DUTIABLE COMMODITIES ORDINANCE

DUTIABLE COMMODITIES ORDINANCE

CHAPTER 109.

THE DUTIABLE COMMODITIES ORDINANCE.

ARRANGEMENTS OF SECTIONS.

Section Page

1. Short title................... ... ... ... ... ... ... 216

2. Interpretation.............. ... ... ... ... ... ... 216

3. Application........................ ... ... ... ... ... 218

PART I.- GENERAL.

4. Duties ............................ ... ... ... ... ... 218

5. Drawback................. ... ... ... ... ... 219

6. Regulations ............................ ... ... 219

7. Grant of licences and permits .......... ... ... ... ... 221

8. Applications for licences and permits ... ... ... 222

9. Register of requisitions and permits ... ... ... ... ... 222

10. Deputy for absent licensee ............ ... ... ... ... ... 222
11. Revenue officers ...................... ... 223
12. Powers of revenue officers ............ ... ... ... ... 224

13. Power of arrest .......................... ... ... ... ... 225

14. Arrest and seizure without warrant ... ... ... ... ... 225

15. Search of place or ship with warrant or authority or by police

officer not below the rank of sergeant ... ... ... ... 225

16. Seizure and forfeiture of things used for commission of

offences .............................. ... ... ... ... ... 227

17. Procedure after arrest or seizure ........ ... ... ... ... 227

18. Obstruction of revenue or police officer ... ... ... ... 227

19. Restrictions on dealing with and possession of certain goods. 228

20. Goods embarked for export not to be relanded ... ... ... 230

21. Restrictions on import and export ..... ... ... ... ... 230

22. Penalty on not bringing to at stations; or carrying away

officers .............................. ... ... 230

23. Import and export statements ............. 231

24. Removal of goods fron ships, vehicles or aircraft ... ... 232

25. Ships' or aircraft stores, etc . ...... ... ... ... ... ... ... 232

26. Assessment of duty and drawback ....... ... ... ... ... 233

27. Liability of licensee of general bonded or licensed warehouse. 233





Section Page

28. Contracts for sale of duty-paid goods when duties are altered
or repealed ... ... ... ... ... ... ... ... ... 233
29. Recovery of duty, etc.... ... ... ... ... 234
30. Search of baggage and goods ... ... ... ... ... ... ... 234
31. Examination of articles (other than baggage) on shore,
ship, etc. ... ...... ... ... 235
32. Improper possession of labels; etc . ... ... ... ... ... ... 235
33. Misrepresentation, concealment, removal of goods, and deface-
ment of licence or permit ... .... ... ... ... 236
34. Offences . ... .. ... ... ... . 237
35. Responsibility for acts of agents and servants ... ... 237
36. Service on body corporate or firm ... ... ... ...---... ... 237
37. Presumptions ... ... ... ... ... ... . ... ... ... ... 238
38. Certain certificates to be evidence ... ... ... ... ... 238
39. Magistrate may call in expert 239
40. Recovery of experts' fees ... ... ... ... ... ... ... ... 239
41. Informers . ... ... ... ... ... ... ... ... 239
42. Manner of seizure not to be inquired into by court ... ... ... 239
43. Penalties ... ... ... ... ... ... ... ... ... ... ... ... 240
44. Forfeitures ... ... ... ...... ... ... ... 240
45. Evidence of forfeiture ... ... ... ... ... ... ... 241
46. Goods abandoned as not worth the duty ... ... ... 241

