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(2.) Where any duty is hereafter repealed or decreased, and any goods affected by the duty are delivered after the day on which the duty ceases or the decrease in the duty takes effect in pursuance of a contract made before that day, the purchaser of the goods, in the absence of agreement to the contrary, may, if the seller of the goods has had in respect of those goods the benefit of the repeal or decrease of the duty, deduct from the contract price a sum equal to the amount of the duty or decrease of duty, as the case may be.
(3.) Where any addition to or deduction from the con- tract price may be made under this section on account of any new or repealed duty, such sum as may be agreed upon or in default of agreement deter ined by the Superintend- ent as representing in the case of a new duty any new expenses incurred, and in the case of a repealed duty any expenses saved, may be included in the addition to or deduction from the contract price, and may be recovered or deducted accordingly.
(4.) This section applies although the goods have under- gone a process of manufacture or preparation, or have become a part or ingredient of other goods.
Naval and
44.-(1.) An allowance to be termed an "Import Al- Rebate to lowance" may be paid annually, out of the public revenue Military of the Colony, as a rebate in whole or part of the duties Authorities. paid on intoxicating liquors, as follows:-
(a) to the Naval Authorities, in respect of the duties paid on intoxicating liquors (not being Naval Stores the property of His Majesty) consumed at the Roval Naval Canteen; at the Officers' Mess at the Royal Naval Hospital and at the Engineers' Mess in His Majesty's Dockyard;
(b.) to the Military Authorities in respect of the duties paid on intoxicating liquors (not being Military Stores the property of His Majesty) consumed at Head Quarters House and the Military Messes and Canteens in the Colony, or purchased by married officers or men borne on the strength of the Garrison for their own con- sumption.
(2.) The amount of the allowance shall be fixed each year by Resolution of the Legislative Council or other- wise as the Legislative Council may by Resolution deter-
mine.
(3.) The receipt of the Senior Naval Officer for the time being in Hongkong and the receipt of the Officer Com- manding the Garrison shall respectively be sufficient dis- charges for the payment of any allowance.
(4.) The allowance paid to the Naval and Military Authorities shall be distributed by the said Authorities amongst His Majesty's Naval and Military Forces in the Colony in such manner as the Officers Commanding the said Forces may direct, but no part of such allowance shall be used or applied for the purpose of reducing prices or expenses in any canteen.
Import and Export of Intoxicating Liquors.
45.--(1.) No person shall import or export dutiable Restrictions liquors or denatured spirits except into or from such ports on import or places as may be specified by the Governor and notified and export. in the Gazelle.
(2.) No person shall import or export dutiable liquors or denatureil spirits by land except under and in accordance with such regulations and restrictions as may from time to time be prescribed by the Governor-in-L'ouncil under tins Ordinance.
46. No master of any ship shall allow any dutiable Shipmaster liquors or denatured spirits to be discharged froin his ship not to allow without a permit from the Superintendent as hereinafter discharge of provided unless such liquors or spirits are received by the keeper of a King's warehouse and forthwith stored in King's warehouse.
a
without a
dutiable liquors etc.
permit, un- less to keeper of King's warehouse.
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