1923_TOBACCO_ORDINANCE__1916 — Page 2

TOBACCO.

No. 10 of 1916.

2425

(i). "Person", except so far as relates to the imposition. of the penalty of imprisonment, includes a body corporate and a firm.

"Police station" includes the offices of the Superin-

(6) tendent.

(k) "Railway" means the Kowloon Canton Railway, British Section.

(1) "Ship" includes every description of vessel used in navigation or for the carriage of goods.

(m) "Superintendent" means the Superintendent of Im- ports and Exports and any Assistant Superintendent of Imports and Exports.

(n) "Tobacco" includes all tobacco other than growing tobacco, whether prepared or not.

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

(a) the restriction, regulation, and control of the importa- tion, 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 appli- cants for licences and permits and by the holders of licences and permits;

(e) generally for the purpose of carrying into effect the provisions of this Ordinance.

**

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

* As amended by Law Rev. Ord., 1924.