract for the sale of intoxicat- When con- ing liquors entered into before the 17th September, 1909, tracts have contains no reference to the payment of customs duties the been entered
into before seller shall be deemed to have duly carried out his part of
17th Septem- the contract upon his giving to the purchaser the necessary ber, 1969, facilities to enable the purchaser to obtain a permit for the amount of removal of the liquors under the provisions of Sections 46, duty to be 47, 49 or 60 of this Ordinance; and the purchaser shall added to pay the duty (if any) payable in respect of such liquors and also any additional charges for landing, storing, or denaturing such liquors occasioned by the operation of this Ordinance and not provided for in the contract, and if any of such additional charges are paid by the seller in the first instance the amount so paid may be added to the contract price for the liquors, and be recovered by the seller trom the purchaser as if the same formed part of the contract price.
43.-(1.) Where any new duty is hereafter imposed, or Provision where any duty is hereafter increased, and any goods in for contracts respect of which the duty is payable are delivered after the for sale
of goods day on which the new or increased duty takes effect in duty paid pursuance of a contract made before that day, the seller of when duties the goods may, in the absence of agreement to the contrary, altered or recover, as an addition to the contract price, a sum equal repealed. to any amount paid by him in respect of the goods on account of the new duty or the increase of duty, as the case may be.
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