CO129-434 - Governor Sir May - 1916 [7-8] — Page 406

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Section 6(5)(d): A new paragraph has been introduced nere dealing with tobacco imported in broken packages in pas- sengers' baggage.

Section 6(6:

Here again an addition was made to the section as it appears in the Straits Settlements Ordinance, the object being to prevent disputes as to the particular tobacco to be included in the abatement of one hundred pounds.

Section 6(7)A This again is a new provision. For present purposes the tax is a tax on tobacco imported, and as the duty upon tobacco manufactured in the Colony will in practice be paid on removal of the tobacco in its manufactured state, it seemed desirable to provide that the duty should be calculated as if the tobacco had been imported originally in its manufactured state.

Section 8: This is a new provision which is aimed at making it possible to raise the duty without allowing infor- mation of the proposed increase to leak cut before-hand. It is very diffi wlt to keep secret a proposed resolution of the Legislative Council or a bill but it would be possible to keep secret a proposed order of the Governor in Council. The order of the Governor in Council will lapse unless confirmed by the Legislative Council.

Section 11: It will be seen that references are intro- duced throughout to importation by means of the railway and to importation by means of the Post office.

Section 13; The procedure for recovery of duty here adopted is one which has worked well in connection with other Government claims for liquidated amounts.

Section 14; The onus thrown by this section does not appear to be an unreasonable one.