DUTIABLE COMMODITIES ORDINANCE, 1931

DUTIABLE COMMODITIES ORDINANCE, 1931

No. 36 of 1931.

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

[1st January, 1932.]

1. This Ordinance may be cited as the Dutiable
Commodities Ordinance, 1931.

2.-(1) In this Ordinance :

(a) ' Container ' includes any receptacle or vessel and any
wrapper, packing, cover or stopper;
(b) 'Dutiable goods' m eans goodsto which this Ordin-
ance 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;

(c) ' Duty-paid goods ' means goods on which the full
duty prescribed by law has been paid;

(d) 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;

The provisions of this Ordinance, which are get out, in full in the
Supplementary, Schedule to, and re-enacted by, the Law Revision
Ordinance, 1939, embody the provisions of the Liquors Ordinance,
No. 36 of 1931, the Tobacco Ordinance, No. 39 of 1931, and the
Hydrocarbon Oils Ordinance, No. 11 of 1939.
The regulations, forms, schedules, of fees and other matters formerly
contained in the Schedules to those Ordinances have been transferred
to the corresponding volume of the Regulations of Hong Kong.





(e) 'Gallon ' means the Imperial gallon ;

(f) 'Import ' Means to carry into the Colony or to cause
to be carried into the Colony;

(g) ' Licence means a licence under this Ordinance, and
includes 'permit' and ' licensee ' includes ' permittee ' ;

(h) ' Manifest means the manifest of a ship or aircraft,
and in relation to a vehicle, the statement referred to in section
17 of goods imported or for export in such vehicle ;

(i) ' Manufacture ' includes every kind of preparation,
mixing and treatment except packing and unpacking;

(j) ' Master ' includes every person, except a pilot, having
command or charge of any ship ;

(k) ' Net register ' means net registered tonnage or its

equivalent calculated according to English rules under the
Merchant Shipping Acts, 1894 to 1932

(l) ' Offence ' or ' offence against this Ordinance ' means
an offence against any of the provisions of this Ordinance, and
includes any act or omission declared or deemed by any of the
provisions of this Ordinance to be an offence ;

(m) ' Person ', except so far as relates to the imposition
of imprisonment, includes a body corporate and a firm :

(n) ' Prescribed means prescribed by regulations under
this Ordinance ;

(o) ' Railway ' rneans the Kowloon-Canton Railway,
British Section, and by rail' Means by the railway;

(p) ' Ship ' includes every description of vessel (not being
or having the status of a vessel of war) used, or adapted to be
used, in navigation or for the carriage of goods or persons ;

(q) ' Superintendent ' means the Superintendent of Imports
and Exports and includes an assistant superintendent;

(r) ' Warehouse' means any premises or place or any
part thereof appointed by the Superintendent either as a general
bonded warehouse or as a licensed warehouse and set apart
for storing only dutiable goods.





(2) In this Ordinance, ' British Ernpire ' has the same
meaning as in the Empire Preference Ordinance, 1932, and for
the purposes of this Ordinance goods shall be deemed to be-

(a) of Empire origin, if they are proved to the satisfaction
of the Superintendent to have been grown or produced in, and
consigned from, any part of the British Empire; or

(b) of Empire manufacture, if they are proved to the
satisfaction of the Superintendent to have been substantially
manufactured in, and consigned from, any part of the British
Empire: But no goods shall be deemed to have been sub-
stantially manufactured within the British Empire unless in the
opinion of the Superintendent at least one quarter of their value
is the result of labour within the British Empire;

(c) of Hong Kong origin or manufactured in this Colony,
if they are proved to the satisfaction of the Superintendent to
have been substantially produced or manufactured, as the case
may be, in this Colony.

3.(1) This Ordinance shall apply to alcoholic liquors,
tobacco and hydrocarbon oils.

(2) The Legislative Council may from time to time by
resolution published in the Gazette apply to any substance any
of the provisions of this Ordinance specilied in the resolution
with such modifications, if any, as may to them seem desirable,
having regard to the nature of the substance to which the
resolution relates.

(3) While any resolution relating to any substance is in
force under this section the provisions of this Ordinance thereby
applied shall have effect as if the substance were goods to
which this Ordinance applies, but subject to such modifications,
if any, as may be provided by the resolution.

(4) Except as provided in section 73, this Ordinance shall
not apply to goods which are the property of or imported or
purchased for the Government of the United Kingdom or of
this Colony.

(5) Except as may be prescribed by regulations, the provi-
sions of this Ordinance relating to the importation, exportation
and movement of goods shall not apply to postal packets as
defined in the Post Office Ordinance, 1926.





PART I-GENERAL.

4-(1) The Legislative Council may from time to time by
resolution published in the Gazette impose any duty on any
dutiable goods, or any class of dutiable goods, and may increase,
decrease, recast, abolish or vary any such duty to any extent
whatever, or may impose new duties on any such goods or class
of goods, whether or not on the coming into force of such
resolution the goods, or the goods of that class, are already
in the Colony.

(2) Every such resolution, and any resolution under section
3 or 5, shall come into force at the time of the passing thereof
unless some other time be specified in the resolution, and in that
case at the time so specified; and any resolution may be varied
or revoked by any subsequent resolution.

(3) Subject to the provisions of the Public Revenue
Protection Ordinance, 1927, and any order of the Governor.
thereunder, any duties payable at the time of the coming into
force of any resolution under this section shall continue payable,
except as otherwise expressly provided in the resolution, until
other provision is made therefor under or by virtue of this
Ordinance.

5. Where it is proved to the satisfaction. of the Superin-
tendent that any duty paid goods have been used in this Colony:
by qualified persons in the manufacture or preparation of Any
goods exported, or taken as stores on board a ship, aircraft or,
vehicle departing from this Colony, a drawback shall be payable
to such persons in respect of such duty-paid goods at such rate
as may from time to time be prescribed by resolution of the
Legislative Council in the same manner as a duty.

In this section, ' qualified person ' means a person qualified
in manner prescribed by regulations for the purpose of draw-
back.

6. Subject to the provisions of this Ordinance, the Governor
in Council may make regulations with respect, to any of the
following matters or for any of the following purposes

(1) for regulating or restricting, for licensing, and for
prohibiting, except by licensed persons and on, from or to
licensed premises, vehicles, ships or aircraft, as the case may be,





the importation, exportation, movement, carriage, production,
manufacture, storage, sale, supply and possession of goods to
which this Ordinance applies;

(2) for prescribing standards of quality for and determininig
the quality and origin of, and for packing or bottling, any goods
to be manufactured, sold or exported under licence; and for
prescribing the materials to be used in such manufacture;

(3) for prescribing the form and conditions of licences and
permits, the officers who may grant licences or permits and the
periods for which licences and permits may be issued; and for
the surrender of permits after issue

(4) for the construction, maintenance, management and,
control of licensed Premises and for the maintenance of peace
and good order in licensed premises to which the public have
access;

(5) for prescribing books and records to be kept for the
purposes of this Ordinance, the manner in which they are to be
kept, and the periods for which they are to be preserved

(6) for prescribing the containers in which goods to which
this Ordinance applies may be kept, sold or supplied; and for
the labelling or marking of such goods and containers;

(7) for prescribing forms and fees;

(8) for regulating the payment of fees, duties and draw-
back, and for the refund of duty on goods destroyed with the
consent of the Superintendent or on such other goods as the
Legislative Council may by resolution direct;

(9) for dispensing with or relaxing any of the provisions
of this Ordinance or any regulations made or duties imposed
thereunder relating to goods-

(a) used or intended to be used in the sacrament, or solely
for educational, scientific, medical or charitable purposes

(b) used or intended to be used in navigation, air or land
traffic through or outside this Colony, or as ships or aircraft
stores;

(c) imported by passengers in their baggage for their own
use;





(d) exported and subsequently reimported,

or to such other goods as the Legislative Council may by
resolution direct;

(10) for the furnishing of bonds, or cash or other securities,
by licensees and others to secure the due payment of duty and
the observance of the provisions of this Ordinance and any
regulations thereunder and the conditions of licences;

(11) for regulating the examination of the baggage and
goods of persons entering this Colony;

(12) for requiring importers and exporters of goods to
which this Ordinance applies to furnish certificates relating to
the goods from places outside this Colony;