PART II.-LIQUORS

47. Interpretation ... ... ... ... ... ... 241.
48. Licensing Board ... ... ... ... ... ... ...243
49. Mode of election ... ... ... ... ... ... 244
50. Mode of voting ... ... ... ... ... ... ... ... ... ... ... 244
51. Applications for publicans and adjunct licences ... ... ... 244
52. Advertisement of applications ... ... ... ... ... ..... 244
53. Decision of board. Appeal to Governor in Council ... 245
54. No renewed application within twelve months ... ... ... ... 245
55. Issue and duration of licences ... ... ... ... ... ... ... 245
56. Transfer, etc. of licences ... ... ... ... ... ... ... ... 245
57. Provision for case of death or insolvency of licensee 246
58. Issue of temporary licence ... ... ... 246
59. Restriction of right of action for liquor sold ... ... 246
60. Retailers' signs ... ... 247





sections.
61. Measures or weights for sale of liquor . ... ... ... ... 247
62. Prohibition of taking pledge for liquor ... ... ... ... 247
63. Prohibition of payment of journeymen, etc. at licensed
premises ............................. ... ... ... 247

64. Prohibition of certain transactions without licence ... ... 247
65. Illegal possession of still or fermented material, etc . ... 247

66. Distilling, etc. adulterated liquor ....... ... ... ... ... 248

67. Duty on spirit distilled in this Colony ... ... ... ... 248

68. Duty on beer except cider and perry ... ... ... ... ... 249

69. Police powers of access ................... ... ... ... ... 250

70. Power to apprehend persons drinking in unlicensed place 250

71. Power to search suspected premises ..... ... ... 250

72. Presumptions in proceedings for illicit distillation etc. 250

73. Free licences for small stills for registered doctors and

pharmacists ........................... ... ... 250

74. Saving as to sale of liquor by licensed auctioneer ... ... 251

75. Denatured spirits to be dutiable goods until certified to the

contrary .............................. ... 251

PART III-TOBACCO.

76. Definition of tobacco...................... ... ... ... 252

77. Restriction on tobacco growing ............ ... ... ... 252

78. Manufacture, etc. of adulterated tobacco ... ... ... ... 252

PART IV-HYDROCARBON OILS.

79. Definition of hydrocarbon oils ............ ... ... ... 252

PART V-TABLE WATERS.
80. Application ............................ 253

81. interpretation ............................ ... ... ... ... 253

PART VI-PROPRIETARY MEDICINES AND TOILET
PREPARATIONS.

82. Application ..................... ... ... ... 253
83. Interpretation ................. ... ... ... ... ... 253
84. Exchange Rate ............................. ... ... ... ... 255
85. Ascertainment of price ................. ... ... ... ... 255

FIRST SCHEDULE.
(Light oils.)
SECOND SCHEDULE.
(Enactments under which revenue officers have powers.)











CHAPTER 109.

DUTIABLE COMMODITIES.

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

[ist January, 1932.]

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

2. (1) In this Ordinance

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

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

'dutiable goods' means goods to which this Ordinance applies,
which are not exempt from duty and on which the duty has
not been paid, and includes goods on which duty has been
paid if subsequently reimported;

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

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

'gallon' means the Imperial gallon;

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

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

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

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





section 23 of goods imported or for export in such vehicle;

'manufacture' includes every kind of preparation, mixing and treatment
except packing and unpacking;

'master' includes every person, except a pilot, having command or
charge of any ship;

net register' means net registered tonnage or its equivalent calculated
according to English rules under the Merchant Shipping Acts,
1894 to 1948;

'offence' 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;

'railway' means the Kowloon-Canton Railway, British Section, and 'by
rail' means by the railway;

'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;

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

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

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

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





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

3. (1) This Ordinance shall apply to alcoholic liquors, tobacco,
hydrocarbon oils, table waters, proprietary medicines and toilet
preparations.

(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 specified 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 74, this Ordinance shall not apply to
goods which are the property of or imported or purchased for the
Governor or for the Government of the United Kingdom or of this
Colony.

(5) Except as may be prescribed by regulations, the provisions 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.

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, 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 Director 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 the 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 drawback.

