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Penalty for fraudulently attempting to obtain drawback.
(3 and 4 Vict. c. 18, s. 15.)
Ordinance No. 6 of 1875.
Amendment
of Ordinance
No. 10 of
1916, s. 2.
Amendment
of Ordinance
No. 10 of
1916, 6. 6.
5.-(1) Every person who ships, or causes to be shipped, or produces, or causes to be produced to any revenue officer to be shipped for exportation any tobacco not entitled to drawback or any other goods, matter or thing as tobacco, the same not being tobacco, or fraudulently removes, or conceals any tobacco or other goods, matter, or thing, with intent unduly to obtain any drawback on tobacco, or any greater drawback than he would otherwise be entitled to, shall upon summary conviction, in addition to all other penalties which he may thereby incur, forfeit either the sum of treble the amount of the drawback sought to be obtained, or the sum of two thousand dollars, at the election of the Superintendent (which election shall be certified by the Superintendent in writing under his hand), and all such tobacco or other goods, matters or things shall be forfeited, and may be scized by any Revenue Officer.
(2) Any sum forfeited under sub-section (1) hereof shall be deemed to be a debt due to the Crown, and may be recovered in an action by the Treasurer in the same manner as Crown fees are recovered under the provisions of the Crown Remedies Ordinance,
1875.
Other amendments to principal. Ordinance.
6. Section 2 of the principal Ordinance is amended as follows:-
(a) by the repeal of paragraph (a) and by the Substitution therefor of the following para- graph:
ני
means
(a) Dutiable Tobacco tobacco which is not exempt from duty and on which the duty has not been paid and includes any such tobacco which has paid duty, if subsequently re-imported.
(6) by the repeal in paragraph (c) of the words from and including which was” down to
the end of the said paragraph and by the substitution therefor of the words which was imported into the Colony";
(c) by the substitution of the word “manufac- tured" for the word "prepared” in para- graph (7).
7. Section 6 of the principal Ordinance is amended as follows:-
(a) by the repeal of sub-section (1) and by the substitution therefor of the following sub- section :--
(1) Subject to the provisions of sub- sections (2) and (3), the duty payable (i) upon all tobacco imported into the Colone after the coming into operation of thy Tobacco Amendment Ordinance, 1929, and
(i) upon all dutiable tobacco already in
the Colony at the coming into operation
of the said Ordinance, shall be as follows,
per pound weight :-
A. On unmanufactured tobacco:
(1) If unstripped:
(a) containing 10 pounds or more
of moisture per 100 pounds
weight thereof... ..50 cents.
() containing less than 10 pounds.
of moisture per 100 pounds
weight thereof......56 cents.
(2) If stripped:
(a) containing 10 pounds or more of moisture per 100 pounds weight thereof......00 cents.
() containing less than 10 pounds. of moisture per 100 pounds weight thereof......66 cents.
B. On manufactured tobacco:
(1) Cigars
$1.50.
(2) Cigarettes............................. 0.75 cents. (3) Other manufactured tobacco, including suuff and cigar cuttings
0.75 cents.
() by the repeal of sub-section (2) and by the substitution therefor of the following sub- section:-
(2) Where, in the opinion of the Super- intendent, any dutiable tobacco shall have been, at the coming into operation of the Tobacco Amendment Ordinance, 1929, present on the licensed premises of any holder of a manufacturer's licence, the Superintendent shall estimate the weight of sneli tobacco which, in his opinion, was
so present, and shall, in his discretion, assign-such tobacco to the class of unmanu- factured tobacco or to the class of manu- factured tobacco, or partly to the one class and partly to the other class, accord- ing to his opinion of the probable state of its manufacture at the coming into operation of the said Ordinance.
In
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the case of any tobacco so assigned by the Superintendent to the class of manu- factured tobacco he shall further, in his discretion, estimate the weight of unstripped unmanufactured tobacco (containing 10 pounds or more of moisture per pounds weight thereof) from which such tobacco was produced, and the duty payable upon such tobacco shall be 50 cents per pound weight of such unstripped unmanu- factured tobacco as so estimated. The duty on all dutiable tobacco present in the Colony at the coming into operation of the Tobacco Amendent Ordinance, 1929, except dutiable tobacco daly present in a general bonded or licensed warehouse or on the Railway premises or on board the ship on which it was imported, shall be deemed to have become payable immediately upon the coming into operation of the said Ordi-
Dance.
(c) by the repeal of paragraph (a) of sub-section
(3);
(d) by the repeal of sub-section (±).
8. Section 7 of the principal Ordinance is repealed Repeal of
and the following section is substituted therefor :-
Ordinance No. 10 of
and substitu-
Alteration 7.--(1) It shall be lawful for the Legislative 1916, s. 7, of duties by Council by resolution to increase, decrease, tion of now Legislative
Council,
recast, abolish or vary to any extent and in section any manner whatsoever, any of the duties im- therefor. posed at any time by or under this Ordinance,
or to impose new duties on any tobacco there-
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