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rean.
been paid in full. Such certificate is issued by the competent excise collection bureau upon notifi- cation by the factories conc.rned and after examination and appraisal by officers designated by the said bureau. Article 10. With regard to goods transported from the factories to their own warehouses or to those designated by the competent excise collection bureau, the collection of the excise duty may be deferred until the goods are removed from the warehouses, in which case a transportation certificate is issued be- fore the removal upon payment in full of the excise duty; provided that before transportation from the factories a warehouse certificate is obtained from the competent excise collection bureau upon no- tification by the factories concerned and after examination by the officers designated by the said bu-
Article 11. Goods which are transported out of the factories or warehouses in contravention of the provisions of Article 11 and 12, or on which the excise duty has not been paid in full, shall be confiscated upon discovery. Article 12. The t ansportation certificates shall be issued in triplicate by the Ministry of Finance and sent to the various excise collection bureaux to be filled in and stamped by the latter. Of those triplicates, the first portion shall be filled with the excise collection bureau, the second shall be kept on file and remitted each month to the Ministry of Finance; the third shall be retained by the transporter. Article 13. Any merchant who considers as illegal any ruling or order of the excisé collection bureau or is diss- atisfied with the interpretation of the provisions of the laws concerning taxes, may pay the excise duty under protest, and may petition for relief according to law.
Article 14. Any merchant who is dissatisfied with the determination of the nature of the goods or appraisal of the value thereof made by the excise collection bureau, may lodge a protest with the said bureau, wherupon an Appraisal Commission shall be constituted to decide the matter.
Artidle 15. The detailed regulations for the enforcement of this law shall be issued by the Ministry of Finance. Article 16. This Law shall come into force on the first day of September of the sixteenth year of the Republic
of China.
JULY 20, 1927.