6. Subject to the provisions of this Ordinance, the Governor in
Council may by regulations provide for

(a)regulating, restricting, licensing or prohibiting, except by
licensed persons and on, from or to licensed premises,
vehicle, 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;

(b)prescribing standards of quality for and determining 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;





(c)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 ;

(d)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;

(e)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;

(f) 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;

(g) prescribing forms and fees;

(h)the payment of fees, duties and drawback, and for the refund
of duty on goods destroyed with the consent of the Director
or on such other goods as the Legislative Council may by
resolution direct;

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

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

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

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

(iv) exported and subsequently reirnported,

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

(1)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;

(k)the examination of the baggage and goods of persons
entering the Colony;

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

(m)prescribing matters in which the Director may give directions
for the protection of the revenue and the carrying out of the
provisions of this Ordinance and any regulations
thereunder, and for empowering him to give such directions;

(n)anything which is by, this Ordinance to be prescribed by
regulations;

(o)generally carrying into effect the provisions of this
Ordinance.

7. Subject to the provisions of this Ordinance and the regulations
thereunder

(a)the Director 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 ;

(b)the office officer authorized to grant a licence or permit may

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

(ii) 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 (a)
as the change may involve ;

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

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

(c)a list of general bonded warehouses and a list of licensed
warehouses shall be published in the Gazetle in January of
each year and additions thereto or deletions therefrom shall
be similarly published within one month of such addition or
deletion becoming necessary.

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 lie 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 Director 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 permit, and the absence of a requisition or
copy therefrom shall be prima facie evidence that a permit has not been
applied for or, as the case may be, that a 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 representative, shall
appoint a responsible person, approved by the Director, to act on his
behalf during his absence or disability and shall lodge with





the Director 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 Director 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 Director shall have power to impose a fine not exceeding
ten dollars on any revenue officer whom he finds to have neglected or
absented himself 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 Director with a
warrant.

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

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

(6) The Director, all police officers, all revenue officers appointed
under any other Ordinance, the Director and Deputy Director of Civil
Aviation and the Assistant Airport Manager, and all railway officials
not below the rank of traffic inspector, shall have the powers of a
revenue officer under this Ordinance.

Any person who, not being a revenue officer, takes or
assumes the name, designation or character of such officer for the
purpose of thereby obtaining admission into any house or other place,
or of doing or procuring to be done any act which he would not be
entitled to do or procure to be done of his own authority, or for any
other unlawful purpose, shall, in addition to any other punishment





to which he may be liable for the offence, be liable on summary
conviction to a fine of one thousand dollars and to imprisonment for
six months.

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 Director for the purposes of this section, at
any time, by day and night, and remain as long as lie 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 of
any 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 Director 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 under 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 imme-
diately admitted, he and any person acting in his aid may
break into and forcibly enter the premises.

13. (1) Any revenue officer appointed hereunder, in
addition to powers conferred by any other enactment, may
arrest without warrant any person found or reasonably
suspected of committing or attempting to commit, or employ-
ing, aiding or assisting any person to commit any offence
against, or of the unlawful possession of any article liable
to forfeiture under, the provisions of any enactment specified
in the Second Schedule.

(2) It shall be lawful for the Governor in Council by
order signified in the Gazette to amend the Second Schedule
to this Ordinance in any manner whatsoever.

14. Any revenue officer may without warrant-

(a)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;

(b)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.

15. (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 Ordin-
ance, 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
police 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 premises
in whose possession such goods may be found, or whom
such officer may reasonably suspect of having concealed or
deposited ariv such goods there or thereabout.

(2) Such officer may, if necessary-

(a)break open any outer or 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 Director 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, or with 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.





16. Whenever it is lawful under this Ordinance for a revenue or
police officer to seize any goods, it shall be lawful for him in like
manner to seize

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

(b)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;

(c)any machinery, implement, utensil or material used or
intended to be used for the commission of aii offence against
this Ordinance; and

(d)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 for-
feited.

17. 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 Director for directions
and then to a police station, to be brought before a magistrate
and dealt with according to law.

18. If any person wilfully-

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

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

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

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

(e)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.





19. (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 Ordinance
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 : Provided that no person shall be
convicted of an offence against this subsection 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 thereunder relating to the goods had been
complied with.

