TOBACCO.
No. 10 of 1916.
2429
(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 Postmaster 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 warehouse. If the tobacco is removed into a general bonded or licensed warehouse, the duty shall be payable before removal from such bonded or licensed warehouse.
12. The Superintendent shall give a receipt in the form in the Second Schedule for any duty received by him under this Ordinance.
Second Schedule. Form No. 9.
13. Any duty payable under this Ordinance may be recovered in all respects in the same manner as Crown rents are recovered under the Crown Remedies Ordinance, 1875, upon a certificate purporting to be under the hand of the Treasurer.
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 dutiable tobacco unless the person against whom the proceedings have been taken proves to the court or magistrate that the proper duty has been paid upon it.
Movement and possession.
dealings
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.
16.--(1) No tobacco shall be imported or exported except by sea or by the Railway.
(2) No tobacco shall be imported from China into the New Territories: Provided that this sub-section shall not apply
* As amended by Law Rev. Ord., 1924. † As amended by No. 20 of 1921.
TOBACCO.
No. 10 of 1916.
2429
(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 Postmaster 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 warehouse. If the tobacco is removed into a general bonded or licensed warehouse, the duty shall be payable before removal from such bonded or licensed warehouse.
12. The Superintendent shall give a receipt in the form Receipt for in the Second Schedule for any duty received by him under duty. this Ordinance.
*
Second Schedule. Form No. 9.
13. Any duty payable under this Ordinance may be re- Recovery of covered in all respects in the same manner as Crown rents duty. are recovered under the Crown Remedies Ordinance, 1875, Ordinance upon a certificate purporting to be under the hand of the No. 6 of 1875. Treasurer.
14. In all proceedings under this Ordinance in respect of Tobacco to be any tobacco, and in all proceedings for the recovery of any presumed to duty imposed by or under this Ordinance, the tobacco to which the proceedings relate shall be presumed to be dutiable tobacco unless the person against whom the proceedings have been taken proves to the court or magistrate that the proper duty has been paid upon it.
Movement and possession.
dealings
15. No person shall import, export, move, sell, buy, manu- Restrictions facture or have in his possession, custody or control any on deco tobacco except in accordance with the provisions of this Ordi- nance and of all regulations made thereunder.
16.--(1) No tobacco shall be imported or exported except Route of by sea or by the Railway.
importation
and
t
(2) No tobacco shall be imported from China into the New exportation. Territories: Provided that this sub-section shall not apply
* As amended by Law Rev. Ord., 1924. † As amended by No. 20 of 1921.
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