No person to keep dutia- ble liquors except in King's or licens, d
warehouse.
No person to have in his
possession in
King's or licensed warehouse
liquors illegally
imported or possessed.
Restrictions
on buying and selling dutiable liquors.
Restrictions
on removal of dutiable liquors.
Deficiency of dutiable liquors in a King's or licensed warehouse.
Restrictions
on making
and prepar ing liquors.
90
(2.) The keeper of any King's warehouse and the licen- see of any licensed warehouse shall at all times keep proper books showing such particulars of all dutiable liquors ware- housed therein and of all liquors removed therefrom as shall be prescribed by regulations from time to time to be made under this Ordinance by the Governor-in-Council.
(3.) The keeper of a King's warehouse and the licensee of a licensed warehouse shall be liable to the Superin- tendent for the payment of any duties which may become payable in respect of the dutiable liquors warehoused in such King's or licensed warehouse and shall prevent the removal of dutiable liquors and denatured spirits from such King's or licensed warehouse except in accordance with the provisions of Section 61.
а
60.—(1.) No person shall store or keep or have in his possession or control any dutiable liquors except in King's or licensed warehouse or in the ship in which the same may have been imported.
(2.) No person shall have in his possession or control in a King's or licensed warehouse any intoxicating liquors or denatured spirits imported contrary to the provisions of this Ordinance or which may be or have come into his posses- sion or control contrary to the provisions of this Ordinance.
(3.) No person shall sell or offer for sale and no person shall buy any dutiable liquors stored elsewhere than in a King's or licensed warehouse, or in the ship in which the same may have been inported.
61.-(1.) No person shall remove any dutiable liquors or denatured spirits from any King's or licensed warehouse except for export under an export permit without a permit from the Superintendent in the Form No. 11 in the Third Schedule to this Ordinance and except in accordance with the conditions in such permit contained.
(2.) Such permit shall be issued by the Superintendent upon receipt of a requisition in the Form No. 10 in the said Schedule, provided always that the Superintendent shall refuse to issue a permit
(a.) for the removal of any such dutiable liquors except in closed cases or vessels each containing not less than two gallons or the reputed equiva- lent of two gallus;
(b.) if such liquors are to be removed for purposes other than export to any place other than a King's or licensed warehouse except upon payment to him of the duty thereon.
€2. If it shall appear at any time that there is a defici- ency in any King's or licensed warehouse in the quantity of dutiable liquors which ought to be found stored therein the keeper of such King's warehouse and the licensee of such licensed warehouse shall be liable to pay to the Superintendent the duty leviable upon such deficiency and shall in the absence of proof to the contrary be presumed to have illegally removed such liquors: provided always that such person in charge or licensee shall not be held liable for any deficiency which he may prove to have been caused by leakage or breakage or other accident.
Distillation and Manufacture.
63.- (1.) All intoxicating liquors distilled, made or prepared by any person holding a licence under this Ordinance or under any Ordinance repealed by this Ordinance or under the New Territories Regulation Ordinance, 1910, shall be deemed to be dutiable liquors and the place of distillation making or preparation shall be deemed to be a licensed warehouse for the purpose of storing such liquors and the person holding a licence for such place shall for the purposes of this Ordinance be deemed to be the licensee of such licensed warehouse.