(3) No person shall import, export, produce, make, manufacture,
sell whether wholesale 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
subsection shall not apply in the case of goods which are exempt from
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 possession,
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 which 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 for 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
imported, 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 subsection or
subsection (i) or (2) that the possession or control of the accused was a
joint possession or control.

(6) No person, 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
subsection.

(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.

20. 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
Director in writing, are not duly exported or are unshipped
or removed or relanded in any part of the 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.

21. Except with the written permission of the Director, no goods
to which this Ordinance applies shall

(a)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

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

as the Director by notification in the Gazettemay
appoint.

22. (1) If any ship arriving in or departing from the Colony does not
bring to at such stations as may, be appointed by the Director 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 of five hundred dollars.

(2) If any ship departs from any such station' without the
knowledge of the proper revenue officer or from the 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 of five 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.

23. (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

(b) if the goods are exported, within twenty-four hours,

after the arrival in or departure from the Colony of such ship, aircraft or
vehicle, furnish to the Director 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 furnish to the Director a statement that no
such goods were carried in the ship or aircraft.

(3) Every statement furnished in accordance with the provisions
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 further particulars as the Director
may require.

(4) Separate statements shall be furnished in respect of each kind
of goods specified in section 3 or by 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 person 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.





24. (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 subsection 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 delivering any goods from
any ship, vehicle or aircraft contrary to subsection (1) 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
aircraft shall be deemed to have been unlawfully removed
therefrom, in contravention of this section.

25. (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 Director 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 Director be
broken while the ship or aircraft is in this Colony.





26. Subject to the provisions of section 4, the duty on dutiable
goods shall be assessed by the Director 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 Director or elsewhere, as he may direct. In
assessing the duty on any goods, allowance shall be made for any loss
or contraction which may since the goods became dutiable have
occurred therein from unavoidable accident or natural causes and, in
the discretion of the Director, for waste in manufacture, if the loss,
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 Director as to the amount of duty
or drawback payable on any goods shall be final.

27. The licensee of every general bonded or licensed
warehouse 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.

28. (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 Director, as representing in the case of a new
duty any expenses incurred 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.

29. 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 Accountant General in the same manner as Crown
fees are recovered under the Supreme Court (Summary
jurisdiction) Ordinance.

30. (1) Any 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 Director 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 persoii 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.

31. 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

(a)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 Director may direct;

(b)may be broken open by the orders of any revenue officer
authorized by the Director in that behalf either generally or
for a particular 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,
examination and search.

32. (1) No person shall without lawful authority or excuse have in
his possession any label, wrapper or mark issued by the Director 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 such 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 niark so resembling any such 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 inark.

(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.

33. (1) No person shall make any, incorrect statement or
declaration or apply any incorrect 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) Any 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 exporatation 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 drawback is
payable have been embarked for exportation on any ship or
aircraft, without the consent of the Director opens the
packages in which the goods 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 five thousand dollars, at the election of the Director
(which election shall





be certified by the Director 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.

34. (1) Any person who contravenes or fails to observe any of the
provisions of this Ordinance or of any regulations made thereunder or
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 42 of the Magistrates Ordinance,
and section 95 of the Criminal Procedure Ordinance, 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 persoii to commit an offence ;

(c)imports, or aids, abets, procures or is interested or concerned
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.

35. Every person licensed 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 person is himself an agent or servant of a corn-
pany 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 comnpany or firm : Provided that no
person shall be sentenced to imprisonment by virtue only
of the provisions of this section.

36. (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.


37. 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-

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

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

(c)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;

(d) that goods delivered are goods sold;

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

38. (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 Director or the officer authorized 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 Government
Chemist 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 scaled 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.





39. 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.

40. On the conviction of any person at whose request
the Government Chemist 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 Government Chemist shall be fifty
dollars.

41. (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 proceeding 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 :
Provided that 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 which 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 or magistrate to require the
production of the original information and permit inquiry and require
full disclosure concerning the informer.

