1950_DUTIABLE_COMMODITIES_ORDINANCE — Page 4

CAP. 109]

Originally

36 of 1931. Fraser

36 of 1931.

2 of 1917.

31 of 1948.

Dutiable Commodities.

CHAPTER 109.

DUTIABLE COMMODITIES.

To amend and consolidate the law relating to the taxation of liquors, tobacco, hydrocarbon oils and other substances.

22 of 1950.

24 of 1950.

37 of 1950.

Short title.

Interpretation.

37 of 1950. Schedule.

[1st January, 1932.]

1. This Ordinance may be cited as the Dutiable Commodities Ordinance.

2. (1) In this Ordinance-

"container" includes any receptacle or vessel and any wrapper, packing, cover or stopper;

"Director" means the Director of Commerce and Industry and includes an assistant director;

"dutiable goods" means goods to which this Ordinance applies, which are not exempt from duty and on which the duty has not been paid, and includes goods on which duty has been paid if subsequently reimported; "duty-paid goods" means goods on which the full duty prescribed by law has been paid;

"export" means to carry out of the Colony or to cause to be carried out of the Colony, and includes the carriage out of the Colony of goods which were imported into the Colony;

"gallon" means the Imperial gallon;

"Government Chemist" shall mean the person so appointed by the Governor and shall include such other person as the Director of Medical and Health Services may appoint to carry out duties under this Ordinance;

"Import" means to carry into the Colony or to cause to be carried into the Colony;

"licence" means a licence under this Ordinance, and includes "permit"; and "licensee" includes "permittee";

"manifest" means the manifest of a ship or aircraft, and in relation to a vehicle, the statement referred to in