(13) for prescribing matters in which the Superintendent
may give directions for the protection of the revenue and the
carrying out of the Provisions of this Ordifiance and any
regulations thereunder, and for empowering him to give such
directions

(14) for prescribing anything which is by this Ordinance
to be prescribed by regulations;

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

7. Subject to the provisions of this Ordinance and the
regulations therepnder-

(1) the Superintendent or other prescribed officer may in his
absolute discretion grant and issue licences on payment of the
fees, in the forms and for the periods prescribed, or if no such
period is prescribed in any case, for periods of one year at a
time, and may renew such licences for like periods and grant
and issue permits in prescribed form;

(2) the officer authorized to granta licence or permit may-

(a) in granting the licence or permit impose such special
conditions or restrictions, in particular cases as he thinks fit

(b) permit the transfer of the licence or permit from one
person to another or, if the licence was issued for certain
premises, the substitution, therefor of other premises, or may
amend the licence or permit, on sufficient cause being shown to





his satisfaction and on payment of the fee prescribed for such
transfer, substitution or amendment and of such fee, or such
proportionate part of such fee, payable under paragraph (i) as
the change may involve;

(c) give such directions in writing in prescribed matters as
he may deem necessary to licensees for the protection of the
revenue;

(d) revoke the licence or permit on proof to his satisfaction
of an offence against this Ordinance, whether any person has
been convicted of such offence or not.

8. Any person requiring a licence or permit or the renewal
or any extension, transfer or amendment of a licence or permit
shall make application either personally or in writing to the
officer authorized to grant the same, as he may direct, and in
the form, if any, prescribed, and shall furnish such information
and evidence relating to the application as may be prescribed by
regulations or as the Superintendent may require.

9. Every requisition for a permit and a copy of every permit
issued shall be entered in a book or books in the office of the
officer authorized to issue the pednit, and the absence of a
requisition or copy therefrom shall be prima facie evidence that
ù permit has not been applied for or, as the case may be, that
ù permit has not issued.

10. If the holder of a licence for any premises in which
dutiable goods may be stored or manufactured leaves this Colony
for more than forty-eight hours at a time, or is by reason of
any disability incapable of acting, he or in the case of disability
his legal repres entative, shall appoint a responsible person,
approved by the Superintendent, to act on his behalf during
his absence or disability and shall lodge with the Superintendent
a notice of such appointment indorsed or countersigned, by the
person appointed ; and during the absence or disability of the
licensee the person appointed shall, without prejudice to the
responsibility of the licensee, have the same duties and liabilities
as the licensee under this Ordinance.

11 (1) The Superintendent may appoint such revenue
officers for the purposes of this Ordinance as he thinks fit, may
assign them their, duties, may regulate the manner in Which they





are to perform their duties and may remove such revenue
officers.

(2) The Superintendent shall have power to impose a fine
not exceeding ten dollars on any revenue officer whom he finds
to have neglected or absented him self from his duty or to have
committed any breach of discipline; such fine shall be deducted
from the officer's pay and shall be in addition to any other
punishment to. which he may be liable.

(3) Every revenue officer shall be provided by the Super-
inte ndent with a suitable badge of office.

(4) Every revenue officer when acting against any person
under this Ordinance shall declare his office and produce his
badge to such person.

(5) Every person, removed from the office of revenue officer
shall forthwith, and every revenue officer shall on demand,
surrender his badge of office to the Superintendent.

(6) The Superintendent, all police officers, all revenue
officers appointed under any other Ordinance, the super-
intendent of the aerodrome and his assistant superintendents,
and all railway officials not below the rank of traffic inspector,
shall have the powers of a revenue officer under this Ordinance.

12.(1) Every revenue officer shall for the purposes of this
Ordinance have power to do all or any of the following things-

(a) to enter at all reasonable times, or, if specially authorized
in writing by the Superintendent for the purposes of this section,
at any time, by day and night, and remain as long as he thinks
fit upon, any premises or place in respect of which any person
holds a licence under this Ordinance and to'inspect and examine
the premises or, place and every part thereof;

(b) to require the production of any licence, permit, and
any book or document kept in pursuance of this Ordinance or
any regulations thereunder, and to inspect, examine and copy
any such book or document;

(c) to make such examination and inquiry as may be
necessary to ascertain whether the provisions of this Ordinance
and ofany regulations are complied with as respects any goods
to which this Ordinance applies;





(d) without payment, to take such samples of any goods to
which this Ordinance applies as the Superintendent may direct
for examination or for ascertaining the duty payable on such
goods; and

(e) to exercise such other powers as may be necessary for
giving effect to the provisions of this Ordinance.

(2) The holder of every licence or permit under this
Ordinance and his servants shall furnish the means required
by a revenue officer as necessary for any entry, inspection,
examination, inquiry or the exercise of his powers udder this
Ordinance in relation to any goods to which this Ordinance
applies and which are in the possession, custody or control of
such licensee or permittee.

(3) If in pursuance of this section any revenue officer,
having demanded admission into any premises, and declared his
name and business at any entrance thereof, is not immediately
admitted, he and any person acting in his aid may break into
and forcibly enter the premises.

13.(1) No person shall import or export or have in his
possession, custody or control, or in any way deal with or
dispose of, any goods to which this Ordinance applies-

(a) except in accordance with the provisions of this Ordin-
ance and of all regulations made thereunder; or

(b) unless he has discharged all the obligations with respect
to the goods imposed upon him by or under this Ordinance.

(2) No person shall have in his possession, custody or
control any goods knowing that in respect thereof an offence
against this Ordinance has been committed: But no person
shall be convicted of an offence against this sub-section if he
proves that When the goods came into his possession, custody
or control he had good and sufficient reason to believe that the
provisions of this Ordinance and of any regulations made there-
under relating to the goods had been complied with.

(3) No person shall import, export, produce, make, manu-
facture, sell whether wholegale or retail, or advertise or expose
for sale, or supply, any goods to which this Ordinance applies
unless he is authorized to do so by, and under and in accordance
with, a prescribed licence or permit or, if both a licence and a





permit are prescribed for any transaction, both such licence and
such permit: Provided that this sub-section shall not apply
in the case of goods which are exempt froin duty or in such
other cases, in relation to duty-paid goods, as may be prescribed
by regulations, or in the case of any transaction for which a
licence or permit is not prescribed.

(4) No person shall sell, advertise or expose for sale, or
supply, any goods to which this Ordinance applies, as goods of
a standard prescribed by regulations, if the goods are not goods
of that standard.

(5) No person shall have any dutiable goods in his posses-
sion, custody or control unless-

(a) he is-

(i) the holder, or the servant of the holder, of a removal or
export permit, personally conveying the goods direct from one
place, ship, vehicle or aircraft to another place, ship, vehicle or
aircraft in accordance with the permit; or

(ii) the licensee, or the servant of the licensee, of a general.
bonded warehouse, personally conveying the goods, if imported
in a ship or aircraft and duly entered in the manifest, direct
from the ship or aircraft in Vhich they were imported to the
warehouse; or

(b) the goods are-

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

(ii) in a place licensed foi the manufacture of such goods;
or

(iii) on railway premises and under the control of the
railway authorities, if the nature of the goods has been disclosed
to those authorities; or

(iv) in a ship, vehicle or aircraft, if the goods were im-
ported, or are to be exported, in that ship, vehicle or aircraft
and are duly entered in the manifest.

It shall be no defence to any charge under this sub-section
or sub-section (1) or (2) that the possession or control of the
accused was a joint possession or control.





(6) No persim, not being authorized so to do by permit or
otherwise in accordance with the provisions of this Ordinance
and any regulations thereunder, shall remove, deliver or send
out any dutiable goods from his stock, custody or possession ;
nor shall any person take, receive or have in his stock, custody
or possession any dutiable goods removed or delivered thereto in
contravention of this sub-section.

(7) No person shall, on his own account or on, behalf of
another, sell, offer for sale or buy any dutiable goods which are
in this Colony unless the goods are-

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

(b) in the place where they were manufactured; or

(c) in the ship, vehicle or aircraft in which they were
imported; or

(d) on the railway premises.

(8) The onus of proving that dutiable goods are in course
of direct removal from any place, ship, vehicle or aircraft to any
other place, ship, vehicle or aircraft shall be upon the accused.

