102
THE HONGKONG GOVERNMENT GAZETTE, MARCH 31, 1911.
Restrictions on import and export.
Shipmaster
not to allow discharge of datiable liquors etc. without a permit, un- less to keeper
of King's
warehouse.
Butiable liquors not to be remov-
ed from a
ship without a permit, except by keeper of King's warehouse.
Issue of
permit in
cases where
duty is paid before removal.
Issue of permit for removal to King's warehouse.
Denatured
spirits not to be removed
from a ship without a permit. except by keeper of King's Warehouse.
(2.) Where any duty is hereafter repealed or decreased, and any goods affected by the duty are delivered after the day on which the duty ceases or the decrease in the duty takes effect in pursuance of a contract made before that day, the purchaser of the goods, in the absence of agreement to the contrary, may, if the seller of the goods has had in respect of those goods the benefit of the repeal or decrease of the duty, deduct from the contract price a sum equal to the amount of the duty or decrease of duty, as the case Lay be.
(3.) Where any addition to or deduction from thọ con- tract price may be made under this section on account of any new or repealed duty, such sum as may be agreed upon or in default of agreement determined by the Superintend- ent as representing in the case of a new duty any new expenses incurred, and in the case of a repealed duty any expenses saved, may be included in the addition to or deduction from the contract price, and may be recovered or deducted accordingly.
(4.) This section applies although the goods have under- gone a process of manufacture or preparation, or have become a part or ingredient of other goods.
Import and Export of Intoxicating Liquors. 44.-(1.) No person shall import or export dutiable liquors or denatured spirits except into or from such ports or places as may be specified by the Governor and notified in the Gazette.
(2.) No person shall import or export dutiable liquors or denatured spirits by land except under and in accordance with such regulations and restrictions as my from time to time be prescribed by the Governor-in-Council under this Ordinance.
45. No master of any ship shall allow any dutiable liquors or denatured spirits to be discharged from his ship without a permit from the Superintendent as hereinafter provided unless such liquors or spirits are received by the keeper of a King's warehouse and forthwith stored in a King's warehouse.
46.-1.) No person except the keeper of a King's ware- house shall remove any dutiable liquors from any ship in which the same may have been imported without a permit in the Form No. 4 in the Third Schedule to this Ordinance in the case of liquors on which duty is to be paid before such removal, or in the Form No. 5 in the said Schedule in the case of liquors to be stored in a King's or licensed ware- house and except in accordance with the conditious in such permit contained.
(2.) In the case of liquors on which duty is to be paid before such removal the Superintendent shall upon receiv- ing a requisition therefor in the Form No. 1 in the sail Schedule issue a permit in the Form No. 4 in the said Schedule authorising the removal of such liquors on the conditions stated in such permit.
(3.) In the case of liquors to be stored in a King's or licensed warehouse the Superintendent shall upon receiv ing a requisition therefor in the Form No. in the said Schedule issue a permit in the Form No. 5 in the said Schedule authorising the removal of such liquors on the conditions stated in such permit.
Provided that before issuing any permit ander this sectiou the Superintendent may demand the production of any invoices, bills of lading or other documents relating to the liquors in respect of which such requisition has been received and the person making the requisition shall on such demand produce the same.
47.-(1.) No person except the keeper of a King's warehouse shall remove any denatured spirits from uny ship in which the same may have been imported without a permit in the Form No. 6 in the Third Schedule to this Ordinance and except in accordance with the conditions in such permit contained.