12
11.
Section 7 of this Ordinance, which amends section 6
of the principal Ordinance, introduces the new system of
auty and new scale of duties.
I the
It is no part policy of this
Ordinance to increase the duty on tobacco generally, though
of course the introduction of the new system necessarily
involves individual variations of duty. The new section 6 (2)
is a temporary provision dealing with the tobacco present at the
commencement of this Ordinance on the licensed premises of the
holders of manufacturers' licences. Formerly, the duty on
such tobacco was not payable until removal from the licensed
premises, but under the new system duty is payable on the
importation of the raw leaf and manufacture in bond will be no
longer possible. The Superintendent is therefore given
authority to estimate the amount of tobacco on any manufacturer's
licensed premises at the commencement of this Ordinance, and
to classify it as unmanufactured tobacco or as manufactured
tobacco. In the case of such manufactured tobacco he will
also estimate the weight of unmanufactured tobacco from which
the manufactured tobacco was produced, and the duty will be
payable on the weight so estimated.
sub-section (3) of section of the principal Ordinance is
repealed because exported tobacco will no longer be exempt
from duty but will instead be entitled to a drawback.
Through tobacco is not made absolutely exempt from duty as it
might be, but if it is duly handled in accordance with the
principal Ordinance the effect of section 11 of that Ordinance
will be that the duty will never become payable. Sub-section
(4) of section 6 of the principal Ordinance is repealed
because it provided for the rate of duty to be paid on tobacco
manufactured in the Colony in bond.
Paragraph (a) of