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

42. On any trial before any magistrate and in any proceedings 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
reference 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.

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

(a)for a first offence, to a fine of five thousand dollars and to
imprisonment for six months;

(b)for every subsequent offence, to a line of ten thousand
dollars and to imprisonment for 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 under this Ordinance, this section shall be
construed as if for the maximum line prescribed therein for
a first or subsequent offence there were substituted a fine
of ten thousand dollars, or of ten times the amount of the
duty, payable on the goods in respect of which the offence
was committed, whichever is the greater.

44. (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 conditian 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 for-
feiture under, or upon the happening of any event upon
which anything is forfeited or deemed 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.

(5) The Governor in Council in his absolute discretion may
entertain and give effect to any moral claim to or in respect of any,
goods, nioney 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 aiid 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 penalt ' v
to which he may be liable under this or any other
Ordinance.

45. Forfeiture by order of a magistrate under this
Ordinance may be proved in any court, or before any com-
petent 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 certified
by the magistrate's clerk.

46. Dutiable goods abandoned by the importer or proprietor as not
worth the duty may be destroyed or disposed of within such time and
in such manner as the Director may direct.

PART II.-LIQUORS

47. In the application of this Ordinance to liquors-

'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 health or 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 not to reduce the
strength below twenty-five degrees tinder proof in the case of
brandy, whisky or rum, or below thirty, degrees under proof in the
case of gin, shall not be considered adulterated;

'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;

'Chinese type liquor' means intoxicating liquor made in the Chinese
manner and commonly consumed by the Chinese;

'denatured spirits' means liquor so mixed with any substance as to
render the mixture in Ihe opinion of the Government Chemist not
liable to duty under this Ordinance : subject to the provisions of
section 75 liquor to which has been added not less than

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

(b)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;

'gallon' means the Imperial gallon or six reputed quart bottles or twelve
reputed pint bottles;

'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;

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

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

'origianl gravity' in relation to beer means the specific gravity of the
worts before fermentation, as measured by the Bates standard
saccharometer





'pint bottle' and 'quart bottle' mean respectively the reputed pint and
quart bottles ordinarily used in commerce;

'proof spirit' means a mixture of alcohol and water having a specific
gravity of .91984 at 60 degress Fahrenheit, (15.5 degrees
Centigrade) 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 100
volumes in order to produce spirit of proof strength ;

'public house' means any house, or place of entertainment, where
intoxicating liquors are sold retail, otherwise than under an
adjunct licence or a Chinese restaurant licence, and may be
consumed on the premises;

'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;

'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 consumption on those premises.

48. (1). There shall be a board of licensing justices,
hereinafter called the board.

(2) The board shall 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 subsection 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.

(5) If any licensing justice who was appointed by the Governor
under subsection (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 substantive 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 under
subsection (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.

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

50. 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.

51. Every person requiring a publicans licence,
restaurant adjunct licence or hotel-keepers adjunct licence,
or any renewal, transfer or amendment of any such licence,
shall make application in writing in the prescribed form to
the board.

52. The board shall in every case, at least one week before it
meets to consider an application, cause advertisement to be made 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.

53. The board may refuse any application or may grant
is absolutely or subject to conditions or restrictions. The
applicant or twenty householders within 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.

54. 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 frorn the
original application.

55. (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 publicans 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.

56. 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

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

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

(c)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 publicans 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.

57. (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.

58. The Accountant General may, on payment of the prescribed fee,
in his discretion aiid on such conditions as he thinks fit, issue to any
holder of a publicans or adjunct licence a temporary licence for the retail
sale of liquors at any public entertainment or on any public occasion.


59. 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 bona fide been contracted 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 bona fide delivered at one
time does not amount to the full sum of five dollars, 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.





60. 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 Director: and no person
not so licensed shall exhibit any sign, writing, painting or
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.

61. Every person licensed under 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.

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

63. 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.

64. No person shall for or on behalf of any other person who is not
the holder of a dealers 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.

