46204-1916-Ordinance-passed-and-assented-to--Tobacco-No-10-of-1916 — Page 8

THE HONGKONG GOVERNMENT GAZETTE, JULY 14, 1916.

(2.) Such licences may be in the respective forms in the Second Schedule hereto or in such other form as the Governor in Council may appoint.

(3.) Such licences shall be for such periods as the Gov- ernor in Council may appoint and in default of such appointment every such licence shall expire on the 31st December next after the date of its being issued.

(4.) The grant or renewal of any such licence shall be in the absolute discretion of the Superintendent.

31.-1.) No person shall manufacture tobacco except Manufac- under and in accordance with a manufacturers licence.

turers

licence.

(2.) The licensed premises of the holder of a manufac- turers licence shall for all purposes of this Ordinance be deemed to be a licensed warehouse.

32. No person shall import any tobacco for sale except Importers under and in accordance with an importers licence.

licence.

33. No person shall sell any tobacco by retail except Retailers under and in accordance with a retailers licence: Provided licence. that this section shall not apply to any licensed hawker.

34.-1.) Every licensee under this Ordinance shall at Inspection all times allow the Superintendent or any revenue officer of premises to enter his premises and to inspect the stock of tobacco of licensec. thereiu and to take samples thereof and to inspect and make copies of and extracts from any books of account kept in connection therewith and any other documents relating thereto.

(2.) Such licensee shall produce all such books and docu- ments on demand.

35. The licensee of every general bonded or licensed Licensee to warehouse shall be liable for the payment of all duties be liable for payable in respect of any tobacco at any time stored duty and to therein, and shall prevent the removal of any tobacco there- prevent

illegal from except in accordance with the provisions of this Ordi- removal. nance and of all regulations made thereunder.

general

36. If it shall appear at any time that there is a defi- Deficiency ciency in any general bonded or licensed warehouse in the of dutiable quantity of dutiable tobacco which ought to be found tobacco in stored therein the licensee of such general bonded or bonded or licensed warehouse shall be liable to pay to the Super- licensed intendent the duty leviable upon such deficiency, and shall warehouse. in the absence of proof to the contrary be presumed to have removed such tobacco without a permit,

Permits.

37.-(1.) It shall be lawful for the Superintendent to Permits issue the following permits :-

(a) to remove duty paid tobacco from a ship or from the Railway premises or from a general bonded or licensed warehouse :

(b) to remove dutiable tobacco from a ship to a licensed warehouse or from a general bonded or licensed warehouse to a general bonded warehouse or to a licensed warehouse;

(c) to remove dutiable tobacco from a ship or from

the Railway premises or from a general bonded · or licensed warehouse for export ;

(d) such other permits as the Governor in Comeil

may appoint.

(2.) Such permits may be in the respective forms in the Second Schedule hereto or in such other form as the Gover- nor in Council may appoint.

(3.) Before issuing any permit it shall be lawful for the Superintendent to demand the production of all or any invoices, bills of lading or other documents relating to the tobacco in question, and the person applying for the permit shall on such demand produce all such documents.

*

(4.) Every person who applies for any export permit shall submit to the Superintendent the application and permit in triplicate and every person who applies for any other permit shall submit to the Superintendent the application and permit in duplicate.

generally.

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