1928
No. 36 of 1931.
DUTIABLE COMMODITIES.
[s. 2 contd.]
(e).
(f)
[cf. 22 Geo. 5, c. 9, s. 74.]
Gallon means the Imperial gallon;
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 "licensee" includes "permittee";
(h) 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;
(i) Manufacture" includes every kind of preparation, mixing and treatment except packing and unpacking;
(j) "Master" includes every person, except a pilot, having command or charge of any ship;
(k) "Net register " means net registered tonnage or its equivalent calculated according to English rules under the Merchant Shipping Acts, 1894 to 1932;
(l) "Offence" or "offence against this Ordinance" means an offence against any of the provisions of this Ordinance, and includes any act or omission declared or deemed by any of the provisions of this Ordinance to be an offence;
(m) "Person", except so far as relates to the imposition of imprisonment, includes a body corporate and a firm;
(n) "Prescribed" means prescribed by regulations under this Ordinance;
(o). "Railway means the Kowloon-Canton Railway, British Section, and "by rail" means by the railway;
(p) "Ship" includes every description of vessel (not being or having the status of a vessel of war) used, or adapted to be used, in navigation or for the carriage of goods or persons;
(q) "Superintendent" means the Superintendent of Imports and Exports and includes an assistant superintendent;
(r) "Warehouse" means any premises or place or any part thereof appointed by the Superintendent either as a general bonded warehouse or as a licensed warehouse and set apart for storing only dutiable goods.