65. No person shall, except under and in accordance with the
prescribed licence

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





(b) without lawful authority or excuse have in his
possession, custody or control any fermenting or
fermented material.

66. (1) Any person who imports, distils, makes, sells, supplies or
deals in any adulterated liquor shall be guilty of an offence and shall, if
such adulterated liquor is proved to the satisfaction of a magistrate to
be injurious to health, be liable on a second conviction to imprisonment
for six months, in addition to any other penalty to which lie 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 that the liquor was adulterated.

67. (I) The duty oil spirits made in a distillery is to be charged in
respect of the wort 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 consignment of fermentable material received
by the licensee on his licensed premises and shall be fermented by the
Government Chemist or any other 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 produced. From the
amount of absolute alcohol so determined the analyst shall calculate
the number of gallons of spirit containing twenty-five per cent of
alcohol by weight which one picul of such fermentable material is
found capable of producing, From the amount so determined a
deduction shall be made of ten per cent from the 1st day of
November





to the 14th day of April, both inclusive, and fifteen per cent from the
15th day of April to the 31st day of 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 subsection (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 determinations 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 subsection (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.

68. (1) The duty on beer, except cider and perry, shall be assessed
according to its quantity and original gravity as determined by the
Government Chemist.

(2) The duty on beer brewed in the Colony shall be assessed on
the worts according to the quantity and original gravity thereof either
as entered by the brewer in the prescribed 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 Government Chemist 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 Director's discretion on such production as determined
by the Government Chemist.





69. Any police officer 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.

70. 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 sliall 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 of two hundred
and fifty dollars.

71. If any person is convicted of unlawfully retailing
any intoxicating liquor, the house and premises of such
person and the house, lodging, 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 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.

72. (1) In any proceedings under 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.

73. The Director may in his discretion issue a licence free of
charge to any practitioner registered under the Medical Registration
Ordinance, or to any pharmacist registered under the Pharmacy and
Poisons Ordinance, 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 licerice, if the Director
so requires, give to the Director a bond in the sum of one
thousand dollars, with a cash deposit of that sum or two
sufficient 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 pre- of medicines or
other substances genuinely required for medical or scientific purposes.

74. (1) Notwithstanding anything in this Ordinance, an auctioneer
licensed under the Miscellaneous Licences Ordinance, may without
any licence under this Ordinance sell liquor by auction but, unless the
persoii for whom lie sells holds a licence to sell such liquor, only with
the written permission of the Director.

(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 the Colony or forms part of the estate of a
bankrupt or deceased person or is sold by order of the
court.

75. (1) All the provisions of this Ordinance relating to dutiable
goods shall apply to any denatured spirits unless and until the
Government Chemist 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 the liquor not been denatured : but no such fee (except a
minimum fee) shall exceed one-tenth of the duty.





PART III.-
TOBACCO

76. In the application of this Ordinance to tobacco

'tobacco' includes all tobacco, whether manufactured or not;


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

77. 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 shallgrow or cultivate the tobacco
plant.

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

(2) No person shall be convicted under subsection (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 lie did not know or could riot with reasonable diligence have
known that the tobacco was adulterated.

(3) No person shall without the permission of the

Director 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.

79. 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;

'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 150 degrees
Fahrenheit (66 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 ;





'light oils' means hydrocarbon oils of which not less than fifty per
cent by volume distils at a temperature not exceeding 365 degrees
Fahrenheit (185 degrees Centigrade), or of which not less than
ninety-five per cent by volume distils at a temperature not
exceeding 468 degrees Fehrenheit (240 degrees Centigrade), or
which give off an inflammable vapour at a temperature of less
than 73 degrees Fahrenheit (22.8 degrees Centigrade) when
tested in the inanner prescribed by the Commis- sioners of
Customs and Excise of the United Kingdom, and includes the oils
specified in the First Schedule to this Ordiiiance;

'heavy oil road vehicle' means a mechanically propelled
road vehicle which is constructed or adapted to use
heavy oils as fuel. [78]

PART V.-TABLE WATERS.