14. If any goods to which this Ordinance applies are placed
on board any ship, vehicle or aircraft for exportation or as stores
and, except with the express permission of the Superintendent
in writing, are not duly exported or are unshipped or removed
or relanded in any part of this Colony, the master of the ship,
the person in charge of the aircraft and the driver of the vehicle,
and any person by whom or by whose orders or means the goods
are so unshipped, removed or relanded, shall be guilty of an
offence, and the ship, if less than sixty tons net register, vehicle
or aircraft, not being a public transport or state aircraft, may by
order of a magistrate be forfeited.

15. Except with the written permission of the Super-
intendent, no goods to which this Ordinance applies shall-

(1) be imported or exported otherwise than by air, road,
rail or sea and to or from such ports or places and by such
routes, or

(2) be landed from or loaded or taken on any ship, aircraft,
train or vehicle elsewhere than at such places,





as the Superintendent by notification in the Gazette may
appoint.

16.-(1) If any ship arriving in or departing from this
Colony does not bring to at such stations as may be appointed
by the Superintendent for examination or for the landing of
officers from such ships, the master of the ship shall be guilty
of an offence and shall on summary conviction be liable to a
fine not exceeding five hundred dollars.

(2) If any ship departs from any such station without the
knowledge of the proper revenue officer or from this Colony
with any revenue or other Government officer on board, without
the consent of such officer, the master of the ship shall be guilty
of an offence and shall on summary conviction be liable to a
fine not exceeding two thousand dollars.

(3) This section shall apply to aircraft and vehicles and
persons in charge thereof as it applies to ships and the masters
of ships.

17-(1) The owners, charterers or agents of every ship,
aircraft or vehicle, in which goods to which this Ordinance
applies are imported or exported, or the master of every such
ship, the person in charge of every such aircraft or the driver
of every such vehicle shall-

(a) if the goods are imported, within four hours or as soon
as possible thereafter, or

if the goods are exported, within twenty-four hours,

after the arrival in or departure from the Colony, as the case
may be, of such ship, aircraft or vehicle, furnish to the Super-
intendent an accurate and complete statement of all such goods.

(2) The owners, charterers or agents of every ship or
aircraft which arrives in or departs from this Colony having
on board no goods to which this Ordinance applies, or the
master of every such ship or the person in charge of every
such aircraft, shall, Within four hours after such arrival or as
soon as possible thereafter or within twenty-four hours after
such departure, as the case may be, furnish to the Super-
intendent a statement that no such goods were carried in the
ship or aircraft.





(3) Every statement furnished in accordance with the pro-
visions of this section shall be in the prescribed form, signed
by the party furnishing it, and shall contain such particulars,
if any, as may be prescribed by regulations and such ftirther
particulars as the Superintendent may require.

(4) Separate statements shall be furnished in respect of each
kind of goods specified in section 3 or any resolution under that
section.

(5) Goods to which this Ordinance does not apply shall
not be included in any such statement.

(6) If any statement is not furnished in accordance with,
or is furnished in breach of, the provisions of this section, the
owners, charterers and agents of the ship, aircraft or vehicle,
the master of the ship, the peison in charge of the aircraft and
the driver of the vehicle, in respect of which the statement is,
or should have been, furnished, shall each and all be guilty of
an offence.

18.-(1) If any goods to which this Ordinance applies are
in any ship, vehicle or aircraft or on the railway premises they
shall not be removed therefrom by, or discharged or delivered
therefrom to, any person except the licensee of a general bonded
warehouse or the holder of a valid permit in that behalf or the
servant of such permittee or licensee.
Provided that goods put on board any ship, vehicle or
aircraft or on the railway premises under permit shall not be
relanded or removed therefrom except under permit:
Provided also that this sub-section shall not apply to duty-
paid goods after their first removal within this Colony from the
ship, vehicle or aircraft on which they were imported or from
the railway premises.

(2) Where an offence of removing, discharging or deliver-
ing any goods from any ship, vehicle or aircraft contrary to
sub-section (i) is proved to have been committed, every person
being an owner, charterer, agent, master or other person in
charge or comprador of the ship, vehicle or aircraft shall be
deemed guilty of that offence unless he proves that the goods
were removed or discharged without his knowledge and that
he had exercised due diligence to prevent such removal or
discharge.





(3) Goods thrown overboard from any ship, vehicle or air-
craft shall be deemed to have been unlawfully removed therefrom
in contravention of this section.

19.-(1) Goods to which this Ordinance applies and which
are imported and intended to be exported in the same ship or
aircraft, without landing or transhipment, or to be used as ships
or aircraft stores, shall; while the ship or aircraft is in this
Colony, be kept in a secure place under the custody and control
of the master or person in charge of the ship or aircraft.

(2) The Superintendent or any person authorized by him
in writing either generally or in any particular instance may at
all times inspect such goods and place seals on any container or
place in which they may be.

(3) No Such seal shall without the permission of the Super-
intendent be broken while the ship or aircraft is in this Colony.

20.-Subject to the provisions of section 4, the duty on
dutiable goods shall be assessed by the Superintendent or any
public officer deputed by him in that behalf, and shall be paid
at such times and to such officers, at the office of the Super-
intendent or elsewhere, as he may direct. In assessing the duty
on any goods, allowance shall be made for any loss or contrac-
tion which may since the goods became dutiable have occurred
therein from unavoidable accident or natural gauses and, in the
discretion of the Superintendent, for waste in manufacture, if the
Joss, contraction or waste has been duly notified and accounted
for in accordance with the provisions of this Ordinance and
any regulations made thereunder. The decision of the Super-
intendent as to the amount of dtity or drawback payable on any
goods shall be final.

21. The licensee of every general bonded or licensed ware-
house shall be liable for the duty payable in respect of any goods
of which he has, or has had, the custody, whether the goods
are in his warehouse or not, until the goods are removed from
the warehouse in accordance with a permit under this Ordinance
and shall in addition be presumed to have unlawfully and in
contravention of this Ordinance removed any dutiable goods of
which he has had the custody and for which he cannot account :
a deficiency shall be deemed sufficiently accounted for if it





is proved to have been caused by leakage, breakage or other
accident.

22.-(1) When any new duty is imposed and when any
duty is increased and any duty-paid goods are delivered on or
after the day on which the new or increased duty takes effect,
in 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 goods 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 duty-
paid goods are 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 those goods 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 agreement as may be determined by the Superintendent, as
representing in the case of a new duty any expenses iincurred
and in the case of a repealed duty any expenses saved may be
included in the addition to or deduction from the contract price
and may be recovered or deducted, accordingly.

(4) This section shall apply although the goods have
undergone some process of manufacture since the duty was paid.

23. Without prejudice to any other mode of recovery
provided in this Ordinance any duty payable or sum forfeited
or deemed to be forfeited under this Ordinance shall be deemed
to be a debt due to the Crown and may be recovered by the
Treasurer in the same manner as Crown fees are recovered under
the Crown Remedies Ordinance, 1875.

24.-(1) Every person landing from any ship or aircraft or
entering the Colony by land shall on demand by any revenue
or police officer either permit his person, goods and baggage





to be searched by such officer or together with his goods and
baggage accompany such officer to the office of the Superin-
tendent or to a police station and there permit his person, goods
and baggage to be searched by any revenue or police officer in
the presence or under the supervision of a European officer

Provided that no female person shall be searched except by
a female:

Provided also that the goods and baggage of any person
who claims to be present when they are searched shall not be
searched except in his presence.

(2) Any revenue or police officer may make the searches
authorized by this section and any person who refuses to comply
with any lawful demand under this section may be arrested
without warrant by the officer making the demand.

25. Any box, chest, package or other article (not being
passenger's baggage accompanied by the owner) which is being
landed from or is being embarked on any ship, aircraft or train,
or has been recently landed therefrom or is in or on board
thereof, or which is on or is being removed from any islet,
landing place, wharf, warehouse, platform or place adjoining
thereto or used in connexion therewith, or which is being
brought into or has recently been brought into this Colony by
land or air-

(i) may be examined and searched by any revenue officer,
and may be detained until any person in charge thereof has
opened the same for such examination and search, and if not
so opened may be removed by such officer to such place as the
Superintendent may direct;

(2) may be broken open by the orders of any revenue
officer authorized by the Superintended in that behalf either
generally or for a pqrticular occasion, or of any police officer
not below the rank of sergeant, for such examination and
search:

Provided that any person in charge or possession of such
box, chest, package or other article shall be given every
reasonable facility for being present at such breaking, examina-
tion and search.





