184586-1931-Supplementary-Bills-read-a-first-time--Liquors — Page 53

Pow

1272

[No. 27- -5.11.31.-4.]

C.$.0.6 in 4299/31.

Short title.

Interpreta- tion.

A BILL

INTITULED

An Ordinance to amend and consolidate the law

relating to the taxation of tobacco.

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 Ordinance, 1931.

2. In this Ordinance,

(a) "Dutiable tobacco" means tobacco which is not exempt from duty and on which the duty has not been paid and includes any such tobacco which has paid duty, if sub- sequently re-imported.

(b) "Duty-paid tobacco" means tobacco on which the full duty leviable by law has been paid.

(c) "Export" means to carry out of the Colony or to cause to be carried out of the Colony, and includes the carriage out of the Colony of tobacco which was imported into the Colony.

a

(d) "General bonded warehouse" means

place appointed by the Governor in Council for the warehousing of dutiable tobacco into which dutiable tobacco may be removed by the licensee of such general bonded ware- house without a permit direct from the ship on which it was imported or from the Railway premises.

(e) "Import" means to carry into the Colony

or to cause to be carried into the Colony.

(f) "Licensed warehouse" means any place, other than a general bonded warehouse, appointed by the Superintendent for the warehousing of dutiable tobacco.

(g) "Manufacture" includes every kind of pre- paration, mixing, and treatment, except packing and unpacking.

(h) "Master" includes every person, except a pilot, having command or charge of any ship

() "Person", except so far as relates to the imposition of the penalty of imprisonment, includes a body corporate and a firm.

() "Railway" means the Kowloon Canton

Railway, British Section.

(k) "Ship" includes every description of vessel used in navigation or for the carriage of goods.