Enclosure No. 2.
ATTORNEY GENERAL'S CHAMBERS,
Hong Kong...2nd..July....................1927.
REPORT ON ORDINANCE No...?.
....of 192 7.
49
1.
I have examined the accompanying Ordinance intituled
Ordinance to protect the revenue of the Colony, and I am of
opinion that the Ordinance is one which is not contrary to
the Governor's instructions.
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2. The absence of a simple procedure for secretly and
suddenly increasing the rate of duty on tobacco and intoxi-
cating liquors has been felt on more than one occasion.
Attention was recently drawn to the fact that this problem
had been dealt with in a general way in the Ceylon Ordinances
and it was decided to adopt some similar provision here.
The present Ordinance, which is based on Ordinance No.33 of
1921 of the Ordinances of Ceylon, is the outcome of that
decision.
It is obvious that the more secretly and suddenly
a duty can be imposed, or raised in rate, the less risk there
is of the revenue losing through clearances from bond, etc.,
made in preparation for a higher rate of duty.
3.
No comments yet.
Private notes are available after approval.