2424
No. 10 of 1916.
TOBACCO.
[Originally No. 10 of 1916.
No. 20 of 1921. Law Rev. Ord., 1924.]
*
No. 10 of 1916.
An Ordinance to provide for the taxation of tobacco.
GENERAL.
[14th July, 1916.]
Short title.
Interpretation.
1. This Ordinance may be cited as the Tobacco Ordinance, 1916.
2. In this Ordinance,
(a) "Dutiable tobacco" means tobacco on which the duty has not been paid and includes tobacco which is to be exported.
(b) "Duty-paid tobacco" means tobacco on which the full duty leviable by law has been paid.
(c) "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 tobacco which was carried into the Colony by water and which is, without transhipment into any other vessel, carried out of the Colony on the same vessel on which it was carried into the Colony.
(d) "General bonded warehouse" means a place appointed by the Superintendent for the warehousing of dutiable tobacco into which dutiable tobacco may be removed by the licensee of such general bonded warehouse without a permit direct from the ship on which it was imported or from the Railway premises.
(e) "Import" means to carry into the Colony or to cause to be carried into the Colony.
(f) "Licensed warehouse" means any place, other than a general bonded warehouse, appointed by the Superintendent for the warehousing of dutiable tobacco.
(g) "Manufacture" includes every kind of preparation, mixing, and treatment, except packing and unpacking.
(h) "Master" includes every person, except a pilot, having command or charge of any ship.
* Revenue officers may arrest without warrant in respect of offences against the provisions of this Ordinance. See No. 2 of 1917.
† As amended by Law Rev. Ord., 1924.