562286-1929-Order-under-section-2-of-the-Public-Revenue-Protection-Ordinance-1927 — Page 8

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THE HONG KONG GOVERNMENT GAZETTE, FEBRUARY 13, 1929.

on the importation of the raw leaf and manufacture in bond will be no longer possible. The Superintendent is therefore given authority to estimate the amount of tobacco on any manufacturer's licensed premises at the commencement of the Ordinance, and to classify it as unmanufactured tobacco or as manufactured tobacco. In the case of such manufactured tobacco he will also estimate the weight of unmanufactured tobaceo from which the manufactured tobacco was produced, and the duty will be payable on the weight so estimated. Paragraph (a) of sub-section 3 of section 6 of the principal Ordinance is repealed because exported tobacco will no longer be ex- empt from duty but will instead be entitled to a drawback. Through tobacco is not made absolutely exempt from duty as it might be, but if it is duly handled in accordance with the principal Ordinance the effect of section 11 of that Ordinance will be that the duty will never become payable. Sub-section (4) of section 6 of the principal Ordinance is repealed because it provided for the rate of duty to be paid on tobacco manufactured in the Colony in bond.

15. Clause 8 of this Ordinance is intended to im- prove the form of section 7 of the principal Ordinance. It also deals with the time of coming into operation of any resolution of Legislative Council passed under that

section.

16. Clause 9 of this Ordinance repeals section 8 of the principal Ordinance as having been now rendered unnecessary by the provisions of Ordinance No. 9 of 1927 whereby the Governor has power conferred upon him to impose or alter duties, etc., in anticipation either of the passing of a bill or of a resolution of the Legislative Council.

17. Clause 10 of this Ordinance substitutes "time" for «

day" throughout section 10 of the principal Ordinance, so as to correspond with the

"time" pro- visions of Ordinance No. 9 of 1927 section 4 (1), and of the new section 7 of the principal Ordinance, which have been above referred to.

18. Clause 11 of this Ordinance amends section 11 (b) of the principal Ordinance by making provision for tobacco being removed from one bonded warehouse to another. It also repeals section 11 (2) of the prin- cipal Ordinance which is incompatible with the new system of duties as explained above.

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19. Clauses 12, 13 and 14 of this Ordinance eliminate the word "dutiable from sections 17, 18, 21 and 22 of the principal Ordinance as being unnecessary. Clause 13 also corrects an error in section 18 (1) of the principal Ordinance by substituting "bonded for "licensed " in the last line of that sub-section.

20. Clause 15 of this Ordinance effects certain verbal amendments in section 24 of the principal Ordinance, which are intended to make the meaning of that section more definite and clear.

21. Clause 16 relieves the Governor in Council of certain functions which it is thought can be dealt with more appropriately by the Superintendent of the department.

22. Clause 17 of this Ordinance repeals sub-section (2) of section 31 of the principal Ordinance as being incompatible with the new system of duties.

23. Clause 18 of this Ordinance deletes the word dutiable" from section 38 (4) of the principal Ordi- nance as being an undesirable limitation on the powers of the Superintendent.