26. Any revenue officer may without warrant-

(1) arrest any person whom he finds, or has reasonable
cause to suspect of, Committing or attempting to commit any
offence against this Ordinance;

(2) seize, remove and detain any goods to which this
Ordinance applies and in respect of which he finds or has
reasonable cause to suspect that an offence against this Ordinance
has been committed or that the goods are otherwise liable to
forfeiture under this Ordinance;

(3) board any ship, aircraft, train or vehicle and search the
same and every part thereof, and may remain thereon as long
as it remains in this Colony.

27.-(1) Where it appears to any magistrate upon the oath
of any person that there is reasonable cause to believe that in
any place or any premises there are concealed or deposited any
goods subject to forfeiture under this Ordinance, or with respect
to which an offence-has been committed or is about to be
committed against this Ordinance, the magistrate may, by his
warrant directed to any revenue or policd officer, empower such
officer by day or by night-

(a) to enter the place or the premises named in the warrant
and there to search for and seize, remove and detain any such
goods; and

(b) to arrest any person being in such place or in such
piemises in whose possession such goods may be found, or whom
such officer may reasonably suspect of having concealed or
deposited any such goods there or thereabout.

(2) Such officer may, if necessary-

(a) break open any outer ot inner door of the place or the
premises and enter thereinto;

(b) forcibly enter the place or the premises 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 such
premises, and prevent every, person from approaching or
entering the same, until the search is complete;





(e) seize, remove and detain any such goods, whether in
such place or such premises or in any place whatever within
this Colony, in the possession, custody or control of any of the
persons against whom his warrant has been issued.

(3) Whenever it appears to any revenue officer generally
or specially authorized in writing by the Superintendent for the
purposes of this section, or to any police officer not below the
rank of sergeant, that there is reasonable cause to believe that
in any place or any premises there are concealed or deposited
goods subject to forfeiture under this Ordinance, orwith respect
to which an offence has been committed or is about to be
committed against this Ordinance, and he has reasonable ground
for believing that unless the place or the premises are searched
forthwith the goods are likely to be removed, the said officer in
virtue of his office may exercise in, upon and in respect of such
place or such premises all the powers mentioned in this section
as if he were empowered to do so by warrant.

(4) In this section, 'place' includes any spot on land or
water, and 'premises' includes any ship, aircraft or vehicle.

28. Whenever - it is lawful under this Ordinaiice for a
revenue or police officer to seize any goods, it shall he lawful
for him in like manner to seize-

(1) any receptacle in which the goods are contained;

(2) any ship not exceeding sixty tons net register, or any
vehicle, or any aircraft, not being a public transport or state
aircraft, in which the goods are found;

(3) any machinery, implement, utensil or material used or
intended to be used for the commission of an ogence against
this Ordinance; and

(4) any books or documents which may appear to contain
evidence that,any offence against this Ordinance has been or is
about to be committed,

and the same may by order of a magistrate be forfeited.

29. Every revenue officer who with or without a warrant
arrests any person or seizes any goods under this Ordinance
shall forthwith take the person and the goods, or if that is not
practicable, a sample or a description of the goods, to a police





Station, or first to the office of the. Superintendent for diroctions
and then to a police station, to be brought before a magistrate
and dealt with according to law.

30. If any person wilfully-

(1) delays or obstructs a revenue or police officer in the
exercise of any power under this Ordinance; or

(2) fails to comply with the requisition of a revenue officer
in pursuance of this Ordinance; or

(3) fails to produce any licence, permit, book or document
which he is required by or in pursuance of this Ordinance to
produce; or

(4) breaks or destroys anything to prevent its seizure by
a revenue officer; or

(5) rescues, breaks or destroys anything seized by a revenue
officer, to prevent his retaining the custody thereof,

he shall be deemed, to obstruct such officer in the execution of
his duties, and to be guilty of an offence, under this Ordinance.

31.-(1) No person shall without lawful authority or excuse
have in his possession any label, wrapper or mark issued by
the Superintendent for use under this Ordinance.

(2) No person shall without lawful authority or excuse have
in his possession, with intent that it may be used again, any
stich label, wrapper or mark which has been removed from any
container.

(3) No person shall without lawful authority or excuse have
in his possession any label, wrapper or mark so resembling any
soch label, wrapper or mark as to constitute a colourable
imitation thereof, or shall have in his possession any die, block
or type apparently intended for the production of any such label,
wrapper or mark.

(4) For the purposes of this section, 'label', 'wrapper or
mark', 'die', 'block' and 'type' shall be deemed
respectively to include any portion of a label, wrapper or mark,
die, block or type.





32.-(1) No person shall make any incorrect statement or
declaration or apply anyincorrect description or supply any
incorrect particulars in any document made or furnished for
the purposes of this Ordinance or in connexion with any
application for any drawback or for any licence or permit to be
issued under this Ordinance.

(2) Every person who-

(a) with intent unduly to obtain any drawback or any
greater drawback than that to which he is entitled, embarks
or causes to be embarked for exportation on any ship or aircraft,
or produces or causes to be produced to any revenue officer to
be so embarked-
(i) any goods to which this Ordinance applies and which
are not entitled to drawback, or
(ii) any goods, matter or thing as goods to which this
Ordinance applies, the same not being goods to which this,
Ordinance applies; or

(b) with any such intent fraudulently removes, deposits or
conceals any goods, matter or thing; or

(c) after any goods on the exportation of which a draw-
back is payable have been embarked for exportation on any ship
or aircraft, without the consent of the Superintendent opens the
packages in which the ggods are Contained or cancels, obliterates,
or alters the marks, letters or devices thereon,

shall upon summary conviction, in addition to all other
penalties which he may thereby incur, forfeit either treble the
amount of such drawback or the sum of two thousand dollars,
at the election of the Superinten dent (which election shall be
certified by the Superintendent in writing under his hand), and
all such goods matters or things shall be forfeited and may be-
seized by any revenue officer

(3) No person shall without lawful authority alter, deface
or make any erasure on a licence or permit, or have in his
possession with a view to use a licence or permit on which such
an erasure has been made or which has been so defaced or
altered.

33. (1) Every person who contravenes or fails to observe
any of the provisions of this Ordinance or of any regulations





made thereunder ot any condition or restriction imposed or any
direction lawfully given by or under this Ordinance shall be
deemed to commit an offence.

(2) Without prejudice to section 37 of the Magistrates.
Ordinance, 1932, and section 7 of the Accessories and Abettors
Ordinance, 1929, any person who-

(a) attempts to commit, or does any act preparatory to the
commission of, an offence.;
(b) being licensed under this Ordinance, permits or suffers
any other person to commit an offence.

(c) imports, or aids, abets, procures or is interested or
concerived in, or knowingly derives any profit from the
importation of, any goods contrary to the provisions of this
Ordinance,

shall be deemed to commit an offence.

34. Every pers on licensed under this Ordinance shall,
without prejudice to the liabilit 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
person is himself an agent or servant of acompany or firm
and the licence has been granted wholly or partly for the benefit
of that company or firm, he shall similarly be liable for the acts
and omissions of the agents and servants of the company or
firm : Provided that no person shall be sentenced to imprison
ment by virtue only of the provisions of this section.

35.-(1) A summons 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.

(2) In answer to a summons, a body corporate may appear
by any one of its officers and a firm may appear by a partner,
or a responsible representative of the firm.

(3) If a body corporate or a firm does not appear in answer
to a summons the magistrate may proceed ex parte.

36. In all proceedings under this, Ordinance, and in, all
proceedings for the recovery of any duty imposed by or under
this Ordinance, it shall be presumed until the Contrary is
proved-





(1) that any goods to which this Ordinance applies are
dutiable goods;

(2) that dutiable goods on licensed premises are in the
possession of the licensee of the premises;

(3) that every person employed in or about any licensed
premises is employed by the person named in the licence or in
charge of the premises, as the case may be;

(4) that goods delivered are goods sold;

(5) that goods are of the weight and measure described in
any bill of lading, permit or other document accompanying and
relating to the goods.

37.-(1) In all proceedings under this Ordinance and in all
proceedings for the recovery of any duty on goods to which this
Ordinance applies, copies of or extracts from the records of the
Superintendent, or the officer autliorized to grant any licence or
permit, purporting to be certified by him, shall be prima facie
evidence of the facts stated or appearing therein or to be
inferred therefrom.

