46204-1916-Ordinance-passed-and-assented-to--Tobacco-No-10-of-1916 — Page 3

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THE HONGKONG GOVERNMENT GAZETTE, JULY 14, 1916.

Regulations.

Fees.

Schedules.

Duties generally.

3.-(1.) It shall be lawful for the Governor in Council to make regulations for the following purposes :—

(a) the restriction, regulation, and control of the importation, exportation, manufacture, sale and possession of tobacco;

(b) the time and mode of collection of the duty on tobacco and the granting of rebates on exported tobacco :

(c) the licensing, regulation, and control of general bonded warehouses and licensed warehouses and the control of the dutiable tobacco stored therein:

(d) the imposing of conditions to be observed by applicants for licences and permits and by the holders of licences and permits;

(e) the general carrying out of the provisions of

this Ordinance.

(2.) Subject to the exercise of the above powers the regulations contained in the First Schedule hereto shall be in force from the commencement of this Ordinance and shall be deemed to have been made under this Ordinance.

4.-(I.) It shall be lawful for the Governor in Council to prescribe the fees, if any, to be paid for licences and permits. (2.) Subject to the exercise of the above power the fees specified in the Third Schedule hereto shall be in force from the commencement of this Ordinance.

5. It shall be lawful for the Governor in Council to amend in any way whatsoever any of the schedules hereto.

Duties.

6.-(1.) Subject to sub-section (5) of this section the following duties shall be payable on all tobacco which is in the possession of any person on the 13th day of July, 1916, and on all tobacco which is imported after the 13th day of July, 1916 :---

(a) Cigars valued at not less than $2.20 per b. and snuff of whatever value.

...$ 1.50 per 1.

(b) Cigars valued at less than $2.20 per lb. but not less than $1.60 per b.

...$ 0.70 per lb.

(e) Tobacco and cigarettes valued af not less than $1.60 per lb., and Egyptian, Russian and Turkish cigarettes of what- ever value

...$ 0.70 per lb.

(d) Chinese, Indian and Javanese tobacco other than cigars and cigarettes, valued at not less than $25 per picul...

..$10.00 per pienl.

(e) Chinese, Indian and Javanese tobacco other than cigars and cigarettes valued at less than $25 per picul .....

..$ 6.00 per pienl.

(ƒ) Tobacco, cigars and cigarettes

of any other kind not herein

otherwise provided for ...$ 0.30 per lb.

(2.) The valuation bereinbefore referred to shall be that contained in the invoice relating to the imported tobacco, unless there be no such valuation or the propriety of such valuation be questioned by the Superintendent or by a revenue officer, in which cases the valuation hereinbefore referred to shall be that which shall be put upon the tobacco by the Superintendent.

(3.) Every person who on the 13th day of July, 1916, has in his possession any tobacco exceeding in quantity one hundred pounds, shall

(a) within seven days from such date furnish to

the Superintendent a return

(i) of the quantity, description and value

of the tobacco in his possession; and (ii) of the quantity of such tobacco dis- posed of on that day, whether by sale or otherwise, with the names of the purchasers or persous concerned; and

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