TOBACCO ORDINANCE, 1916

TOBACCO ORDINANCE, 1916

No. 10 of 1916.
An Ordinance to provide for the taxation of tobacco.

[14th July, 1916.]

GENERAL.

1. This Ordinance may be cited as the Tobacco Ordinance,

2. In this Ordinance,

(a) Dutiable tobacco means tobacco on which the duty
has not been paid and inchides tobacco which is to be
exported.

(b) Duty-paid tobacco means tobacco on which the full
duty leviable by law has been paid.

(c) 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 tobacco which was carried into the
Colony by water and which is, without transhipment into
any other vessel, carried out of the Colony on the same vessel
on which it was carried into the Colony.

(d) General bonded warehouse means a place appointed
by the Superintendent for the warehousing of dutiable to-
bacco into which dutlabie tobacco may be removed by the
licensee of such general bonded warehouse without a permit
direct from the ship on which it was imported or from the
Railway premises.

(e) Import ineans to carry into the Colony or to cause
to be earried into the Colony.

(f) Licensed warehouse means any place, other than a
general bonded warehouse, appointed by the Superintendent
for the warehousing of dutiable tobacco.

(g) Manufacture includes every kind of preparation,
mixing, and treatment, except packing and unpacking.

(h) Master includes every person, except a pilot, having
command or charge of any ship.

Revenue officers may arrest without warrant in respect of offences against the
provisions of this Ordinance. See No. 2 of 1917.
As amended by Law Rev. Ord., 1924.





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

(j) Police station includes the offices of the Superin-
tendent.

(k) Railway ineans the Kowloon Canton Railway, British
Section.

(l) 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
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---warehousesand 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
from the commencement of this Ordinance and shall be
deemed to have been made under this Ordinance.

As amendediby Law Rev. Ord., 1924.





4.-(1) It shall be lawful for the Governor in Council to
prescribe the fees, if any, to be paid for licences and
permits.
(2) Subject to the exercise of the above power, the fees
specified in the Third Schedule shall be in force from the
commencement of this Ordinance.

5. it shall be lawful for the Governor in Council to amend
in any way whatsoever any of the Schedules to this Ordi-
nance.

6.-(1) Subject to sub-section (3), the following duties
shall be payable on all tobacco -which is imported into the
colony:-
(a) Cigars valued at not less than $3.25
per lb ...................---$2.50 per lb.
(b) Cigars valned- at not less than $2.10
per lb. - - .................1 1.50 per lb.
(c) Cigars valued at not less than $1.50
per lb ...........................70 per 11).
(d) Cigars valued at not less than S' .70
per lb. ~ ........................50 per lb.
(e) Tobacco, cigarettes and snuff valued at
not less than $1.60 per lb ......1.50 per lb.
(f) Tobacco', cigarettes and snuff valued at
less than $ 1.60 per lb. and not less
than $ 1. 10 per lb . ............70 per 11).
(g) Tobacco, cigarettes and snuff -valued at
less than $1.10 per lb. and not less
than $ .60 per lb . ..............50 per lb.
(16) Tobacco, cigars, cigarettes and snuff of
any other kind not herein otherwise
provided for .....................30 per lb.
(2) The valuation hereinbefore referred to shall be that
contained in the invoice relating to the imported tobacco,
unless there be no such valuation or the propriety of such
valuation be questioned by the Superintendent or by a
revenue officer, in which cases the valuation hereinbefore
referred to shall be that which shall be put upon the
tobacco by the Superintendent.

* As amended by Law Rev. Ord., 1924.
As amended by Law Rev. Ord., 1924, and Legislative Council Resolutions con-
tained in G.Ns. Nos. 343 of 1916, 4 of 1919, 138 of 1921 and 212 of 1923.





(3) The following tobacco shall be exempt from duty:-

(a) tobacco which is exported;

(b) ships stores;

(c) tobacco which is imported in broken packages in
passengers baggage for private use and which does not
exceed such quantity, weight, or value as may be allowed
by the Superintendent or as may be appointed by regula-
tions made under this Ordinance.
(4) If any tobacco is imported for the purpose of being
manufactured in the Colony and such tobacco is actually
manufactured in the Colony, it shall be liable to duty at the
rate at which it would have been liable if it had been im-
ported originally in its manufactured state.

7. It shall be lawful for the Legislative Council by
resolution to vary in ally way any of the said duties or to
impose new duties on any tobacco imported into or manu-
factured in the Colony or already in the Colony at the com-
mencement of this Ordinance and to increase or decrease any
such duties.

8.-(1) It shall be lawful for the Governor in Council, in
anticipation of any such resolution of the Legislative Council,
to vary in any way any of the duties imposed under this
Ordinance or to impose newchities on any tobacco imported
into or manufactured in the Colony, and to increase. or
decrease ally duties imposed under this Ordinance.

(2) Every such order of the Governor in Council shall
take effect as from and including the day on which such order
is published lit the Gazette: Provided that, if the said
order be not confirmed by the Legislative Council within
six weeks from the publication thereof, it shall cease to be of
any effect and tiny new or increased duty paid under the
provisions thereof shall forthwith be refunded or credited to
the persons by whom such duty was paid.

[s. 9, rep. Law flevision Ordinance, 1924.]

10.-(1) When any new duty is imposed and when any
duty is increased and any tobacco is delivered on or after the
day on which the new or increased duty takes effect, in

As amended by No. 20 of 1921,





pursuance of a contract made before that day, and the seller
has paid such new or increased duty, he may in the absence
of any agreement to the contrary recover as an addition to
the contract price a sum equal to the amount paid by him
in respect of the tobacco on account of the new duty or the
increase of duty, as the case may be.
(2) When any duty is repealed or decreased and any
tobacco affected by the duty is delivered on or after the day
on which the duty ceases or the decrease in duty takes effect,
in pursuance of a contract made before that day, the buyer,
in the absence of any agreement to the contrary, may, if the
seller has had in respect of that tobacco the benefit of the
repeal or decrease in the duty, deduct from the contract price
a sum equal to the amount of the duty or the decrease of
duty, as the case may be.
(3) When any addition to or deduction from the contract
price may be made under this section on account of any new
or repealed duty, such sum as may be agreed upon, or in
default of agreeinent as may be determined by the Super-
intendent, as representing in the case of a new duty any
expenses incurred and in the case of a repealed duty an-y
expenses saved may be included in the addition to or deduc-
tion from the contract price and may bc recovered or
deducted accordingly.

(4) This section shall apply although the tobacco inay have
undergone some process of manufacture.

