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THE HONGKONG GOVERNMENT GAZETTE, JULY 14, 1916.
Provision for contracts
when duties are altered or repealed.
When duty payable.
Receipt for duty.
Recovery of duty.
10.—(1.) When any new duty is imposed and when any duty is increased and any tobacco is delivered on or after the day on which the new or increased duty takes effect, in pursuance of a contract made before that day, and the seller has paid such new or increased duty, he may in the absence of any agreement to the contrary recover as ull addition to the contract price a sum equal to the amount paid by him in respect of the tobacco on account of the new duty or the increase of duty as the case may be.
(2) When any duty is repealed or decreased and any tobacco affected by the duty is delivered on or after the day on which the duty ceases or the decrease in duty takes effect, in pursuance of a contract made before that day, the buyer in the absence of any agreement to the contrary may if the seller has had in respect of that tobacco the benefit of the repeal or decrease in the duty deduct from the con- tract price a sum equal to the amount of the duty or the decrease of duty as the case may be.
(3.) When any addition to or deduction from the con- tract price may be made under this section on account of any new or repealed duty such sun as may be agreed upon, or in default of agreement as may be determined by the Superintendent, as representing in the case of a new duty any expenses incurred and in the case of a repealed duty any expenses saved may be included in the addition to or deduction from the contract price and may be recovered or deducted accordingly.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 shall apply although the tobacco may have undergone some process of manufacture.
11.—(1.) The duty on tobacco imported into the Colony shall be payable as follows:-
(a) If the tobacco is not forthwith removed into a general bonded or licensed warehouse, and is not removed for immediate re-export under an export permit issued under this Ordinance, the duty shall be payable before the removal of the tobacco from the ship on which it was imported or from the Railway premises as the case may
be.
(b) If the tobacco is forthwith removed into a gen
eral bonded or licensed warehouse the duty shall he payable before the removal of the tobacco from such general bonded or licensed ware- house; unless such removal is for export or is into another general bonded or licensed ware- house.
(c) If the tobacco is imported by the post, the duty shall be payable before the delivery of the tobacco to the addressee, and the Post- master General shall refuse to deliver any such tobacco until the duty has been paid.
(2.) The duty upon tobacco manufactured in the Colony shall be payable before the removal of such tobacco from the place in which it is manufactured, unless such removal is for export or is into a general bonded or licensed ware- house.
12. The Superintendent shall give a receipt in the form in the Second Schedule bereto for any duty received by bim under this Ordinance.
13. Any duty payable under this Ordinance may he recovered in all respects in the same manuer as Crown rents Ord. No. 6 of are recovered nuder the Crown Remedies Ordinance, 1875, upon a certificate purporting to be under the hand of the Treasurer.
1875.
Tobacco to
be presumed to be duti- able.
Restrictions on dealings with tobacco.
14. In all proceedings under this Ordinance in respect of any tobacco and in all proceedings for the recovery of any duty imposed by or under this Ordinance the tobacco to which the proceedings relate shall be presumed to be duti- able tobacco unless the person against whom the proceed- ings have been taken proves to the Court or magistrate that the proper duty has been paid upon it.
Movement and Possession.
15. No person shall import, export, move, sell, buy, manufacture or have in his possession custody or control any tobacco except in accordance with the provisions of this Ordinance and of all regulations made thereunder.
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