(2) At the hearing of any charge under this Ordinance a
certificate purporting to be signed by the Monopoly Analyst
shall, unless he is called as a witness, be sufficient evidence of
the matters therein stated. When any such certificate bears the
same number or mark as a sealed packet produced by the
prosecution at the hearing, it shall until the contrary is proved
be presumed that the certificate relates to the contents of that
packet.

38. The magistrate hearing any charge under this Ordinance
may, at the request of the accused, employ an analyst or other
expert to report on any technical point.

39. On the conviction of any person at whose request the
Monopoly Analyst or an expert has given evidence or an expert
has made a report, the magistrate may without prejudice to his
other powers order such person to pay the expert's fee, which
may be recovered like a fine, and which, for the evidence of
the Monopoly Analyst, shall be twenty-five dollars.





40.-(1) Except as in this section provided, 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, documents or
papers which are in evidence or liable to inspection in any civil
or criminal prJeeeding whatsoever contain any entry in, which
any informer is named or described or which might lead to his
discovery, the court or magistrate 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 is satisfied that the
informer wilfully made in his information a material statement
vhich he knew or believed to be false or did not believe to be
true, or if in any other proceeding the court or 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 court ot magistrate to require the production of the
original information and permit inquiry and require full dis-
closure concerning the informer.

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

41. On any trial before any magistrate and in any proceed-
ings on appeal in the Supreme Court relating to the seizure of
anything under this Ordinance, the magistrate or the court shall
proceed to such trial and to the hearing of such appeal on the
merits of the case only, without referente to matters, of form
and without Inquiring into the manner or form of making any
seizure except in so far as the manner or form of seizure may
be evidence on such merits.

42. Except as otherwise expressly provided, every person
who commits any offence against this Ordinance shall upon
summary conviction, in addition to any forfeiture under this
Ordinance, be liable-

(1) for a first offence, to a fine not exceeding five hundred
dollars or to imprisonment for any term not exceeding six
months;





(2) for a second offence, to a fine not exceeding one
thousand dollars or to imprisonment for any term not exceed-
ing twelve months;

(3) for every subsequent offence, to a fine not exceeding two
thousand dollars and to.imprisonment for any term not exceed-
ing twelve months.

In any case where a magistrate is of opinion that an offence
was committed with intent to avoid payment of any duty payable
tinder this Ordinance, this section shall be construed as if for
the maximum fine prescribed therein for a first, second or
subsequent offence there were substituted a fine not exceeding
two thousand dollars, or of ten times the amount of the duty
payable on the goods in respect of which the offence was com-
mitted whichever is the greater.

43.-(1) It shall be lawful for a magistrate to order to be
forfeited-

(a) any goods with respect to which any offence against
this Ordinance has been committed, whether any person has been
convicted of such offence or not;

(b) any goods to which this Ordinance applies and which
are found without any apparent owner or unclaimed after such
notice as the magistrate thinks fit.

(2) Upon the breach of any condition of any permit or any
licence 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.

(3) Upon-the failure of any condition of any bond required
in connexion with any permit or any licence under this
Ordinance, the sum secured by the bond shall be deemed to
be forfeited.

(4) Upon the making of an order or declaration of forfeiture
under, or upon the happening of any event upon which anything
is forfeited or deerried to be forfeited by any provision of this
Ordinance, the thing so forfeited or ordered or declared or
deemed to be forfeited shall be deemed to be the property of
the Crown free from all rights of any person.





entertain and give effect to any moral claim to or in respect of
any goods, money and anything whatsoever. forfeited or ordered
or declared or deemed to be forfeited by or under any, provision
of this Ordinance.

(6) The provisions of this section shall be in addition to and
not in derogation of any other provision of this Ordinance
relating to forfeitures, and no forfeiture under this Ordinance
shall relieve any person from any other penalty to which he may
be liable under this or any other Ordinance.

44. Forfeiture by order of amagistrate under this Ordinance
may be proved in any court, or before any competent tribunal,
by the production of a certificate of such forfeiture purporting
to be, signed by the magistrate or by an examined copy of the
record of such forfeiture tertiAed by the magistrate's clerk.

45. Dutiable goods abandoned by the importer or proprie-
tor as not worth the duty may be destroyed or disposed of within
such time and in such manner as the Superintendent may direct.

PART II - LIQUORS

46. In the application of this Ordinance to liquors-

(a) 'Adulterated liquor' means any liquor mixed or,
coloured to the prejudice of the purchaser with any ingredient
whatever or with water, so as to increase the bulk and measure
of the liquor, to impair its quality , or to conceal its inferior
quality, and includes any liquor, whether injurious to healthor
not, which is in nature and quality not virtually that demanded
by the purchaser or that as which it is labelled: spirits.
mixed with water only so as hot to reduce the strength below
twenty-five degrees under proof in the case of brandy: whisky
or rum, or below thirty degrees under proof in the case of kin,
shall not be considered adulterated.

(b) 'Beer' includes ale, porter, stout,,cider, perry, spruce
beer, black beer and any other kind of beer, and extends to any
liquor made or sold as beer or as a substitute for beer;

(c) 'Chinese type liquor' means intoxicating liquor made
in the Chihese manner and commonly consumed by the Chinese;





(d) 'Denatured spirits' means liquor so mixed with any
substance as to render the mixture in the opinion of the Monopoly
Analyst not liable to duty under this Ordinance: subject to the
provisions of section 74 liquor to which has been added not
less than-

(i) to every 100 gallons of liquor, half a gallon of crude
pyridine of a quality approved by the Monopoly Analyst, if
coloured to his satisfaction with methyl-violet; or

(ii) an equal quantity, bulk for bulk, of Chinese vinegar
containing not less than two per cent of acetic acid,

shall be deemed to be denatured spirits;

(e) 'Gallon' means the Imperial gallon or six reputed
quart bottles or twelve reputed pint bottles;

(f) 'Intoxicating liquors' includes spirits, liqueurs, wines,
beer, Chinese type liquor, native wines and spirits, and all other
liquors fit or intended for use as a beverage;

(g) 'Liquor', 'alcoholic liquor' or 'spirituous liquor'
means any liquid except denatured spirits which contains more
than two per cent of proof spirit;

(h) 'Native wines and spirits' means intoxicating liquors
such as are commonly distilled, made or prepared in any part
of Asia for consumption by Asiatics;

(i) 'Original gravity' in relation to beer means the specific
gravity of the worts, before fermentation, as measured by the
Bates standard saccharometer;

(j) 'Pint bottle' and 'quart bottle' mean respectively
the reputed pint and quart bottles ordinarily used in commerce;

(k) 'Proof spirh' means a mixture of alcohol and water
having a specific gravity of 91984 at sixty degrees Fahrenheit,
distilled water at the same temperature being taken as unity, and
containing 49.24 per cent of alcohol by weight or 57.06 per cent.
by volume : spirits are described as so many degrees 'over
proof' or 'under proof' according to the quantity, of distilled
water which must be added to or deducted from ioo volumes in
order to produce spirit of proof strength.;

(1) 'Public house' means any house or place of entertain-
ment where intoxicating liquors are sold retail, otherwise than





under an adjunct licence or a Chinese restaurant licence, and
may be consumed on the premises;

(m) 'Retail' in relation to the sale of liquors means sale
in quantities not exceeding two gallons at one time: a sale
with an understanding that any quantity in excess of two
gallons is to be returned is nevertheless a retail sale;

(n) 'Wholesale' in relation to the sale of liquors means
sale by the unopened cask, jar or case, in quantities exceeding
two gallons of one liquor at one time: a licence to sell liquor,
wholesale on specified premises does not authorize sale for con-
sumption on those premises.

47.-(1) There shall be a board of licensing justices, here-
inafter called the board.

(2) The board shAl consist of a chairman, vice-chairman
and five other members. The members shall hold office for
three years. The magistrates' clerk, Victoria, shall be ex
officio secretary to the board.

(3) The chairman, vice-chairman and two other members
shall be appointed by the Governor, and of the four members
appointed by the Governor under this sub-section two shall be
official and two unofficial justices of the peace.