11.--(1) The duty on tobacco imported into the, Colony
shall be payable as follows :-

(a) If the tobacco is not forthwith removed into a general
bonded or licensed warehouse, and is not removed for
immediate re-export under an export permit issued under
this Ordinance, the duty shall be payable before the removal
of the tobacco from the ship on which it was imported or
from the Railway premises, as the case may be.

(b) If the tobacco is forthwith removed into a general
bonded or licensed warehouse, the duty shall be payable
before the removal of the tobacco from such general bonded
or licensed warehouse, unless such removal is for export or
is into another general bonded or licensed warehouse.

As amended by No. 20 of 1921,





(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.

13. Any duty payable under this Ordinance may be re-
covered 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.

15. No person shall import, export, move, sell, buy, manu-
facture or have in his possession, custody or control any
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
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. ,





to tobacco which is imported by the Railway and which is
not removed from the train anywhere except at Kowloon
station.

(3) All tobacco imported by the Railway shall be consigned
through to Kowloon by railway invoice.

(4) It shall be lawful for the Superintendent either generally
or in any particular case to grant exemption from any of the
provisions of this section.

17.-(1) The owners, charterers, agents master and com-
pradore of every ship shall not allow the discharge of any,
dutiable tobacco from the ship without a permit unless the
tobacco is delivered direct to the licensee of a general bonded
warehouse or his servant for removal direct into a general
bonded warehouse.

(2) If any dutiable tobacco is clischarged from a ship with-
out a permit and is not delivered direct to the licensee of a
general bonded warehouse or his servant for removal direct
into a general bonded warehouse, the owners, charterers,
agents, master and compradore of the ship shall be deemed
to have allowed the tobacco to be so discharged and shall be
deemed to be guilty of an offence against this Ordinance,
unless it shall be proved to the court or magistrate that the
tobacco was so discharged without the knowledge of the
person charged and that such person had taken all reasonable
precautions to prevent any such discharge.

(3) Notwithstanding anything contained in this section, it
shall be lawful for the master of any ship to permit the
landing of any dutiable tobacco which forms part of the
contents of a mail brought into the Colony by such ship,
provided that such tobacco is landed for removal direct to
the Post Office as part of such mall.

18.-(1) No person other than the licensee of a general
to bonded warehouse shall remove any dutiable tobacco from
any ship or from any Railway premises except under and in
accordance with the conditions of a permit issued under this
Ordinance, and if the licensee of a general bonded warehouse
removes any dutiable tobacco from a ship or from any
Railway premises without a permit he shall forthwith remove
such tobacco direct into a general licensed warehouse.





(2) Notwithstanding anything contained in this section, it
shall be lawful for the master of any ship to remove or cause
to be removed to the Post Office any dutiable tobacco which
forms part of the contents of a mail brought into the Colony
by such ship, provided that such dutiable tobacco is removed
direct from the ship to the Post Office as part of the contents
of such mall.

19. No person shall remove any tobacco from any general
bonded or licensed warehouse except under and inaccordatice
with the conditions of a permit issued mider this Ordinance.

20. No person shall re-land or permit to be re-landed any
tobacco shipped under any permit or knowingly neglect or
omit to cause such tobacco to be exported in accordance with
the terms of such permit.

21.-(1) Dutiable tobacco imported on board any ship
and intended to be exported on board the same ship without
landing or transhipment or to be used as ships stores while
the ship is in the waters of the Colony shall during the whole
time that the ship is in the waters of the Colony be kept in
a place of safety under the custody and control of the master.
(2) The Superintendent and any person authorised by him
in writing either generally or in any particular instance shall
be permitted at all times to inspect such dutiable, tobacco and
to place seals on any package or place in which it may be.
(3) No seal so placed shall without the permission of the
Superintendent be broken while the ship is in the waters of
Colony.

22. No dutiable tobacco shall be removed for export from
any general bonded or licensed warehouse except in closed
packages permanently marked by stencil or otherwise on at
least three sides with the words For Export in letters not
less than three inches high.

23. No person shall move any dutiable tobacco except in
such quantities as may be approved by the Superintendent or
may be appointed by regulations made under this Ordinance.

24.-(1) Except with the perinission of the Superintendent,
no person shall have in his possession, custody or control
any dutiable tobacco unless such tobacco is-





(a) on board the ship ou which it was imported; or
(b) on the Railway premises; or

(c) in a general bonded or licensed warehouse; or

(d) on board the ship on which it is to be exported; or

(e) under the immediate physical control of the licensee of
a general bonded warehouse or his servant and in course of
removal direct to such warehouse from the ship on which it
was imported or from the Railway premises; or

(f) under the immediate physical control of the holder of
a removal permit or his servant and in course of removal in
accordance with the conditions of such permit direct to the
place to which removal is authorised by such permit; or
(g) part of the contents of a mail and is either in the Post
Office or is in course of removal direct to the Post Office from
the ship on which it was imported.

(2) The onus of proving that the tobacco was in course of
such direct removal shall be on the person in whose possession,
custody or control such tobacco is found.

25. No person shall, without the permission of the
Superintendent, receive into or have in his possession,
custody or control any tobacco which was illegally imported,
moved or manufactured.

26. No person shall sell, offer for sale, or buy any dutiable
tobacco stored elsewhere than in a general bonded or licensed
warehouse or on board the ship on which it was imported or
on the Railway premises.

27. The owners, charterers, agents and master of every
ship on which any tobacco is imported shall within four hours
after the arrival of such ship in the waters of the Colony, or
so soon thereafter as the office of the Superintendent is open,
furnish to the Superintendent a true, accurate and complete
statement of all tobacco imported thereon.

28. The owners, charterers, agents and master of every
ship on which any tobacco is exported shall within twenty-
four hours after the departure of such ship furnish to the
Superintendent a true, accurate and complete statement of
all tobacco exported thereon.





29. Every import or export statement furnished in accord-
ance with the provisions of this Ordinance shall be signed
by the party furnishing it and shall contain such particulars
as may be appointed by the Governor in Council, and in
default of such appointment shall be in the respective forms
in the Second Schedule.

Licences.

30.-(1) It shall be lawful for the Superintendent to
issue the following licences

(a) General bonded warehouse licence.

(b) Licensed warehouse licence.

(c) Manufacturers licence.

(d) Importers licence.

(c) Retailers licence.

Such other licences as the Governor in Council may
appoint.

(2) Such licences may be in the respective forms in the
Second Schedule or in such other form as the Governor
in Council may appoint.

