CO129-504-15 Various ordinances 4-4-1927 - 29-11-1927 — Page 48

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3. The scheme of the present Ordinance is to give the Governor

power to impose or alter duties, etc., in anticipation of the

passing by the Legislative Council of an Ordinance or resolution

bringing in the new duties or rates of duties in an ordinary and

permanent way. If the Ordinance or resolution is rejected by

the Legislative Council, the order expires and the previous

position is restored.

In any event the order cannot remain in

force for a longer period than four months.

4.

The Ordinance is not confined to tobacco and liquor duties

but is made perfectly general so as to include all forms of

reverne.

5.

Section 3 is obviously necessary in order to give, during

the currency of the Governor's order, an effective meaning to

references in the bill or resolution to the commencement or coming

into operation of the bill or resolution as the case may be.

6. Section 5 provides for a refund of reveme where the revenue

payable during the currency of an order falls in rate, or ceases

to be payable, upon the expiration of the order. Section 6 is

intended to provide for the restoration of the former rate of

revenue upon the expiration of an order which lowers the rate

of revenue during its currency and which is not replaced by the

bill or resolution on which it was founded. Both these sections

and particularly section 6, would probably have called for more

detailed drafting but for the following considerations. In the

first place, the normal case will probably be the complete adoption

of the proposals of the bill or resolution. In the second place,

if any particular proposals of the bill or resolution are rejected

in such a manner as to cause any ambiguity or difficulty in the

refund provision, it will always be possible to resolve this dif-

ficulty or ambiguity on the Ordinance, or, probably, by an amend-

ment