(4) Three of the members of the board shall be elected by
the unofficial justices of the peace from among their number:
Provided that if no nomination is received, or if nominations are
not received for all the vacancies announced, it shall be lawful
for the Governor to appoint a justice or justices to fill the vacancy
or vacancies.
(s) if any licensing justice who was appointed by the
Governor under sub-section (3) is absent from the Colony, it
shall be lawful for the Governor to appoint another justice to
act as a member of the board during the absence of the sub-
stantive member. Such acting member shall be an official or
an unofficial justice according as the substantive member is an
official or an unofficial justice.

(6) If any licensing justice who was elected or appointed
tinder sub-section (4) is absent from the Colony, it shall be lawful
for the unofficial justices of the peace to elect from among their
number a justice to act as A member of the board during the





absence of the substantive member: Provided that an acting
member may be appointed by the Governor if no nomination
is received for the acting appointment.

(7) Three members of the board, one of whom must be
the chairman or vice-chairman, shall form a quorum.

(8) The board shall meet annually in November and at
such,other times as may be necessary for the transaction of
licensing business.

48. The mode of election of licensing justices, the pro-
ceedings incident and other matters relating thereto may be
prescribed by regulations.

49. All questions arising at any meeting of the board shall
be determined by a majority of votes of the justices present
In the case of an equality of votes the chairman shall have a
second or casting vote.

50. Every person requiring a publican's licence, restaurant
adjunct licence or hotel-keeper's adjunct licence, or any renewal,
transfer or amendment of any such licence, shall make applica-
tion in writing in the prescribed form to the board.

51. The board shall in every case, at least one week before
it meets to consider an application, cause advertisement to be
rnade in the Gazette and in one local newspaper at the expense
of the applicant, setting forth the name and address of the
applicant and the address and proposed name or sign of the
premises in respect of which a licence is required.

52. The board may refuse any application or may grant it
absolutely or subject to conditions or restrictions. The applicant
or twenty householders with in a radius of a quarter of a mile
from the premises licensed or to be licensed shall have a right
of appeal to the Governor in Council against any decision of the
board under this section.

53.In the event of the refusal of an application by the
board, maintained, on appeal, if any, the applicant shall not be
entitled. to make another application in respect of the same
premises within a period of twelve months from the original
application.





54.-(1) As soon as, may be after the granting of an
application, the board shall notify the Accountant-General
thereof: whereupon he shall, on payment of the prescribed fee,
issue to the applicant a licence in the prescribed form.

(2) Every publican's or adjunct licence shall be valid only
until the 30th day of November next following the date on which
it is granted: Provided that where this period is ten months
or less, a proportionate part only of the fee shall be charged
to which (except in the case of the transfer of a licence) ten
per cent shall be added.

55. The board shall have the same powers in relation to
the transfer and revocation of publicans' and adjunct licences
and the substitution of other premises for the premises for which
such licences are issued as are conferred on officers authorized
to grant licences under section 7:

Provided that---

(1) every such transfer or substitution shall be indorsed by
the Accountant-General on the licence;

(2) the intended transferee of any such licence shall make
a like application as if applying for a new licence on his own
behalf;

(3) there shall be a right of appeal to the Governor in
Council from any decision of the board under this section and
any twenty householders within a radius of a quarter of a mile
from the premises for which a licence was issued or which it is
proposed to substitute for such premises shall have a similar
right of appeal:

Provided also that in case of the illness or temporary absence
of the holder of a publican's or adjunct licence the secretary
to the board may in his discretion, on payment of a fee of ten
dollars, authorize any person to manage the licensed premises
for a period not exceeding three months, and during that period
such person shall be deemed to be the licensee of the premises.

56.(1) In case of the death or insolvency of the holder
of a licence to which this section applies, his executor or
administrator or trustee may carry on the business on the
licensed premises until the expiration of the licence, subject





in every respect to the same regulations and conditions as the
licensee.

(2) This section shall apply to brewery, distillery,
publicans', adjunct, dealers', retailers,' and Chinese restaurant
licences.

57. The Accountant-General may, on payment of the pre-
scribed fee, in his discretion and on such conditions as he thinks
fit, issue to any holder of a publican's or adjunct licence a
temporary licence for the retail sale of liquors at any public
entertainment or on any public occasion'.

58. No licensed publican or adjunct licensee shall maintain
any action for, or recover any debt or demand on account
of intoxicating liquor, unless such debt has bond fide been
cbridacted at one time to the amount of five dollars or upwards,
nor shall any item in any account for such liquor be allowed
where the liquor bond fide delivered at one time does not amount
to the full sum of five dol,lars, nor shall any claim be allowed
against any member, not being an officer, of His Majesty's
forces for debt for intoxicating liquor supplied: Provided that
nothing herein contained shall prevent any innkeeper from,
keeping an account, with a lodger in which any charge for
liquors may be included, and recovering the amount thereof
in any court.

59. Every person licensed to sell liquors retail shall have
his full name, the nature and number of his licence, and such
other particulars as may be prescribed by regulations, painted
legibly and permanently in letters at least three inches high
on some conspicuous part of his licensed premises to the
satisfaction of the Superintendent: and no person not so
licensed shall exhibit any sign, writing, painting ar other mark
reasonably calculated to suggest that his premises are licensed
for the retail sale of intoxicating liquors, or that such liquors
are retailed or served therein.

60. Every person licensed tinder this Ordinance to sell
liquor shall sell and dispose of his liquors by measures or
weights of the standards in use in this Colony and not
otherwise, except when the quantity is less than half a pint,
or except when the liquor is sold in bottles; he shall also





measure or weigh such liquors in the presence of any customer
who may require him to do so.

61. No person licensed under this Ordinance shall take
or receive in payment or pledge for liquor or any entertainment
whatever supplied in or out of his house any article or thing
whatever, except money.

62. No master or other person employing journeymen,
workmen, servants or labourers, and not being the licensed
keeper of a house in which any intoxicating liquor is sold
or disposed of by retail, shall pay or cause any payment to
be made to any such Journeyman, workman, servant or labourer
in or at any such house.

63. No person shall for or on behalf of any other person
who is not the holder of a dealer's licence accept or receive
orders for, or import on commission or act as agent for the
import of, any intoxicating liquor in quantities exceeding two
gallons at a time without an appropriate licence under which
the licensee is permitted to sell such liquor as a dealer.

61. No person shall, except tinder and in accordance with
the prescribed licence-

(1) knowingly keep or have in his possession any still or
other utensil or apparatus suitable for making, distilling or
rectifying spirits; or

(21) without lawful authority or excuse have in his possses-
sion, custody or control any fermenting or fermented material.

65.-(1) Every, person who imports, distils, makes, sells,
supplies or deals in any adulterated liquor shall be guilty of
in offence and shall, if such adulterated liquor is proved to the
satisfaction of a magistrate to bc injurious to health, be liable
on a second conviction to imprisonment for any term not
exceeding six months, in addition to any other penalty to
which he may be liable under this Ordinance.

(2) No person shall be convicted under this section if he
shows to the satisfaction of the magistrate that the liquor in
respect of which he is charged was not intended for sale or
that he did not know or could not with reasonable, diligence
have known thai the liquor was adulterated.





66. (1) The duty on spirits made in a distillery is to be
charged in respect of thewort or wash, the low wines and the
feints and spirits made in the distillery and shall be payable
according to such of those modes of charge as produces the
greatest amount of duty.

(2) In respect of the wort or wash the duty is to be charged
in respect of the quantity of fermentable material used in the
preparation thereof the method of ascertaining the duty so
chargeable being as follows. A bulk sample of not less than
one catty shall be drawn by a revenue officer from each con-
signment of fermentable material received by the licensee on
his licensed premises, and shall be fermented by the Monopoly
Analyst or any analyst in the employment of the Government,
with ferment obtained from the same distillery, for the maximum
period allowed for the material and ferment in question by the
regulations relating to distilleries in force for the time being and
shall on the completion of the fermentation be distilled by such
analyst who shall determine the amount of absolute alcohol pro-
duced. From the amount of absolute alcohol so determined the
analyst-shall calculate the number of gallons ofspirit containing
twenty-five per cent of alcohol by weight which one picul of
such fermentable material isfound capable of producing. From
the amount so determined a deduction shall be made of ten per
cent from 1st November to 14th April, both inclusive, and
fifteen per cent from 15th April to 31st October, both inclusive.
Duty shall be chargeable on each picul of fermentable material
used according to the rates payable on the amount of twenty-
five per cent spirit which such material has, been so found
capable of producing.