(3) Such licences shall be for such periods as the
0overnor in Council may appoint, and in default of such.
appointment every such licence shall expire on the 31st
day of December next after the date of its being issued.

(A) The grant or renewal of any such licence shall be, in
the absolute discretion of the Superinten dent.

31.-(1) No person shall manuficture tobacco except
under and in accordance with a manufacturers licence.

(2) The licensed premises of the holder of a manu-
facturers licence shall for all purposes of this Ordinance be
deemed to be a licensed warehouse.

32. No person shall import any tobacco for sale except
under and in accordance with an importers licence.

As amended by Law Rev. Ord., 1924.





33. No person shall sell any tobacco by retail except
under and in accordance with a retailers licence: Provided
that this section shall not apply to any licensed hawker.

34.-(1) Every licensee under this Ordinance shall at
all times allow the Superintendent or any revenue officer
to enter his premises and to inspect the stock of tobacco
therein and to take samples thereof and to inspect and make
copies of and extracts from any books of account kept in
connexion therewith and any other documents relating
thereto.

(2) Such licensee shall produce all such books and docu
ments on demand.

35. The licensee of every general bonded or licensed
warehouse shall be liable for the payment of all duties
payable in respect of any tobacco at any time stored therein,
and shall prevent the removal of any tobacco therefrom
except in accordance with the provisions of this Ordinance
and of all regillations made thereunder.

36. If it shall appear at any time that there is a deficiency
in any general bonded or licensed warehouse in the quantity
of dutiable tobacco which ought to be found stored therein,
the licensee of such general bonded or licensed warehouse,
shall be liable to pay to the Superintendent the duty leviable
upon such deficiency, and shall in the absence of proof to
the contrary be to have removed such tobacco
Without a permit.

37.-(1) It shall be lawful for the Superintendent to
issue the following permits:-

(a) to remove duty-paid tobacco from a ship or from the
Railway premises or from a general bonded or licensed
warehouse;

(b) to remove dutiable tobacco from a ship to a licensed
warehouse or from a general bonded or licensed warehouse
to a general bonded warehouse or to a licensed warehouse;

As amended by Law Rev. Ord., 1924.





(c) to remove dutiable tobacco from a ship or from the
Railway premises or from a general bonded or licensed
warehouse for export;

(d) such other permits as the Governor in Council may
appoint.

(2) Such permits may be in the respective forms in the
Second Schedule or in such other form as the Governor in
Council may appoint.

(3) Before issuing any permit it shall be lawful for the
Superintendent to demand the production of all or any
invoices, bills of lading or other documents relating to the
tobacco in question, and the person applying for the permit
shall on such demand produce all such documents.

(4) Every person who applies for any export permit
shall submit to the Superintendent the application and
permit in triplicate, and every person who applies for any
other permit shall submit to the Superintendent the applica-
tion and permit in duplicate.

(5) Every application for a permit under this Ordinance
shall be signed by the applicant, and if the applicant is a
body corporate or a firm the application shall be signed
also by some employe or agent of such body corporate or
firm, and in the case of a Chinese firm the application shall
also be chopped with the chop of the firm.

(6) Every person who has obtained a permit under this
Ordinance and who has not availed himself thereof on the
date for which it was issued shall return such permit to the
Superintendent within twenty-four hours after such date or
so soon thereafter as the office of the Superintendent is open.

38.-(1) Export permits shall be issued in duplicate and
the exporter shall procure a receipt for the tobacco in ques-
tion to be indorsed on one copy of such permit by the
master or mate of the ship on which the tobacco is to be
exported and shall forthwith deliver such copy so indorsed to
the Superintendent.

(2) The Superintendent may, instead of issuing the
duplicate copy of the export permit to the exporter, deliver
it to a revenue officer who shall thereupon accompany the
tobacco on board the ship on which it is to be exported.





(3) The Superintendent may refuse to issue any export
permit antil such time before the proposed sailing of the ship
on which the tobacco is to be exported as he may consider
reasonable.

(4) The Superintendent may refuse to issue any export
permit to export dutiable tobacco as ships stores unless the
application for the permit is indorsed by the master or agent
of the ship to the effect that the tobacco is for ships use.

(5) No export permit shall be necessary for the exportation
of any tobacco which is, without landing or transhipment
into any other ship, exported on the ship on which it was
imported.

Revelule Officers.

39.-(1) The Superintendent may appoint such persons
as he may think fit to act as reveime officers tinder this Ordi-
nance and may at any time cancel any such appointment.
(2) The Superintendent may in case of any absence from
duty or breach of discipline or neglect of duty on the part
of any revenue officer order such revenue officer to forfeit
any sum not exceeding ten dollars.
(3) No revenue officer shall desert or absent hiniself from
his duty or be guilty of any breach of discipline or neglect
of duty.

(4) Every revenue officer shall on ceasing for any cause to
be a revenue officer, and at any time on demand by the
Superintendent, deliver up his badge of office to the Super-
intendent.

(5) Every revenue officer under this Ordinance and every
person having the powers of a revenue officer under this
Ordinance and every police officer when acting against any
person under this Ordinance shall on demand declare his
office and produce his badge.
(6) The following shall have all the powers of a revenue
officer under this Ordinance:-

(a) the Superintendent;
(b) all police officers;

As amended by No. 20 of 1921 and Law Rev. Ord., 1924.





(c) all revenue officers appointed under the Liquors Con-
solidation Ordinance, 1911

(d) all revenue officers appointed under the Opium Ordi-
nance, 1923 ;

(e) all Railway officials not below the rank of traffic.
inspector.

Search, examination and arrest.

40. Any revenue officer may board any ship (not being
or having the status of a ship of war) and remain on board
so long as such ship remains in the Colony.

41.-(1) Every person landing from or embarking on any
ship or entering or leaving the Colony by land accompanied
by any goods or baggage shall-

(a) on dertiand bY any revenue or police officer either
permit his goods and baggage to be searched by such officer,
or, together with such goods and baggage, accompany such
officer to a police station and there permit his goods and
baggage to be searched by any revenue or police officer in
the presence and under the supervision of any European
revenue or police officer or other police officer not below the
rank of sergeant; and

(b) on demand by any European revenue or police officer
permit his goods and baggage to be searched by such
[European revenue or police officer or by any revenue or
police officer in the presence and under the supervision of
such European revenue or police officer.

(2) The goods and baggage of any person who claims to
be present when they are searched shall not be searched
except in his presence.
(3) Any person who refuses to comply with any lawful
demand under this section may be arrested without warrant
by the officer making the demand.

