1930
No. 9 of 1911.
When contracts have been entered into before
INTOXICATING LIQUORS.
(2) The duty upon intoxicating liquors imported shall be payable:
(a) if such liquors are not forthwith in accordance with the provisions of this Ordinance removed into a general bonded or licensed warehouse or into another ship before the removal of them from the ship in which they are imported;
(b) if such liquors are forthwith removed into a general bonded or licensed warehouse before the removal of them from such general bonded or licensed warehouse, unless such removal is for export or into another general bonded or licensed warehouse.
(3) The duty upon intoxicating liquors distilled, made or prepared in the Colony shall be payable before the removal of such liquors from the factory or place in which they are distilled, made, or prepared, unless such removal is for export or into a general bonded warehouse or licensed warehouse.
42. When any written contract for the sale of intoxicating liquors entered into before 17th September, 1909, contains no reference to the payment of customs duties, the seller shall be deemed to have duly carried out his part of the contract upon his giving to the purchaser the necessary facilities to enable him to obtain a permit for the removal of the liquors under the provisions of sections 46, 47, 49 or 60; and the purchaser shall pay the duty (if any) payable in respect of such liquors and also any additional charges for landing, storing, or denaturing such liquors occasioned by the operation of this Ordinance and not provided for in the contract, and if any of such additional charges are paid by the seller in the first instance the amount so paid may be added to the contract price for the liquors, and be recovered by the seller from the purchaser as if the same formed part of the contract price.
43. (1) Where any new duty is imposed, or where any duty is increased, and any goods in respect of which the duty is payable are delivered after the day on which the new or increased duty takes effect in pursuance of a contract made before that day, the seller of the goods may, in the absence of agreement to the contrary,
* As amended by No. 17 of 1912 and No. 43 of 1912 Supp. Sched. † As amended by No. 16 of 1912.
Page 15
Page 16
1930
No. 9 of 1911.
When con- tracts have been entered into before
INTOXICATING LIQUORS.
(2) The duty upon intoxicating liquors imported shall be pay-
able:
(a) if such liquors are not forthwith in accordance with the provisions of this Ordinance removed into a general bonded or licensed warehouse or into another ship
before the removal of them from the ship in which they are imported;
(b) if such liquors are forthwith removed into a general bonded or licensed warehouse
before the removal of them from such general bonded or licensed warehouse, unless such removal is for export or into another general bonded or licensed warehouse.
(3) The duty upon intoxicating liquors distilled, made or prepared in the Colony shall be payable before the removal of such liquors from the factory or place in which they are distilled, made, or pre- pared, unless such removal is for export or into a general bonded warehouse or licensed warehouse.
42. When any written contract for the sale of intoxicating liquors entered into before 17th September, 1909, contains no reference to the payment of customs duties, the seller shall be deemed to have 17th Septem- duly carried out his part of the contract upon his giving to the
ber, 1909,
amount of
duty to be added to
price.
*
Provision
for contracts for sale
of goods duty paid when duties
altered or repealed.
+
purchaser the necessary facilities to enable him to obtain a permit for the removal of the liquors under the provisions of sections 46, 47, 49 or 60; and the purchaser shall pay the duty (if any) payable in respect of such liquors and also any additional charges for landing, storing, or denaturing such liquors occasioned by the operation of this Ordinance and not provided for in the contract, and if any of such additional charges are paid by the seller in the first instance the amount so paid may be added to the contract price for the liquors, and be recovered by the seller from the purchaser as if the saine formed part of the contract price.
43. (1) Where any new duty is imposed, or where any duty is increased, and any goods in respect of which the duty is payable are delivered after the day on which the new or increased duty takes effect in pursuance of a contract made before that day, the seller. of the goods may, in the absence of agreement to the contrary,
* As amended by No. 17 of 1912 and No. 43 of 1912 Supp. Sched. † As amended by No. 16 of 1912.
Page 15Page 16
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