THE HONGKONG GOVERNMENT GAZETTE, JULY 14, 1916.
(b) pay the duty thereon; and
(c) permit the Superintendent at any time on or after the 13th day of July, 1916, to cause to be made such examination of such tobacco and of any books, documents, invoices, or papers concerning the same as may be reason- ably necessary to ascertain the correctness of the return.
(4.) Every such person may with the permission in writing of the Superintendent within seven days from the 13th day of July, 1916, deposit without the payment of duty thereon in a general bonded or licensed warehouse any portion of the quantity returned under sub-section (3)
of this section.
(5.) The following tobacco shall be exempt from duty:-
(a) tobacco which is exported ;
(b) ships stores;
(c) tobacco to the extent of one hundred pounds in weight which is in the possession of any person on the 13th day of July, 1916;
(d) tobacco which is imported in broken packages in passengers baggage for private use and which does not exceed such quantity, weight, or value as may be allowed by the Superin- tendent or as may be appointed by regulations made under this Ordinance.
(6.) If the tobacco in the possession of any person entitled to the abatement of one hundred pounds referred to in sub-section (5) of this section consists of tobacco of two or more kinds which would be liable to duty at different rates under the scale in sub-section (1) of this section any tobacco which would be liable to duty at a lower rate under such scale shall be taken before any tobacco liable to duty at a higher rate for the purpose of ascertaining what tobacco in the possession of such person is to be included in the said abatement.
(7.) If any tobacco is imported for the purpose of being manufactured in the Colony and such tobacco is actually manufactured in the Colony it shall be liable to duty at the rate at which it would have been liable if it had been imported originally in its manufactured state.
7. It shall be lawful for the Legislative Council by Imposition of duty by resolution to vary in any way any of the sail duties or to
Legislative impose new duties on any tobacco imported into or manu- Council. factured in the Colony or already in the Colony at the commencement of this Ordinance and to increase or de- crease any such duties.
Increase of
8.-(1.) It shall be lawful for the Governor in Council, duties by in anticipation of any such resolution of the Legislative Governor in Council, to order that any duties so imposed be increased Council in or that any new duties on tobacco be imposed.
(2.) Every such order of the Governor in Council shall take effect as from and including the day on which such order is published in the Gazette, provided that if the said order be not confirmed by the Legislative Council within two weeks from the publication thereof it shall cease to be of any effect and any new or increased duty paid under the provisions thereof shall forthwith be re- funded or credited to the persons by whom such duty was paid.
anticipation
of resolution of Legisla.
tive Council.
for contracts
9. When any written contract for the sale of tobacco Provision entered into before the 13th day of July, 1916, contains no entered into reference to the payment of duty the seller shall be deemed before the to have duly carried out his part of the contract upon his 13th July, giving to the buyer the necessary facilities to enable him 1916. to obtain a permit under this Ordinance for the removal of the tobacco and the buyer shall pay the duty, if any, pay- able in respect of such tobacco, and also any additional charges for landing or storage occasioned by the operation of this Ordinance and not provided for in the contract, and if any such additional charges are paid by the seller in the first instance the amount so paid may be added to the cou- tract price for the tobacco and may be recovered by the seller from the buyer as if it had formed part of the con- tract price.
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