22491-1911-Supplementary-Bills-read-a-first-time--Harbour-of-Refuge-Amendment — Page 13

When COD- tracts have been entered into before

17th Septem- ber, 1909, amount of duty to be added to price.

Provision

for sale

of goods duty paid when duties

86

(2.) Stills in the New Territories (not including New Kowloon and the Island of Cheung Chau) shall be prohibited from sending liquor pro- duced in these stills to Hongkong or to New Kowloon: provided that any licensee of a distillery who desires to send such liquor to Hongkong or New Kowloon may be granted a permit to do so, upon payment of the duties charged in Hongkong or New Kowloon.

(3.) On intoxicating liquors, other than spirits of wine, arrack and native wines and spirits, imported into, distilled, made or prepared in the Colony above proof strength there shall be paid an additional duty of 4 cents for every degree above proof in the case of brandy, 3 cents for every degree above proof in the case of whisky, and 2 cents for every degree above proof in the case of any other liquor.

It shall be lawful for the Legislative Council at any time by resolution to alter or amend all or any of the foregoing duties.

(2.) The duty upon intoxicating liquors imported by sea shall be payable-

(a.) if such liquors are not forthwith in accordance with the provisions of this Ordinance removed into a King's or licensed warehouse or into another ship

before the removal of them from the ship in which they are imported;

(b.) if such liquors are forthwith removed into a

King's or licensed warehouse

before the removal of them from such King's or licensed warehouse, unless such removal is for export or into another King's or licensed warehouse.

(3.) The duty upon intoxicating liquors distilled made or prepared in the Colony shall be payable before the removal of such liquors from the factory or place in which they are distilled inade or prepared unless such removal is for export or into a King's warehouse or licensed ware-

house.

42. When any written contract for the sale of intoxicat- ing liquors entered into before the 17th September, 1909, contains no reference to the payment of customs duties the seller shall be deemed to have duly carried out his part of the contract upon his giving to the purchaser the necessary facilities to enable the purchaser to obtain a permit for the removal of the liquors under the provisions of Sections 47, 48, 50 or 61 of this Ordinance, and the purchaser shali pay the duty (if any) payable in respect of such liquors and also any additional charges for landing, storing, or denaturing such liquors occasioned by the operation of this Ordinance and not provided for in the contract, and if any of such additional charges are paid by the seller in the first instance the amount so paid may be added to the contract price for the liquors, and he recovered by the seller from the purchaser as if the same formed part of the contract price.

43.-(1.) Where any ucw duty is hereafter imposed, or for contracts where any duty is hereafter increased, and any goods in respect of which the duty is payable are delivered after the day on which the new or increased duty takes effect in pursuauce of a contract made before that day, the seller of the goods may, in the absence of agreement to the contrary, recover, as an addition to the contract price, a sum equal to any amount paid by him in respect of the goods on account of the new duty or the increase of duty, as the case may be.

altered or repealed.