620346-1931-Ordinances-passed-and-assented-to--Liquors-No-36-of-1931-Public-Revenue-Protection-amendment-No-37-of-1931-Registration-of-United-Kingdom-Patents-Amendment-No-38-of-1931-Tobarco-No-39-of-1931 — Page 54

THE HONG KONG GOVERNMENT GAZETTE, DECEMBER 18, 1931. 889

(2) Such licences may be in the respective forms in Second the Second Schedule or in such other form as the Schedule. Governor in Council may appoint.

(3) Such licences shall be for such periods as the Governor in Council may appoint, and in default of such appointment every such licence shall expire on the 31st day of December next after the date of its being issued.

(4) The grant or renewal of any such licence shall be in the absolute discretion of the Superintendent.

Forms Nos. 1-5.

Manu-

31. No person shall manufacture tobacco except facturers under and in accordance with a manufacturers licence. licence.

32. No person shall import any tobacco for sale Importers except under and in accordance with an importers licence. licence.

33. No person shall sell any tobacco by retail Retailers except under and in accordance with a retailers licence.

licence.

34.-(1) Every licensee under this Ordinance shall Inspection at all times allow the Superintendent or any revenue

of premises of licensee. officer to enter his premises and to inspect the stock of tobacco therein and to take samples thereof and to inspect and make copies of and extracts from any books of account kept in connexion therewith and any other documents relating thereto.

(2) Such licensee shall produce all such books and documents on demand.

35. The licensee of every general bonded or licensed Licensee to warehouse shall be liable for the payment of all duties be liable for duty payable in respect of any tobacco at any time stored

and to therein, and shall prevent the removal of any tobacco prevent therefrom except in accordance with the provisions of illegal this Ordinance and of all regulations made thereunder, removal.

36. If it shall appear at any time that there is a Deficiency deficiency in any general bonded or licensed warehouse of dutiable

tobacco in in the quantity of dutiable tobacco which ought to be found stored therein, the licensee of such general bonded or

general bonded or licensed warehouse shall be liable to pay to licensed the Superintendent the duty leviable upon such warehouse. deficiency, and shall in the absence of proof to the contrary be presumed to have removed such tobacco without a permit.

Permits.

37.-(1) It shall be lawful for the Superintendent Permits to issue the following permits :-

(a) to remove duty-paid tobacco from a ship or from the Railway premises or from a general bonded or licensed warehouse;

(b) to remove dutiable tobacco from a ship to a licensed warehouse or from a general bonded or licensed warehouse to a general bonded warehouse or to a licensed warehouse;

(c) to remove dutiable tobacco from a ship or from the Railway premises or from a general bonded or licensed warehouse for export;

(d) such other‍ permits as the Superintendent

may appoint.

generally..