42. Any box, chest, package or other article (not being
passengers baggage accompanied by the owner) which is
being landed from or is being embarked on any ship or has
been recently landed from any ship or is in or on board any
ship (not being or having the status of a ship of war), islet,

As amended by No. 20 of 1921.





landing place, wharf, warehouse or place adjoining any
wharf or used in connexion therewith, or which is being
removed from any such ship, islet or other place, or which
is being brought into or has recently been brought into the
Colony by land-

(a) may be examined and searched. by any revenue officer,
and may be detained until any person in charge thereof shall
have opened the same to admit of such examination and
search, and in default of such opening may be removed by
such officer to a police station;

(b) may be broken open by the orders of any European
revenue or police officer to facilitate such examination and
search: Provided that any person in charge or possession of
such box, chest, package or other article shall be afforded
every reasonable facility for being present at such breaking
open, examination and search.

43. Any revenue or police officer, having reasonable
ground for believing that there is any tobacco in any ship
in contravention of this Ordinance (such ship not being or
having the status of a ship of war) may proceed without
warrant on board such ship and search for such tobacco and
may seize any such tobacco so found and shall take the same,
together with the person in whose possession it may be
found, to a police station in order that he may be brought
before a magistrate to be dealt with according to law.

44.-(1) Where it appears to any justice of the peace,
upon the oath of any person, that there is reasonable cause
to believe that in any place, or on board any ship (not being
or having the status of a ship of war), there is concealed or
deposited any tobacco subject to forfeiture or with respect
to which an offence has been committed or is about to be
committed against this Ordinance, such justice of the peace
may, by his warrant directed to any revenue or police officer,
empower such officer, by day or by night-
(a) to enter such place, or to go on board such ship, and
there to search for and take possession of any such tobacco;
and
(b) to arrest any person being in such place or ship, in
whose possession such tobacco may be found, or whom Such
officer may reasonably suspect to have concealed or deposited
any such tobacco in such place or ship or thereabout.





(2) Such officer may, if necessary,-
(a) break open any outer or inner door of any dwelling-
house, shop, or other building or place, and enter thereinto;
(b) forcibly enter such ship and every part thereof
(c) remove by force any obstruction to such entry, search,
seizure and removal as he is empowered to effect;
(d) detain every person found in such place or on board.
such ship until such place or ship has been searched;
(e) seize and detain any such tobacco found in such place
or ship; and
(f) seize and detain any such tobacco found in any place
whatever within the Colony in the possession, custody or
control of any of the persons against whom his warrant has
been issued.

45. Whenever it appears to any European revenue officer s
generally or specially authorised in writing by the Superin-
tendent for the purpose of carrying out the provisions of this
section that there is reasonable cause to believe that in any
place there is concealed or deposited any tobacco subject to
forfeiture or with respect to which an offence has been com-
mitted or is about to be committed against this Ordinance
and he shall have reasonable ground for believing that by
reason of the delay in obtaining a search warrant the tobacco
is likely to be removed, the said officer in virtue of his office
may exercise in, upon and in respect of such place all the
powers mentioned in section 44 in as full and ample a
manner as if he were empowered to do so by warrant issued
under the said section.

46-(1) Any revenue officer may arrest without war-
rant-
(a) any person found committing, or attempting to commit,
or employing, aiding, or assisting any person to commit, any
offence against this Ordinance;
(b) any person whom he may reasonably suspect to have
in his possession any tobacco subject to forfeiture under this
Ordinance.
(2) Every person so arrested shall, together with any such
tobacco found in his possession, be taken to a police station.

As amended by Law Rev. Ord., 1924.





(3) Every such person and his luggage shall be liable to
be searched before such person is taken to the police station
but only under the supervision of a European revenue officer
or of a police officer not under the rank of sergeant.

47. No person shall obstruct the Superintendent or any
revenue or police officer in the carrying out of any inspection
or search authorised by or under this Ordinance or in the
execution of any duty imposed or power conferred by or
under this Ordinance.

48. Every person required by a revenue officer to give any
information on any subject which it is the officer's duty to
inquire into under this Ordinance, and which it is in his
power to give, shall be legally bound to give such informa-
tion.

49.-(1) Every person applying for a permit under this
Ordinance shall allow the Superintendent or any person
authorised by him in writing either generally or for a partic-
ular occasion to take samples of the tobacco to which the
application relates.
(2) Every person licensed under this Ordinance and the
holder of every permit under this Ordinance shall allow the
Superintendent or any other person authorised by him in
writing either generally or for a particular occasion to take
samples of any tobacco in his possession, custody or control.

(3) The Superintendent or the person authorised by him
as hereinbefore provided may select the case or receptacle
from which the sample is to be taken.

50. No person shall make any false or inaccurate or
misleading statement or apply any false or inaccurate or
in] sleading description or supply any false or inaccurate or
misleading particulars in any document required under the
provisions of this Ordinance or of any regulations made
thereunder or in or in connexion with any application for any
licence or permit to be issued under this Ordinance.

51. In all proceedings under this Ordinance and in all
proceedings for the recovery of any duty on tobacco, the
production of any copies of or extracts from the records of
the Superintendent purporting to be certified by the Super-





intendent shall be prima facie evidence of the facts stated or
appearing therein or to be inferred therefrom.

52. The magistrate hearing any charge under this Ordi-
nance may employ an analyst or other skilled person to report
on any technical point, and may order the payment of the fee
of such analyst by the defendant in addition to any other
penalty, and such fee shall be recoverable in the same way
as a penalty imposed under this Ordinance is recoverable.

53. At the hearing of any charge under this Ordinance,
the production of a certificate purporting to be signed by the
Government or Monopoly Analyst shall be sufficient evidence
of the facts therein stated, unless the defendant requires that
the Analyst should be called as a witness, but, if the defend-
ant shall require the Analyst to be called, the magistrate
may order him in addition to any other penalty to pay a fee
of twenty-five dollars for the attendance of the Analyst, such
fee to be recoverable in the same way as a penalty imposed
under this Ordinance is recoverable and to be paid into the
Treasury.

