1939 — Page 9

(AT)

SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature or other Authority under which levied.

DUTIES,—Continued.

IMPORTED TOBACCO :—

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 hundredthi, 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

(b) On cigarettes at the rate of

(c) On tobacco mauufactured in Chinese fashion;

(i) without the addition of oil at the rate of..............

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

$1,20 per lb. .$1.115 per lb.

$1.20 per lb.j

$1.10 per lb.

(d) On other manufactured tobacco-nt a rate based upon the duty originally paid on the tobacco used in the manufacture; sucli rate to be fixed by the Superintendent in each ease;

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 & drawback shall be paid upon every ponud or fraction, not being less than a bundredth, of a pound of 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 whose name appears on the list hereinafter mentioned and who duly observes und performs the conditions set forth in paragraph (4) of this regulation, as merchandise, shipped by him ng ships' stores, or exported by him by purcel post. Such drawback shall be calculated necording to the proportion of Empire and non-Empire tobacco in any blend and be at a rate based upon the duty orginally puid on the teburen of Empire origin used in the manufacture: Such rate to be fixed by the Superintendent in

case.

(3) A list containing the names of those licensed manufacturers deemed by the Superintendent, iu his absolute discretion, to be eligible for the benefit of the provisions of this regulation relating to tobacco of Empire origin by renson of his reliance that they respectively will duly and faithfully observe and perform the conditions set forth in paragraph (4) of this regulation, shall he preparod and kept by the Superintendent, who shall have power, in his absoluto discretion, to expungo any name from such list.

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

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

liconsed manufacturer claiming the drawback,

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

(iii) Complute stock books must be kept, in English, by the licensed mana- facturer showing exactly how much of the stock of Empire lenf has been used in eucli braul of his manufacture, starting with the duty-paid removal permit as a base. Where the form of such stock book has not first been submitted to and approved by the Superintendent this condition shall not be deemed to be fulfilled.

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

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

(v) The licensed manufacturer must take stock of his Empire leaf at intervals

of not longer than fourteen days.

(vi) The liccused 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 rospect of which drawback is applied for

must be duly acconuted for by the liccused mattfacturer,

(viii) Every application for drawback under paragraph (2) of this regulation must be accompanied by a statement, signed by the licensed insufacturor, showing the actual amount of tobacco of Empire origin on which draw- back is claimed.

Ordinance 39 of 1931 Government Notifien- tious No. 166 of 1933, No. 274 of 1934, aml No. 139 of 1936.