1935 — Page 9

(A7)

SPECIFICATION OF TAXES, DUTIES, &c.,

Act of Colonial Legislature or ot her Authority under which levied.

DUTIES, Continued.

IMPORTED TOBACCO :—

(4) The conditions to be observed and performed by licensed manufacturers listed as aforesaid shall be :—

(i) The prescribed duty in respect of the tobacco must have been paid by the

licensed manufacturer claiming the drawback,

(ii) The tobacco of Empire origin used in the licensed manufacturer's factory must be drawn either from bond or direct from the importing ship, so that the actual amount entering the factory can be ascertained from the duty-paid removal permits.

(iii) Complete stock books must be kept, in English, by the licensed manufacturer showing exactly how much of the stock of Empire leaf has been used in ench brand of his manufacture, starting with the duty-paid removal permit ns a base.

Where the form of such stock book has not first been submitted to and approved by the Superintendent this condition shali not be deemed to be fulfilled.

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(iv) The Empire leaf must be stored in a separate place, approved by the Super-

intendent, and apart from the rest of the stock of leaf,

(F) The licensed inanufacturer must take stock of his Empire loaf at intervals

of not longer than fourteen days.

(vi) The licensed manufacturer must mark, in English and Chinese, all goods manufactured wholly or partly of Empire leaf with the proportion of Empire leaf used in the blend.

(vii) All tobacco of Empire origin in respect of which drawback is applied for

must be duly accounted for by the licensed manufacturer.

(viii) Every application for drawback under paragraph (2) of this regulation must be accompanied by a statement, signed by the liceused manufacturer, show- ing the actual amount of tobacco of Empire origin on which drawback is claimed.

(ix) All reasonable facilities must be given by the licensed manufacturer, bis managers, agents, clerks, servants and workmen, to the Superintendent and Revenue Officers to enable him and them to be informed as to the observance and performance of these conditions.

(5) Drawback, whether in respect of Empire or non-Empire tobacco, shall be subject to the following proviso :—

Provided that in the case of tobacco

(a) not being tobacco prepared in Chinese fashion which does not contain inorganic matter (including sand) exceeding twenty-two pounds, or sand exceeding four pounds, in every hundred pounds weight of such tobacco,| exclusive of moisture, the drawback shall be calculated on a moisture standard of 14 per cent and a proportionate deduction from the amount of drawback sball be made when the percentage of moisture exceeds 14.

When the proportion of inorganic matter (including sand) exceeds twenty-two per cent of the tobacco, exclusive of moisture, a proportionate deduction sliall be made from the drawback according to the appropriatej rate appearing in this regulation,

(b) being tobacco prepared in Chinese fashion with or without the addition of oil which does not contain iuorganic untter (including snod) exceeding twenty-two ponds, or sand exceeding four pounds, in every hundred pounds weight of such tobacco, exclusive of moisture, the drawback shall be calculated' on a moisture standard of 10 per cent, and a proportionate deduction from the amount of drawback shall be made when the percent- age of moisture exceeds 10,

When the proportion of inorganic matter (including sand) exceeds twenty-two per cent of the tobacco, exclusive of moisture, a proportionate deduction shall be made from the drawback according to the appropriate rate appearing in this regulation.

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

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