54. Except as hereinafter mentioned, no information laid
under this Ordinance shall be admitted in evidence in any
civil or criminal proceeding whatsoever and no witness shall
be obliged or permitted to disclose the name or address of
any informer under this Ordinance or state any matter which
might lead to his discovery. Moreover, if any books, docu-
ments or papers which are in evidence or liable to inspection
in any civil or criminal proceeding whatsoever contain any
entry in which any informer is named or described or which
might lead to his discovery, the court shall cause all such
passages to be concealed from view or to be obliterated so far
as may be necessary to protect the informer from discovery
but no further. But if on the trial of any offence under this
Ordinance the magistrate after full inquiry into the case
believes that the informer wilfully made in his information a
material statement which he knew or believed to be false or
did not believe to be true or if in any other proceeding the
magistrate is of opinion that justice cannot be fully done
between the parties thereto without the discovery of the
informer, it shall be lawful for the magistrate to require
the production of the original information and permit
inquiry and require full disclosure concerning the informer.





55. The magistrate may, on the application of the Super-
intendent, award to an informer any portion of any fine
imposed under this Ordinance not exceeding one-half.

56. Every licensee under this Ordinance and the holder
of every permit under this Ordinance shall, without prejudice
to the liability of any other person, be liable criminally, for
the acts and omissions of his agents and servants in respect
of any offence against this Ordinance, and if such licensee or
such permit-holder is himself an agent or servant of a
company or firm and the licence or permit has been granted
wholly or partly for the benefit of such company or firm, he
shall, without prejudice to the liability of any other person,
be liable criminally for the acts and omissions of the agents
and. servants of such company or firm in respect of any
offence against this Ordinance : Provided that no person
shall be sentenced to imprisonment by virtue only of the
provisions of this section.

57.-(1) A sommons may be served on a body corporate
or a firm by leaving a copy thereof with an adult at the
last-known address of the body corporate or firm, and if the
body corporate or firm does not appear in answer to such
summons the magistrate may proceed ex parte.

(2) In answer to such summons, a body corporate may
appear by an officer of such body corporate and a firm may
appear by a partner or a responsible representative of such
firm.

Offences, penaltiles and forfeitures.

58. Every person who contravenes any of the provisions
of this Ordinance or of any regulations made thereunder or
who fails to observe any condition or restriction imposed by
or under this Ordinance shall be deemed to commit an
offence against this Ordinance.

59.-(1) Every person who commits or attempts to commit
any offence against this Ordinance shall upon summary con-
viction be liable-
(a) for a first offence to a fine not exceeding five hundred
dollars, and to imprisonment for any term not exceeding six
months

As amended by No. 20 of 1921 and Law Rev. Ord., 1924.





(b) for a second offence to a fine not exceeding one
thousand dollars, and to imprisonment for any term not
exceeding one year ;
(c) for a subsequent offence to a fine not exceeding two
thousand and five hundred dollars, and to imprisonment for
any term not exceeding one year.
(2) If the magistrate is of the opinion that any offence
committed against this Ordinance was cominitted with the
intent to avoid payment of any duty payable under this
Ordinance, he may impose a jine not exceeding ten times
the amount of the ditty payable on the tobacco in respect of
which the offence was committed, notwithstanding the fact
that such fine may be in excess, in the case of a first, second
or subsequent offence of the maximum fines authorised for
first, second or subsequent offences respectively by sub
section (1):
Provided that nothing in this sub-section shall affect the
power of the magistrate to impose in lieu of or in addition
to any fine imposed under this sub-section a sentence of
imprisonment for any term authorised by sub-section (1).

60. It shall be lawful for a magistrate to order to be for-
feited to the Crown any tobacco with respect to which any
offence against this Ordinance may have been committed,
whether any person shall have been convicted of such offence
or not, and upon the making of such order of forfeiture the
said tobacco shall be deemed to be the property of the Crown
free from all rights of any person: Provided that it shall be
lawful for the Governor in Council in his absolute discretion
to entertain and give effect to any moral claim to or in
respect of the said tobacco.

61.-(1) Upon the failure of any condition of any bond
required as a condition on the granting of any permnt or any
licence issued under this Ordinance, the sum secured by the
bond shall be deemed to be a debt due, to the Crown and
may be recovered in the same manner as Crown rents are
recovered upon a certificate purporting to be under the hand
of the Treasurer.
(2) The recovery of any such sum shall not relieve any
person from any other penalty to which he may be liable
under this or any other Ordinance.

As amended by Law Rev. Ord., 1924.





62.-(1) Upon the breach of any condition of any permit
or any licence issued under this Ordinance, any deposit
required as a condition on the granting of such permit or
licence shall upon application to a magistrate be declared by
him to be forfeited to the Crown.

(2) The forfeiture of any such deposit shall not relieve any
person from any other penalty to which he may be liable.
under this or any other Ordinance.

63. Upon the conviction of any licensee under this Ordi-
nance of any offence against this Ordinance, it shall be
lawful for the Governor in Council to forfeit the licence of
such licensee.

64.-(1) Whenever it is lawful for a revenue officer to
seize any tobacco, it shall be lawful for him to seize also all
the receptacles in which the tobacco is contained.

(2) Whenever it is lawful for the magistrate to forfeit any
tobacco, it shall be lawful for him to forfeit in like manner
all the receptacles in which the tobacco was found.

FIRST SCHEDULE. [s. 3 (2).]

REGULATIONS.

General bonded warehouses.
1. The licensee on receiving a request from the master, owner or agent of
any ship lying within the limits of the Harbour as defined by the Interpreta-
tion Ordinance, 1911, shall forthwith remove from such ship into a general
bonded warehouse all such dutiable tobacco as such master, owner or agent
may require to be removed, and store such dutiable tobacco in a general
bonded warehouse to the order of such master, owner or agent.

2. The licensee on receiving a request from any person holding a permit
under the Tobacco Ordinance, 1916, which entitles the holder to store any
dutiable tobacco in a general bonded warehouse shall forthwith store the
same in a general bonded warehouse.

3. The rates for moving and storing dutiable tobacco must he approved
by the Superintendent.
4. The licensee shall immediately after any dutiable tobacco is received
into or removed from a general bonded warehouse make due entry of such
receipt or removal in a special book in a form to be approved by the
Superintendent.

As amended by G.Ns. Nos. 414 and 474 of 1916, and No. 377 of 1917,and Law
Rev. Ord., 1924.






5. The licensee shall make daily returns to the Superintendent in a form
to be approved by him of all dutiable tobacco received into or removed from
the general bonded warehouse.

6. Any loss in dutiable tobacco occasioned by deterioration or other cause
in a general bonded warehouse shall be deducted from the stock total of
such dutiable tobacco and no duty shall be charged thereon, provided that
such loss Is examined and certified by a revenue officer before removal from
the warehouse.

Licensed warehouses.