(3) For the purpose of sub-section (2) the percentage of
alcohol by weight in the spirit distilled shall be determined by
means of a glass alcoholometer of Tralles type graduated to
read percentage of alcohol by weight, and all such determina-
tions of percentage of alcohol by weight shall be calculated
as being determined at the standard temperature of sixty degrees
Fahrenheit.

(4) In respect of low wines the duty is to be charged on
the quantity of absolute alcohol contained therein as measured
by the instrumentS described in sub-section (3), less five per
cent.





(5) In respect of feints and spirits the duty is to be charged
on the quantity of absolute alcohol contained therein after
making due allowance for the feints, if any, remaining from a
previous distillation and included in the account of feints and
spirits last produced.

67.-(1) The duty on beer, except cider and perry, shall
be assessed according to its quantity and original gravity, as
determined by, the Monopoly Anialyst.

(2) The duty on beer brewed in this Colony shall be
assessed on the worts according to the quantity and original
gravity thereof either as entered by the brewer in the preserted
book or as ascertained by a revenue officer, whichever is the
greater. A deduction of five per cent shall be made from the
quantity of worts produced to cover such accidental loss and
waste as arise in the brewing of beer:

Provided that if in the opinion of the Monopoly Analyst
the quantity and the original gravity of the worts produced
from any brewing fall short of the quantity and gravity which
should have been produced having regard to the materials used,
the charge for duty may be assessed in the Superintendent's,
discretion on such production as determined by the analyst.

68. Any European officer of police shall have power to
enter at any hour of the day or night every part of any premises
or place where by the terms of a licence intoxicating liquor may
be both sold and consumed.

69. Whenever any police officer finds any person drinking
in any place in, which any intoxicating liquor is sold retail,
and the licence for such sale is not on demand, produced to
such police officer, it shall be lawful. for him to apprehend all
persons so found drinking therein; and every such person shall,
if such place is in fact unlicensed, be liable upon summary.
conviction to a fine not exceeding twenty dollars.

70. If any person is convicted of unlawfullay retailing any
intoxicating liquor, the house and premises of such person and
the house, Jodging, shop or warehouse where such offence has
been committed, and any, court or yard connected therewith,
may be searched at any time of the day or night by any police
may any pgl.!c,e.





officer, with or without a warrant, within six months next after
such conviction, if the same or any part thereof is then occupied
by the person so convicted.

71.--(1) In any proceedings tinder this Ordinance relating
to illicit distillation, any chattel or thing, whether fixed to the
premises or not, found in or upon any land or other premises,
shall be deemed to have been in the possession of the occupier
of the, premises unless he proves that he did not know, and
could not with reasonable diligence have known, that the chattel
or thing was in or upon the premises.

(2) Every person found in or escaping from any room or
place, where, in contravention, of this Ordinance, materials are
being fermented or fermenting, materials or intoxicating liquors
are being made or prepared shall, until the contrary is proved,
be deemed to have been unlawfully making intoxicating liquor
and to be guilty of an offence.

72. The Superintendent may in his discretion issue a
licence free of charge to any practitioner registered under the
Aledical Registration Ordinance, 1935, or to any Ohdriiidcist
registered under the Pharmacy and Poisons Ordinance, 1937, to
keep and use on any specified premises a still of not more than
eight gallons capacity for the purposes only of his profession or
business:

Provided that the practitioner or pharmacist shall before
the issue of the licence, if the Superintendent so requires, give
to the Superintendent a bond in the suin of one thousand dollars,
with a cash deposit of that sum or two surficient sureties, to
secure that the still will not exceed eight gallons capacity and
that the practitioner-or pharmacist will not use the still or suffer
it to be used except for the preparation of medicines or other
substances genuinely required for medical or scientific purposes.

73.-(1) Notwithstanding anything in this Ordinance, in
auctibneer licensed under the Miscellaneous Licences Ordinance.
1933, May Without any licence tinder this Ordinance sell liquor
by auction but, unless the person for whom he sells holds a
licence to sell such liquor, only with the written permission of
the Superintendent.

(2) The auction may be held on the auctioneer's premises





or on any premises at which his principal is licensed to sell the
liquor, or at any place indicated in the permission aforesaid.

(3) This section shall apply. notwithstanding that the liquor
is the property of the Government of the United Kingdom or
of this Colony or forms part of the estate of a bankrupt or
deceased person or is sold by order of the court.

74.-(1) All the provisions of this Ordinance relating to
dutiable goods shall apply to any denatured spirits unless and
until the Monopoly Analyst certifies in writing in each case
that such spirits are non-dutiable, and upon, the issue of such
certificate the liquor to which it relates shall be deemed to be
duty-paid goods.

(2) Any fee prescribed by the Governor in Council,for such
certificate may be proportionate to the duty which would have
been payable had th e liquor not been denatured: but no such
fee (except a minimum fee) shall exceed one-tenth of the duty.

PART III-TOBACCO.

75. In the application of this Ordinance to tobacco-

(a) 'Tobacco' includes all tobacco, whether manufactured
or not;

(b) 'Aclulterated tobacco' means,tobacco mixed or treated
with any substance except water, the essential oils commonly
used for scenting or flavouring tobacco, and alkaline salts, in
prescribed quantities.

76. Except for purposes of decoration only, or under and
in accordance with such licence, and subject to such conditions
and restrictions, as may be prescribed by regulations, no person-
shall grow or cultivate the tobacco plant.

77.-(1) No person shall import, manufacture, sell, supply
or deal in adulterated tobacco.

(2) No person shall be convicted under sub-section (i) if
he shows to the satisfaction of the magistrate that the tobacco
in respect of which he is charged was not intended for sale or
that he did not know or could not with reasonable diligence
have known that the tobacco was adulterated.





(3) No person shall without the permission of the Superin-
tendent in any premises licensed for the manufacture of tobacco
have in his possession anything capable of being used for
adulterating tobacco.

PART IV.-HYDROCARBON OILS.

78. In the application of this Ordinance to hydrocarbon
oils-

'Hydrocarbon oils'. means petroleum oils, coal tar, and
oils produced from coal, shale, peat, or any other bituminous
substance, and all liquid hydrocarbons;
(b) 'Heavy oils' means any hydrocarbon oils except light
oils; and heavy oils shall be deemed to be used as fuel for a
heavy oil road vehicle if they have a flash-point of sixty-six
degrees centigrade or more and are used as fuel for any engine
with which the vehicle is equipped, whether for the propulsion
of the vehicle or not;

(c) 'Light oils' means hydrocarbon oils of which not less
than fifty per cent. by volume distils at a temperature not exceed-
ing one hundred and eighty-five degrees centigrade, or of which
not less than ninety-five per cent. by volume distils at a
temperature noc exceeding two hundred and forty degrees
centigrade, or which give off an inflammable vapour at a
temperature of less than 22.8 degrees centigrade when tested in
the manner prescribed by the Commissioners of Customs and
Excise of the United Kingdom, and includes the oils specified in
the Schedule to this Ordinance;

(d) 'Heavy oil road vehicle' means a mechanically pro-
pelled road vehicle which, is constructed or adapted to use heavy
oils as fuel.

SCHEDULE.

LIGHT OILS,
Light petroleum ether.
Motor spirit.
White spirit and special solvents.

Toluol.
Xylol.
Solvent naphthas,
Mineral naphthas.
Admiralty vaporizing oil.
Light oils from distillation-
of coal;
of shale;
of low temperature tar;
by B'ergius process.
Turpentine.
Rosin spirit.
Mixtures of any of the above.
Admixtures containing any one or more of the above.

No. 37 of 19 31, incorporated in.No. 9 of 1927.

No. 38 of 1931, repealed by No. 18 of 1932.

No. 39 of 1931, incorporated in. No. 36 of 1931.

