CO129-515-3 Tobacco (Amendment) Ordinance- 1929 28-1-1929 - 11-3-1929 — Page 13

12

11.

Section 7 of this Ordinance, which amends section 6

of the principal Ordinance, introduces the new system of

auty and new scale of duties.

I the

It is no part policy of this

Ordinance to increase the duty on tobacco generally, though

of course the introduction of the new system necessarily

involves individual variations of duty. The new section 6 (2)

is a temporary provision dealing with the tobacco present at the

commencement of this Ordinance on the licensed premises of the

holders of manufacturers' licences. Formerly, the duty on

such tobacco was not payable until removal from the licensed

premises, but under the new system duty is payable on the

importation of the raw leaf and manufacture in bond will be no

longer possible. The Superintendent is therefore given

authority to estimate the amount of tobacco on any manufacturer's

licensed premises at the commencement of this Ordinance, and

to classify it as unmanufactured tobacco or as manufactured

tobacco. In the case of such manufactured tobacco he will

also estimate the weight of unmanufactured tobacco from which

the manufactured tobacco was produced, and the duty will be

payable on the weight so estimated.

sub-section (3) of section of the principal Ordinance is

repealed because exported tobacco will no longer be exempt

from duty but will instead be entitled to a drawback.

Through tobacco is not made absolutely exempt from duty as it

might be, but if it is duly handled in accordance with the

principal Ordinance the effect of section 11 of that Ordinance

will be that the duty will never become payable. Sub-section

(4) of section 6 of the principal Ordinance is repealed

because it provided for the rate of duty to be paid on tobacco

manufactured in the Colony in bond.

Paragraph (a) of