1. No structural alteration to any licensed premises shall be made without
the permissin in writing of the Superintendent.

2. No article may be stored in a licensed warehouse other than dutiable
tobacco.

3. All dutiable tobacco stored in a licensed warehouse shall be stowed in
such a way that easy access may be had to any portion thereof.

4. No licensed warehouse shall be open for the receipt or delivery of
dutiable tobacco between 6 p.m. and 6 a.m. or on Sundays or public holidays
except with the permission in writing of the Superintendent, who shall be
entitled to charge a fee not exceeding three dollars for every hour or portion
of an hour in which such licensed warehouse shall be open before 6 a.m. or
after 6 p.m. or on Sundays or public holidays.

5. The licensee shall immediately after any tobacco is received into or
removed from his licensed premises make due entry of such receipt or
removal in a stock-book in the form in the Second Schedule to the Tobacco
Ordinance, 1916.

6. The licensee shall not later than noon on every Monday morning (or
on the following, day if Monday is a public holiday) furnish to the Superin-
tendent a return in the form in the Second Schedule to the Tobacco Ordinance,
1916, concerning all dutiable tobacco stored, received and removed during
the previous week.

7. The licensee shall not later than noon on the Monday following the
last Saturday of the months of March, June. September, and December (or
on the following day if such Monday is a public holiday) furnish to the
Superintendent a return in the form in the Second Schedule to the Tobacco
Ordinance, 1916, showing the stock of dutiable tobacco on different ship-
ments in his licensed warehouse on the last Saturday of the month in
question.

8. No licence shall be issued or renewed unless the premises to be
licensed are fitted with such locks or other fastenings as the Superintendent
of Imports and Exports may require, and such locks and fastenings shall be
so arranged that no entry into the premises can be effected without the
attendance of the Superintendent or of a revenue officer.

9. Any loss in dutiable tobacco occasioned by deterioration or other cause
in a licensed warehouse shall be deducted from the stock total of such
dutiable tobacco and no duty shall be charged thereon, provided that such
loss is examined and certified by a revenue officer before removal from the
warehouse.





10. No smoking, naked lights or matches shall be allowed within the
premises of any licensed warehouse.

11. All lamps used on the premises of any licensed warehouse must be
made of substantial metal, the glass being protected by metal guards.

12. No person shall be allolved to sleep on the premises of aily licensed
warehouse.

Manufacturers licence.

1. Every factory or place licensed for the Manufacture of tobacco shall
be provided with one or more buildings or enclosures, constructed to the
satisfaction of the Superintendent, and all tobacco shall be manufactured
within such buildings or enclosures and shall be stored therein until the
proper duties have been paid in respect thereof.

2. All raw tobacco entering, the factory shall be stored in a place set
apart for that purpose to the satisfaction of the Superintendent and in such
manner as he shall direct.

3. The licensee shall keep a stock-book in the form in the Second Schedule
to the Tobacco Ordinance, 1916, showing the receipts of raw tobacco, and the
issues inade therefrom for manufacturing purposes.


4. After the completion of the process of manufacture, all manufactured
tobacco shall be kept in a place set apart for the purpose and shall be
stored to the satisfaction of the Superintendent.
5. The licensee shall keep a factory book in the form in the Second
Schedule to the Tobacco Ordinance, 1916, showing the amount of tobacco
manufactured each day.

6. No tobacco shall be moved from the factory without a permit as required
by the Tobacco Ordinance, 1916. Any such removal shall he entered in a
book provided for the purpose to the satisfaction of the Superintendent.

7. The licensee shall not later than noon on every Monday morning (or
oil the following day if Monday is a public holiday) furnish to the Super-
intendent returns in the form in the Second Schedule to the Tobacco
Ordinance, 1916, concerning all dutiable tobacco received, manufactured
and removed during the previous week.

8. The licensee shall not later than noon on the Monday following the
last Saturday of the months of March, June, September and December (or
on the following day if such Monday is a public holiday) furnish to the
Superintendent a return in the form in the Second Schedule to the Tobacco
Ordinance, 1916, showing the stock of raw tobacco on difierent shipments
in his licensed factory on the last Saturday of the month in question.

9. Any loss in dutiable tobacco occasioned by deterioration or other
cause in a licensed factory shall be deducted from the stock total of such
dutiable tobacco and duty charged thereon, provided that such loss is
examined and certified by a revenue officer before removal from the
warehouse.

Retailers licence.

1. No person shall sell any tobacco by retail except on the premises
mimed as the licensed premises in the retailers licence.





SECOND SCHEDULE. [ss. 12,29,30.]

FORMS.

FORM NO. 1.-GENERAL BONDFD WAREHOUSE LICENCE. [s. 30.]

Tobacco Ordinance, 1916.

Name of licensee ........................................................................
Licensed premises ........................................................................
Date of expiration of licence .............................................................

Fee ...........................

Date ...........................

Superintendent of Imports and Exports.

Note :-This licence is issued subject to the provisions of the above
Ordinance and of all regulations made thereunder for the time
being in force.

FORM No. 2.-LICENSED WAREHOUSE LICENCE. [s. 30.]

Tobacco Ordinance, 1916.

Name of licensee .........................................................................

Licensed premises ...........................................

Date of expiration of licence ...........................................................

Fee ........................

Date . .....................

Superintendent of Imports and Exports.
Note :-This licence is issued subject to the provisions of the above
Ordinance and of all regulations made thereunder for the time
being in force.

As amended by G. Ns, Nos. 414 and 473 of 1916, 377 of 1917 and 220 of 1921.





Form No. 3.-MANUFACTURERS LICENCE.

Tobacco Ordinance, 1916.
Name of licensee .........................................................................
Licensed premises ..........................................................................
Date of expiration of licence ...........................................................
Fee ........................
Date .......................

.............................................
Superintendent of Iniparts and Exports.

Note:-This licence is issued subject to the provisions of the above
Ordinance and of all re-ulations made thereunder for the time
beina, in force.

Fowi No. 4.-IMPORTERS LICENCE. [s. 30.]

Tobacco Ordinance, 1916.
Name of licensee ..........................................................................
Address of licensee ........................................................................
Date of expiration of licence ............................................................
Fee ........................
Date .......................

.............................................
Superintendent of Iniparts and Exports.
Note:--This licence is issued subject to the provisions of the above Ordi-
nance and of all regulations made thereunder for the time being
in force.

FORm No. 5.-RETAILERS LICENCE. [s. 30.]

