1934 — Page 8

6

(A6)

SPECIFICATION OF TAXES, DUTIES, &o.,

Act of Colonial Legislature or other Authority under which levied.

DUTIES, Continued,

IMPORTED TOBACCO :—

Section 11. The duty on tobacco imported into the Colony shall be payable as follows :-

(a) If the tobacco is not forthwith removed into a general bonded or licensed warehouse, and is not removed for immediate re-export under an export permit issued under this Ordinance, the duty shall be payable before the removal of the tobacco from the ship on which it was imported or from the Railway premises, as the case may be.

(b) If the tobacco is forthwith removed into a general bonded or licensed warehouse, the duty shall be payable before the removal of the tobacco from such geueral bonded or licensed warehouse or from some other general bonded or licensed warehouse in which the tobacco has been stored with the permission of the Superintendent, unless such removal is for immediate export.

(c) If the tobacco is imported by the post, the duty shall be payable before the delivery of the tobacco to the addressee, and the Postmaster General sball refuse to deliver any such tobacco until the duty has been paid,

Drawback Regulations made by the Governor in Council under section 3 (1) (b) of the Tobacco Ordinance, 1931.

1. (1) Subject to the conditions contained in the following regulations a drawback shall be paid according to the following scale upon every pound or fraction, not being less than a hundredth, of a pound of tobacco, not being tobacco of Empire origin. manufactured in the Colony, upon which the proper duties have been paid, when the tobacco is exported, by any licensed manufacturer, as merchandise, shipped by him as ships' stores, or exported by him by parcel post :--

(a) On cigars at the rate of

(6) On cigarettes at the rate of..........................

(c) On tobacco manufactured in Chinese fashion:

91

71

cents per

lb. cents per lb.

Ordinance 39 of 1931, Government Notifications No. 166 of 1933, and No, 274 of 1934.

(i) without the addition of oil at the rate of ................... 81 cents per lb.

(ii) with the addition of not more than 17 per cent of

oil at the rate of

73 cents per lb.

(d) On other manufactured tobacco-at a rate based upon the duty originally paid on the tobacco used in manufacture: such rate to be fixed by the Superintendent in each case;

subject to such increase or reduction in the amount of such drawback as may result from the examination of such tobacco, or a sample or samples thereof,

(2) Subject to the conditions before referred to, and as appears in this regulation, a drawback shall be paid upon every pound or fraction, not being less than a hundredth, of a pound of tobacco of Empire origin manufactured in the Colony, upon which thej proper duties have been paid, when the tobacco is exported, by any licensed manufacturer whose name appears on the list hereinafter mentioned and who duly observes and performs the conditions set forth in paragraph (4) of this regulation, as merchandise, shipped by bim as ships' stores, or exported by him by parcel post. Such draw buck shall be calculated according to the proportion of Empire and non-Empire tobacco in any blend and be at a rate based upon the duty orginally paid on the tobacco of Empire origin! ased in the manufacture: Such rate to be fixed by the Superintendent in each case.

(8) A list containing the names of those licensed manufacturers deemed by the Superintendent, in bis absolute discretion, to be eligible for the benefit of the provisiona of this regulation relating to tobacco of Empire origin by reason of his reliance that they respectively will duly and faithfully observe and perform the conditions set forth in paragraph (4) of this regulation, shall be prepared and kept by the Superintendent, who| shall have power, in his absolute discretion, to expunge any name from such list.