46204-1916-Ordinance-passed-and-assented-to--Tobacco-No-10-of-1916 — Page 2

THE HONGKONG GOVERNMENT GAZETTE, JULY 14, 1916.

HONGKONG.

No. 10 OF 1916.

I assent to this Ordinance.

LS

F. H. MAY, Governor.

14th July, 1916.

An Ordinance to provide for the taxation of

tobacco.

[14th July, 1916.]

Be it enacted by the Governor of Hongkong, with the advice and consent of the Legislative Council thereof, as follows

General.

1. This Ordinance may be cited as the Tobacco Ordi- Short title. nance, 1916.

2. In this Ordinance:-

(a) “Dutiable tobacco means tobacco on which Interpreta-

the duty has not been paid and includes tobacco tion. which is to be exported.

(4) “Duty paid tobacco” means tobacco on which

the full duty leviable by law has been paid. (e) "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 carried into the Colony by water and which is, without traushipment into any other vessel, carried out of the Colony on the same vessel on which it was carried into the Colony.

(d) General bonded warehouse

об

means a place appointed by the Superintendent for the ware- housing of dutiable tobacco into which dutiable tobacco may be removed by the licensee of such general bonded warehouse 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,

(^)

**

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 prepara- tion, mixing, and treatment, except packing and unpacking.

(h) "Master" includes every person, except a

pilot, having command or charge of any ship.

relates to the

(i) “Person", except so

far as

imposition of the penalty of imprisonment, includes a body corporate and a firm.

(j) "Police Station" includes the offices of the

Superintendent.

(k) “Railway" means the Kowloon-Canton Rail-

way, British Section.

(7) “Ship" includes every description of vessel

used in navigation or for the carriage of goods. (m) “Superintendent" means the Superintendent of Imports and Exports and any Assistant Superintendent of Imports and Exports.

(4) “Tobacco” includes all tobacco other than growing tobacco, whether prepared or not.

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