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be recovered by the seller from the purchaser as if it
formed part of the contract price.
30..
is adapted from the Finance Act 1901 (Section 10)
and the Finance Act 1902 (Section 7).
It makes provision in the case of contracts for sale
of liquors duty paid when any new duty is imposed
hereafter, or when any duty is repealed or decreased
hereafter, by authorising the seller to recover as an
addition to the contract price any sum paid in
respect of the new duty or increase of duty.
It also
gives the purchaser a similar right of deduction
on the contract price in the case of a repeal or
decrease of duty.
3c., allows an annual rebate to the Naval and Military
Authorities on the duties paid on liquors, the amount
to be fixed by Resolution of the Legislative Council.
Section 3 repeals Section 9 of the Principal Ordinance.
It was never contemplated to interfere with the private im-
porter of liquor and from that section it seems that it will
be necessary for him to hold a licence before obtaining a
removal permit.