582679-1940-Resolution-made-by-the-Legislative-Council-under-section-4-of-the-Law-Revision-Ord--1939 — Page 49

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THE HONG KONG GOVERNMENT GAZETTE, JULY 26, 1940.

Supplementary Schedule,—contd.

SHORT TITLE.

AMENDMENT OR REPEAL.

111. The Hop Yat Tong Church of Christ Hong Kong Incorporation Ordinance. 1931. (No. 19 of 1981.)

112. The Appropria-

tion Ordinance for 1932.

No. 31 of 1981.)

118. The

Liquors

Ordinance. 1931. (No. 36 of 1981.)

Section

(i) sub-section (1) is repealed and sub- sections (2) and (3) are renumbered as (1) and (2):

(ii) sub-section (1) as renumbered-the words Whenever any persons

are sub- stituted for When any other persons in the first line, and the words "Hong Kong' are inserted immediately after "Christ the second line.

The Ordinance is repealed.

The title and sections 1 to 89 are repealed and

the following substituted-

An Ordinance to amend and consolidate the law relating to the taxation of liquors, tobacco, hydrocarbon oils and other substances.

1. This Ordinance may be cited as the Dutiable Short title.

Commodities Ordinance, 1931.

2.-(1) In this Ordinance—

(a) “Container" includes any receptacle or vessel and any wrapper, packing, cover or stopper:

(b) "Dutiable goods" means goods to which this Ordinance applies, which are not exempt from duty and on which the duty has not been paid, and includes goods ou which duty has been paid if sub- sequently reimported:

(c) “Duty-paid goods" means goods on which the full duty proscribed by law has been paid;

(d) "Export" means to carry out of the Colony or to cause to be carried out of the Colony, and includes the carriage out of the Colony of goods which were imported into the Colony;

(c) "Gallon” means the Imperial gallon:

(f) "Import" means to carry into the Colony or to cause to be carried into the Colony;

(g) “Licence" means a licence under this Ordinance, and includes "permit"; and "licensed" includes "permittee”;

(b) “Manifest" means the manifest of a ship or aircraft, and in relation to a vehicle, the statement referred to in section 17 of goods imported or for export in such vehicle;

(2) "Manufacture" includes every kind of preparation, nixing and treatment except packing and unpacking:

(j) “Master” includes every person, ex- cept a pilot, having command or charge of any ship:

Inter- pretation.

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