CO129-515-3 Tobacco (Amendment) Ordinance- 1929 28-1-1929 - 11-3-1929 — Page 37

L.S.

HONG KONG.

35-

No. 3 of 1929.

I assent.

C. CLEMENTI, Governor.

8th March, 1929.

An Ordinance to amend the law relating to the

taxation of tobacco.

[8th March, 1929.]

BE it enacted by the Governor of Hong Kong, with the advice and consent of the Legislative Council thereof, as follows:--

1. This Ordinance may be cited as the Tobacco Short title Amendment Ordinance, 1929, and it shall be read and and construed as one with the Tobacco Ordinance, 1916, construction. hereinafter called the principal Ordinance.

Dutiable tobacco already in Colony.

2. All the relevant provisions of the principal Ordi- Dutiable nance, as amended by this Ordinance, shall apply to tobacco in Colony at all dutiable tobacco which was in the Colony immedi- commence- ately before the commencement of this Ordinacǝ as ment of if such tobacco had been imported after the uome- Ordinance. mencement of this Ordinance,

Drawback.

3. Section 3 (1) (b) of the principal Ordinance is Amendment amended by the substitution of the word "drawback" of Ordinanco for the word "rebates".

No. 10 of 1916, s. 3 (1) (b).

4.-(1) Every application made with a view to Application obtain drawback on any tobacco shall contain a declara- for drawback. tion by the person exporting, which shall be attached to the export permit referred to in section 38 of the principal Ordinance and shall be signed by such declarant in the presence of a witness, to the effect that the tobacco in respect of which drawback is being claimed has been actually shipped for export and is not intended to be relanded in the Colony, and any such declaration shall also state the name of the person who, upon exportation, will be entitled to receive the drawback thereon.

(2) In the event of any such declaration being Penalty for untrue in any particular the person making it shall untrue

declaration. be guilty of an offence, and shall be liable upon sum- mary conviction to a fine not exceeding two hundred and fifty dollars or to imprisonment for any term not exceeding six months.