Tobacco Ordinance, 1916.
Name of licensee ..........................................................................
Licensed premises ........................................................................
Date of expiration of licence ............................................................
Fee ........................
Date ......................
.........................................
Superintendent of Iniparts and Exports.
Note --This licence is issued subject to the provisions of the above
Ordinance and of all regulations, made thereunder for the time
being in force.





FORM NO. 6.-DUTY-PAID PERMIT. [s.37.]

Tobacco Ordinance, 1916.

SIR,
I (We) hereby declare that I (we) wish to land (move) on the

day of 19 between the hours of a. m. and

p.m. the tobacco described hereunder, the duties on which have

been paid, from

Ship and (late Nature of Marks on......Quantity Total
of arrival. tobacco. cases, etc....in Ibs. value.

Date ..........................

..........
(Applicant.)

..........
(Address.)

.......................
(Signature of employ6 or agent if the
applicant is a body corporate or a firm.)

Permission is hereby given as above for the landing (removal) of the

tobacco described above, the duty on which has been duly paid.

........................ .
Superintendent of Imports and Exports.
Note: -If this permit is not made use of on the day for which it is issued,
it must be returned within 24 hours to the office of the Super-
intendent of Imports and Exports.





FORM NO. 7.- REMOVAL PERMIT [s. 37.]

Tobareo Ordinance, 1916.

SIR,
I (We) hereby declare that I (we) wish to land (move) on the

day of 19 between the hours of
a.m. and p.m. the tobacco described hereunder from
and to store the same in
the warehouse at

Ship and (late -Nature of.Marks ou.....Quantity Tot-al
of arrival. tobacco...cases, etc....ill lbs. value.

Date

.............
(Applicant.)

(Address.)

.......................
(Signature of employe or agent if the
applicant is a body corporate or a firm.)

Permission is hereby given as above for the landing (removal) of the
tobacco described above on condition that the said tobacco shall be im-
mediately stored in the
warehouse at

......................................................
Superintendent of Imports and Exports.
Note :-If this permit is not made use of on the day for which it is issued,
it must be returned within 24 hours to the office of the Super-
inteudent of Imports and Exports.





FORM NO. 8.-EXPORT PERMIT. [s. 37.]

Tobacco Ordinance, 1916.
SIR,

I (We) hereby declare that I (we) wish to move from the

warehouse at
on the day of 19 between the

hours of a.m. and p.m. the dutiable tobacco described
below for export to
by the S. S. The said tobacco is
being consigned to
Importin-
C Nature of Alarks on Qualitity Total
ship and datetobacco. cases, etc. in Ibs. value.
of arrival.

Date

.......................
(Applicant.)

..............................
(Address.)

. .................................................
(Signature of employe or agent if the
applicant is a body corporate or a firm,)

Permission is hereby given as above to move the tobacco described above
for export on condition that the said tobacco shall be immediately moved
from the warehouse named above to the ship named above.

.........................
Superintendent of Imports and Exports.

Note:-If this permit is not made use of on the day for which it is
issued, it must he returned within 24 hours to the office of the
Superintendent of Imports and Exports.





FORM NO. 9.-RECEIPT FOR DUTY. [s. 12.]

Tobacco Ordinance, 1916.

I hereby acknowledge the receipt from


of the sum of dollars
and cents being the amount payable as duty on the
tobacco described below which is now stored at

Nature of Marks on......................No. of Ibs. Duty per lb. Total duty.
tobacco. cases, etc.

Date

........................
Superintendent of Imports and Exports.

FORM NO. 10.IMPORT STATEMENT. [s. 29.]

Tobacco Ordinance, 1916.

I (We) hereby declare that the following tobacco was imported by the

8.8. which arrived in the Colony
on,
Cargo.
No. of Description Marks. Nos. Nature of Weight Total
cases. of cases. tobacco. in lbs. value.





Ships stores.

No. of Description of Nature of
lobacco. Weight in Ibs. Total value.
cases. cases.

Date ..........................................

.................
(Owners, charterers, agents or master.)

......................

(Address.)

... ...............................................

(Signature of employe or agent if the
above signature is that of a body cor-
porate or firm.)

FORM NO. 11.-EXPORT STATEMENT. [s. 29.]

Tobacco Ordinance, 1916.

I (We) hereby declare that the followitig tobacco was exported by the

S.S .......................which left the Colony on

the ............................................................................................

Date .......





Cargo.

Nature of Weight Total
_No. of Description Marks. Nos.
cases. of cases. j tobacco. ill lbs. value.

Ship stores.

No. of Description of Nature of
M eight in Ibs. Total value.
ea ses. tobacco.
cases.

Date .......................................

(Owners, charterers, agents or master.)

......................
(Address.)

(Signature of employe or agent if the
above signature is that of a body cor-
porate or firm.)
FORM No. 12.-LICENSED WAREHOUSE STOCK-BOOK.

Ex S.S . .........arrived on

Receipts.
Date. Removal Landing Marks & Descrip- Quantity Remarks.
permit No. perinit.i\o.~ Nos. tioll. in lbs.

Deliceries.

Marks & Descrip- Quantity Export Dlity-PIlid
D9te. Nos. tion. in lbs. permit No.FoR)r No. 13,LiCENSED WAREHOUSE WEFKLY RPTURN. [First Sched.
Licensed
warehouses.
Reg. 6.]

Quantity Quantity
Description. in Description*~ in lbs.

Balance oil ...................
Received since ...............

Total

Sold since

Loss

Total

Balance
FORM NO. 14.-LICENSED WAREHOUSE QUARTERLY RETURN.

Stock of dutiable tobacco on different shipments stored in licensed

warebouse No. 011 the last Saturday of
the month of

Ship. Date of Description. Marks. Balance
in Ibs.
arrival.

FORM NO. 15.-MANUFACTURFRS STOCK-BOOK.

Raw tobacco rereived.

Ex S.S. arrived on
Landing Marks, Descrip-Quantity
Date.removal permit etc. tion.in Ihs. Remarks.
No.
VOL. 5 1913-1923 2457 VOL. 5 1913-1923 2458




Form No. MANUFACTURERS QUARTERLY RETURN.

Stock of raw tobacco on different shipments stored in licensed factory

No. on the last Saturday of the month of

THIRD SCHED-ULE. [s. 4 (2).]

FEES.

The following annual fees shall be payable for the following licences

Licensed warehouse licence ..$75.00
Manufacturers licence .......24.00
Importers licence ...........4.00
Retailers licence ...........4.00

If the licence is issued for less than a year, the fee payable shall be at
the rate of one-twelfth of the annual fee for each month or part of a month
for which the licence is issued.

