560
LEGISLATIVE
COUNCIL.
No. S. 41. The following Bills were read a first time at a meeting of the Council held on the 14th February, 1935:-
A BILL
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[No. 50:-27.12.34.-1.]
Short title.
Amendment of Ordinance
INTITULED
An Ordinance to amend the Tobacco Ordinance, 1931,
BE it enacted by the Governor of Hong Kong, with the advice and consent of the Legislative Council thereof, as follows:-
1. This Ordinance may be cited as the Tobacco Amend- ment Ordinance, 1935.
2. Sub-section (1) of section 7 of the Tobacco Ordinance, 1931, is amended by the deletion of all the words after the 1931, s. 7 (1). word “tobacco" in the sixth line thereof.
No. 39 of
New section 11A for
Ordinance No. 39 of 1931.
When duty imposed on tobacco grown in
the Colony is payable.
3. The Tobacco Ordinance, 1931, is amended by the insertion of the following new section after section 11 thereof:
11A. Any duty which may be imposed on tobacco which has been grown in the Colony shall be payable as follows :-
(a) unless the tobacco is removed from the premises of the grower to a general bonded or licensed warehouse, or for the purpose of export, under a removal or export permit as the case may be, the duty shall be payable before removal from such premises.
(b) If the tobacco is so 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 per- mission of the Superintendent, unless such removal is for immediate export.
Objects and Reasons.
1. The purpose of this amending Ordinance is to enable duties to be imposed on tobacco which has been grown in the Colony.
2. "Tobacco" is defined by section 2 (m) of the principal Ordinance (No. 39 of 1931) as including all tobacco other than growing tobacco, whether manufactured or not.