CO129-515-3 Tobacco (Amendment) Ordinance- 1929 28-1-1929 - 11-3-1929 — Page 8

No 132.

Aned

это

Sir,

Enclo. No. 1.

Enclo. No. 2.

2.

Enclo. No. 3.

Onde to Customs

bopy

THE RIGHT HONOURABLE

GOVERNMENT HOUSE,

HONG KONG

11th March, 1929.

I have the honour to submit for the

signification of His Majesty's pleasure an Ordinance

intituled:-

An Ordinance to amend the law relating to the

taxation of tobacco.

The enclosed report by the Attorney General

explains the reasons for this Ordinance and the

Hansard report of the second reading of the Bill is

enclosed.

3.

The Bill was passed by the Legislative

Council with complete unanimity.

I have the honour to be,

Sir,

Your most obedient, humble servant,

LIEUTENANT COLONEL L.C.M.S. AMERY, M.P.,

&C.,

&c.,

&c.

nor, &c.

Pa

Enclosure No. 1.

e 9

Pa

e 9

Page

Page

ATTORNEY GENERAL'S CHAMBERS,

Hong Kong....th.Murch.................1929.

REPORT ON ORDINANCE No.......................of 1929.

1.

I have examined the accompanying Ordinance. intituled an Ordinance to amend the law relating to the taxation of

tobacco, and I am of opinion that the Crdinance is one

which is not contrary to the Governor's instructions.

The main object of this Ordinance is to adopt in

the case of tobacco manufactured in Hong Kong the principle

of the taxation of the raw leaf on importation, instead of

2.

the former system of the taxation of the manufactured

tobacco as it left the factory.

The reason for the change

was that it was found in practice impossible to control

Some of them work on the numerous factories properly.

a very small scale and it would have required constant

and meticulous supervision in order to ensure the collection of the proper revenue. One of the largest factories also

gave a great deal of trouble. The adoption of the new principle of taxation involved (a) the deletion from the

principal Ordinance and from the regulations of the

9

ge 10

ge 10Page 11