No. 11 of 1916, repeated by No. 2 of 1917.

As amended by G. Ns. Nos. 326 of 1916 and 378 of 1917.
[Originally No. 10 of 1916. No. 20 of 1921. Law Rev. Ord., 1924.] Short title. Interpretation. Regulations. First Schedule. Fees. Third Schedule. Schedules. Duties generally. Imposition of duty by Legislative Council. Increase of duties by Governor in Council in anticipation of resolution of Legislative Council. Provisions for contracts when duties are altered or repealed. When duty payable. Receipt for duty. Second Schedule. Form No. 9. Recovery of duty. Ordinance No. 6 of 1875. Tobacco to be presumed to be dutiable. Restriction on dealings with tobacco. Route of importation and exportation. Dutiable tobacco not to be allowed to be discharged except under a permit or into a general bonded warehouse. Dutiable tobacco not to be removed from a ship or from the Railway premises except under a permit or by the licensee of a general bonded warehouse into such warehouse. Removal of tobacco from general bonded or licensed warehouse. Tobacco shipped under a permit not to be re-landed. Dutiable tobacco which is not landed or transshipped. Dutiable tobacco removed for export. Dutiable tobacco not to be moved except in certain quantities. Restrictions on possession of dutiable tobacco. Possession of tobacco illegally imported, moved or manufactured. Restrictions on sale of dutiable tobacco. Import statements to be furnished. Export statements to be furnished. Contents of import and export statements. Second Schedule. Forms Nos. 10, 11. Licences generally. Second Schedule. Forms Nos. 1-5. Manufacturers licence. Importers licence. Retailers licence. Inspection of premises of licensee. Licensee to be liable for duty and to prevent illegal removal. Deficiency to dutiable tobacco in general bonded or licensed warehouse. Permit generally. Second Schedule. Forms Nos. 6, 7, 8. Export permits. Revenue officers. Ordinance No. 9 of 1911. Ordinance No. 30 of 1923. Revenue officer may board and remain on ship. Search of goods and baggage of persons entering or leaving the Colony. Examination of articles (other than passengers accompanied baggage) on shore, ship, wharf, and other places. Search of ship without warrant. Search of place or ship with warrant. Search of place without warrant. Arrest without warrant. Obstruction of inspection or search. Obligation to give information. Power of Superintendent to take samples. False statements. Extracts from records to be prima facie evidence. Magistrate may employ an analyst to report on technical points. Certificates of Government or Monopoly Analyst to be sufficient evidence. Protection of informers from discovery. Half of fine may be awarded to informer. Responsibility for acts of agents and servants. Service on body corporate or firm. Offences. Penalties. Forfeiture of tobacco. Forfeiture of bond. Forfeiture of deposit. Forfeiture of licence. Seizure and forfeiture of receptacles. Ordinance No. 31 of 1911. [First Schedule contd.] Second Schedule. Form No. 12. Form No. 13. Form No. 14. [First Schedule contd.] Second Schedule. Form No. 15. Form No. 16. Form No. 17. Form No. 18. [Second Schedule contd.] [Second Schedule contd.] [Second Schedule contd.] [Second Schedule contd.] [Second Schedule contd.] [Second Schedule contd.] [Second Schedule contd.] [Second Schedule contd.] [Second Schedule contd.] [Second Schedule contd.] [Second Schedule contd.]

[Originally No. 10 of 1916. No. 20 of 1921. Law Rev. Ord., 1924.] Short title. Interpretation. Regulations. First Schedule. Fees. Third Schedule. Schedules. Duties generally. Imposition of duty by Legislative Council. Increase of duties by Governor in Council in anticipation of resolution of Legislative Council. Provisions for contracts when duties are altered or repealed. When duty payable. Receipt for duty. Second Schedule. Form No. 9. Recovery of duty. Ordinance No. 6 of 1875. Tobacco to be presumed to be dutiable. Restriction on dealings with tobacco. Route of importation and exportation. Dutiable tobacco not to be allowed to be discharged except under a permit or into a general bonded warehouse. Dutiable tobacco not to be removed from a ship or from the Railway premises except under a permit or by the licensee of a general bonded warehouse into such warehouse. Removal of tobacco from general bonded or licensed warehouse. Tobacco shipped under a permit not to be re-landed. Dutiable tobacco which is not landed or transshipped. Dutiable tobacco removed for export. Dutiable tobacco not to be moved except in certain quantities. Restrictions on possession of dutiable tobacco. Possession of tobacco illegally imported, moved or manufactured. Restrictions on sale of dutiable tobacco. Import statements to be furnished. Export statements to be furnished. Contents of import and export statements. Second Schedule. Forms Nos. 10, 11. Licences generally. Second Schedule. Forms Nos. 1-5. Manufacturers licence. Importers licence. Retailers licence. Inspection of premises of licensee. Licensee to be liable for duty and to prevent illegal removal. Deficiency to dutiable tobacco in general bonded or licensed warehouse. Permit generally. Second Schedule. Forms Nos. 6, 7, 8. Export permits. Revenue officers. Ordinance No. 9 of 1911. Ordinance No. 30 of 1923. Revenue officer may board and remain on ship. Search of goods and baggage of persons entering or leaving the Colony. Examination of articles (other than passengers accompanied baggage) on shore, ship, wharf, and other places. Search of ship without warrant. Search of place or ship with warrant. Search of place without warrant. Arrest without warrant. Obstruction of inspection or search. Obligation to give information. Power of Superintendent to take samples. False statements. Extracts from records to be prima facie evidence. Magistrate may employ an analyst to report on technical points. Certificates of Government or Monopoly Analyst to be sufficient evidence. Protection of informers from discovery. Half of fine may be awarded to informer. Responsibility for acts of agents and servants. Service on body corporate or firm. Offences. Penalties. Forfeiture of tobacco. Forfeiture of bond. Forfeiture of deposit. Forfeiture of licence. Seizure and forfeiture of receptacles. Ordinance No. 31 of 1911. [First Schedule contd.] Second Schedule. Form No. 12. Form No. 13. Form No. 14. [First Schedule contd.] Second Schedule. Form No. 15. Form No. 16. Form No. 17. Form No. 18. [Second Schedule contd.] [Second Schedule contd.] [Second Schedule contd.] [Second Schedule contd.] [Second Schedule contd.] [Second Schedule contd.] [Second Schedule contd.] [Second Schedule contd.] [Second Schedule contd.] [Second Schedule contd.] [Second Schedule contd.]

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