[Originally No. 36 of 1931. No. 39 of 1931. No. 20 of 1932. No. 5 of 1935. No. 12 of 1936. No. 25 of 1937. Law Rev. Ord., 1939.] Short title. Interpretation. [s. 2 contd.] [ cf. 22 Geo. 5, c. 9, s. 74.] Definition of goods of Empire origin and manufacture. Ordinance No. 32 of 1932. Application of Ordinance. [cf. 18 & 19 Geo. 5, c. 32, s. 19.] Ordinance No. 7 of 1926. Duties. [cf. 39 & 40 Vict. c. 36, s. 18.] Ordinance No. 9 of 1927. Drawback. Regulations. [s. 6 contd.] Grant of licences and permits. Applications for licences and permits. Register of requistions and permits. Deputy for absent licensee. Revenue officers. Powers of revenue officers. Restrictions on dealing with and possesson of certain goods. [s. 13 contd.] 2 & 3 Will. 4, c. 16, s. 10. Goods embarked for export not to be relanded. 39 & 40 Vict. c. 36, s. 120. 42 & 43 Vict. c. 21, s. 5 and Schedule. Restrictions on import and export. Penalty on not bringing to at stations ; or carrying away officers. 39 & 40 Vict. c. 36 s. 136. 46 & 47 Vict. c. 55, s. 5. Import and export statements. Removal of goods from ships, vehicles or aircraft. [cf. 39 & 40 Vict. C. 36, s. 179.] Ships' or aircraft stores, etc. Assessment of duty and drawback. Liability of licensee of general bonded or licensed warehouse for duty on goods in his custody. Provision for contracts for sale of duty-paid goods when duties are altered or repealed. Recovery of duty, etc. Ordinance No. 6 of 1875. Search of baggage and goods. Examination of articles (other than passengers' baggage) on shore, ship, etc. Arrest and seizure without warrant. Search of place or ship with warrant or authority or by police officer not below the rank of sergeant. Seizure and forfeiture of things used for commission of offences. Procedure after arrest or seizure. Obstruction of revenue or police officer. Improper possession of labels, etc. Misrepresentation, and concealment and removal of goods, etc., to obtain drawback, licence or permit. 3 & 4 Vict. c. 18, s. 15. 8 & 9 Geo. 5, c. 15, s. 15 (5). Offences. Ordinances Nos. 41 of 1932 and 14 of 1929. Responsibility for acts of agents and servants. Service on body corporate or firm. Presumptions. Certain certificates to be evidence. Magistrate may employ an analyst to report on technical points. Recovery of experts fees. Informers. Manner of seizure not to be inquired into by court. Penalties. Fortfeitures. Evidence of forfeiture. 39 & 40 Vict. C. 36, s. 263. Destruction of goods abandoned as not worth the duty. 39 & 40 Vict. C. 36, s. 94. Interpretation. [s. 46 contd.] Licensing Board. Mode of election of licensing justices. Mode of deciding questions. Applications for publicants' and adjunct licences. Advertisement of applications. Decision of board subject to appeal to Governor in Council. Applications refused not to be renewed within twelve months. Issue and duration of licences. Transfer, etc., of licences. Provision for case of death or insolvency of licensee. Issue of temporary licence. Restriction of right of action for liquor sold. Retailers' signs. Measures or weights for sale of liquor. [cf. No. 2 of 1885, s. 2 and Schedue.] Prohibition of taking pledge for liquor. Prohibition of payment of journeymen, etc., at place where liquor is sold. Prohibition of cetain transactions without licence. Illegal possession of still or fermented material, etc. Distilling, etc. adulterated liquor. Duty on spirit distilled in this Colony. Duty on beer except cider and perry. Police powers of access. Power to apprehend persons drinking in unlicensed place. Power to search suspected premises. Presumptions in proceedings for illicit distillation, etc. 13 & 14 Geo. 5, c. 14, s. 13 (5). [cf. 1 & 2 Will. 4, c. 55, s. 19] Free licences for small stills for registered doctors and pharmacists. Ordinances Nos. 41 of 1935 and 8 of 1937. Saving as to sale of liquor by licensed auctioneer. Ordinance No. 25 of 1933. Denatured spirits to be dutiable goods until Monopoly Analyst certifies to the contrary. Definition of tobacco. Restriction on tobacco growing. Manufacture, etc., of adulterated tobacco. Definition of hydrocarbon oils. 18 & 19 Geo, 5, c. 17, s. 2 (9). 25 & 26 Geo. 5, c. 24, s. 2(7) (e). Schedule.

[Originally No. 36 of 1931. No. 39 of 1931. No. 20 of 1932. No. 5 of 1935. No. 12 of 1936. No. 25 of 1937. Law Rev. Ord., 1939.] Short title. Interpretation. [s. 2 contd.] [ cf. 22 Geo. 5, c. 9, s. 74.] Definition of goods of Empire origin and manufacture. Ordinance No. 32 of 1932. Application of Ordinance. [cf. 18 & 19 Geo. 5, c. 32, s. 19.] Ordinance No. 7 of 1926. Duties. [cf. 39 & 40 Vict. c. 36, s. 18.] Ordinance No. 9 of 1927. Drawback. Regulations. [s. 6 contd.] Grant of licences and permits. Applications for licences and permits. Register of requistions and permits. Deputy for absent licensee. Revenue officers. Powers of revenue officers. Restrictions on dealing with and possesson of certain goods. [s. 13 contd.] 2 & 3 Will. 4, c. 16, s. 10. Goods embarked for export not to be relanded. 39 & 40 Vict. c. 36, s. 120. 42 & 43 Vict. c. 21, s. 5 and Schedule. Restrictions on import and export. Penalty on not bringing to at stations ; or carrying away officers. 39 & 40 Vict. c. 36 s. 136. 46 & 47 Vict. c. 55, s. 5. Import and export statements. Removal of goods from ships, vehicles or aircraft. [cf. 39 & 40 Vict. C. 36, s. 179.] Ships' or aircraft stores, etc. Assessment of duty and drawback. Liability of licensee of general bonded or licensed warehouse for duty on goods in his custody. Provision for contracts for sale of duty-paid goods when duties are altered or repealed. Recovery of duty, etc. Ordinance No. 6 of 1875. Search of baggage and goods. Examination of articles (other than passengers' baggage) on shore, ship, etc. Arrest and seizure without warrant. Search of place or ship with warrant or authority or by police officer not below the rank of sergeant. Seizure and forfeiture of things used for commission of offences. Procedure after arrest or seizure. Obstruction of revenue or police officer. Improper possession of labels, etc. Misrepresentation, and concealment and removal of goods, etc., to obtain drawback, licence or permit. 3 & 4 Vict. c. 18, s. 15. 8 & 9 Geo. 5, c. 15, s. 15 (5). Offences. Ordinances Nos. 41 of 1932 and 14 of 1929. Responsibility for acts of agents and servants. Service on body corporate or firm. Presumptions. Certain certificates to be evidence. Magistrate may employ an analyst to report on technical points. Recovery of experts fees. Informers. Manner of seizure not to be inquired into by court. Penalties. Fortfeitures. Evidence of forfeiture. 39 & 40 Vict. C. 36, s. 263. Destruction of goods abandoned as not worth the duty. 39 & 40 Vict. C. 36, s. 94. Interpretation. [s. 46 contd.] Licensing Board. Mode of election of licensing justices. Mode of deciding questions. Applications for publicants' and adjunct licences. Advertisement of applications. Decision of board subject to appeal to Governor in Council. Applications refused not to be renewed within twelve months. Issue and duration of licences. Transfer, etc., of licences. Provision for case of death or insolvency of licensee. Issue of temporary licence. Restriction of right of action for liquor sold. Retailers' signs. Measures or weights for sale of liquor. [cf. No. 2 of 1885, s. 2 and Schedue.] Prohibition of taking pledge for liquor. Prohibition of payment of journeymen, etc., at place where liquor is sold. Prohibition of cetain transactions without licence. Illegal possession of still or fermented material, etc. Distilling, etc. adulterated liquor. Duty on spirit distilled in this Colony. Duty on beer except cider and perry. Police powers of access. Power to apprehend persons drinking in unlicensed place. Power to search suspected premises. Presumptions in proceedings for illicit distillation, etc. 13 & 14 Geo. 5, c. 14, s. 13 (5). [cf. 1 & 2 Will. 4, c. 55, s. 19] Free licences for small stills for registered doctors and pharmacists. Ordinances Nos. 41 of 1935 and 8 of 1937. Saving as to sale of liquor by licensed auctioneer. Ordinance No. 25 of 1933. Denatured spirits to be dutiable goods until Monopoly Analyst certifies to the contrary. Definition of tobacco. Restriction on tobacco growing. Manufacture, etc., of adulterated tobacco. Definition of hydrocarbon oils. 18 & 19 Geo, 5, c. 17, s. 2 (9). 25 & 26 Geo. 5, c. 24, s. 2(7) (e). Schedule.

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