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THE HONG KONG GOVERNMENT GAZETTE, FEBRUARY 13, 1929.
Amendment of Ordinance No. 10 of 1916, ss. 29 and 37.
Repeal of Ordinance No. 10 of 1916, s. 31 (2).
(ie) by the repeal in sub-section (2) of the word
"such at the beginning of the second line.
>>
16. Sections 29 and 37 of the principal Ordinance are amended by the substitution in each of the said sections of the word “Superintendent" for the words
Governor in Council".
17. Sub-section (2) of section 31 of the principal Ordinance is repealed.
Amendment
18. Sub-section (4) of section 38 of the principal of Ordinance Ordinance is amended by the repeal of the word
"dutiable" in the second line thereof.
No. 10 of 1916, s. 38.
Amendment
19. Section 50 of the principal Ordinance is repealed of Ordinance and the following section is substituted therefor:
No. 10 of
1916, s. 50,
tion of new section.
Incorrect
50. No person shall make any incorrect and substitu- particulars. statement or apply any incorrect description or supply any incorrect particulars in any docu- ment made or furnished for the purposes of this Ordinance or in connection with any application for any licence or permit to be issued under this Ordinance.
Amendment
20. Section 53 of the principal
Ordinance is
of Ordinance amended by adding the following paragraph at the
end thereof :-
No. 10 of
1916, s. 53
Amendment
No. 10 of 1916,
s. 61 (1).
When any such certificate bears the same number or mark as a sealed packet produced by the prosecution at the hearing, it shall, until the contrary is proved, be presumed that such certificate relates to the contents of such packet.
21. Sub-section (1) of section 61 of the principal of Ordmance Ordinance is hereby amended by the substitution of the words "an action by the Treasurer in the same manner as Crown fees are recovered under the provi- sions of the Crown Remedies Ordinance, 1875", for the words "the same
manner as Crown rents are recovered upon a certificate purporting to be under the hand of the Treasurer ".
Objects and Reasons.
1. This Ordinance will effect certain amendments in the Tobacco Ordinance, 1916, which are recommended by the Superintendent of Imports and Exports.
2. The main object of this Ordinance is to adopt in the case of tobacco manufactured in Hong Kong the priu- ciple of taxation at the source. It is on this principle that the duty is collected in Great Britain on tobacco manufactured there. Henceforward, therefore, tobacco will no longer be manufactured in bond but there will be a flat rate on the imported raw leaf used in manufacture. The same rule of a flat rate is intro- duced in the case of all manufactured tobacco imported, in place of the present system of division into numerous classes according to value for the purposes of taxation.
3. It has proved, in practice, impossible to control adequately the numerous factories, many of them working on a small scale, which receive raw leaf and pay duty only on such of their manufactured products as they declare for local consumption.