80. This Part shall only apply in the application of the

Ordinance to table waters. [79]

81. The following expressions shall have the meaning

specified-

'table waters' includes any aerated waters and any beverages sold or
kept for sale in bottles, other than syrups or other liquids
intended to be consumed only in a diluted

form ;
gallon means twelve reputed pints or sixreputed

quarts. [80]

PART VI.-PROPRIETARY MEDICINES AND
TOILET PREPARATIONS.

82. T1iis Part shall only, apply in the application of

the Ordinance to proprietary medicines aiid toilet prepara-
tions. [81 ]

83. The following expressions shall have the meanings

specified-

'f.o.b.' means the price free on board charged to the consignee in
Hong Kong and is calculated less an), discounts or rebates which
the manufacturer ma), have permitted the purchaser;





'proprietary medicine' means any medicine or prophylactic
recommended to the public by advertisement, label or otherwise
in writing as efficacious for the prevention, cure or relief of any
malady, ailment, infirmity or disorder affecting human beings and

(a)which is sold under a trade name or trade mark to the use of
which any persoii has or claims or purports to have an
exclusive right; or

(b)of which any person has or claims or purports to have the
exclusive right of manufacture or for the making of which any
person has or claims or purports to have any secret;

'toilet preparation' means any substance commonly used for the toilet
and includes

toilet soap;
shaving soap and cream;

tooth paste or powder and liquid preparations for dental
purposes or mouth washes;

perfumed spirits;

toilet paste or powder;
toilet cream;

hair dye;

scented sachets; lipstick, rouge and grease paint
preparations for use in medicine aiid chiropody,

preparations, whether medicinal or not, for use on the hair,
face or body;

bath salts and essences;
smelling salts;
prepared Fuller's earth

Provided that the expressions 'proprietary medicine and 'toilet
preparation' do not include any, substances made and sold under
a name or synonym specified in the British Pharmacopoeia or
the British Pha-tm.aceutical

Codex. [82]





84. The Governor in Council may by notification in
the Gazette specify the rate of exchange applicable for the
purpose of calculating the Hong Kong dollar equivalent of
foreign currencies. [831

85. The Director shall have +Ihe right to require the
importer to produce consular or other certified invoices, and
where such invoices are not produced or where the information
on such invoices is not considered correct he may fix
a price which shall be deemed to be the price for the
calculation of duty. [84]

FIRST SCHEDULE.

LIGHT OILS.

Light petroleum ether.
Motor spirit.
White spirit and special solvents.
Benzol.
Toluol.
Xylol.
Solvent naphthas.
Mineral naphthas.
Admiralty vaporizing oil.
Light oils from distillation-
of coal;
of shale;
of low temperature tar;
by Bergius process.
Turpentine.
Rosin spirit.
Mixtures of any of the above.
Admixtures containing any one or more of the above.

SECOND SCHEDULE. [s. 13]

No. or Cap. of Short title.

Ordinance.

1 of 1873. Dangerous Goods Ordinance, 1873.

14 of 1901. Gunpowder and Fireworks Ordinance, 1901.
23 of 1923.Celluloid and Cinematograph Film Ordinance, 1923.

Cap. 50. Importation and Exportation Ordinance.
Cap. 67. Foreign Copper Coin Ordinance.
Cap. 69. Foreign Silver and Nickel Coin Ordinance.
Cap. 82. Ships (Prohibition of Sale of Liquor) Ordinance.
Cap. 98. Post Office Ordinance.
Cap. 109. Dutiable Commodities Ordinance.
Cap. 134. Dangerous Drugs Ordinance.
Cap. 138. Pharmacy and Poisons Ordinance.
Cap. 148. Gambling Ordinance.
Cap. 238. Arms and Ammunition Ordinance.
Originally 36 of 1931. Fraser 36 of 1931. 2 of 1917. 31 of 1948. 22 of 1950. 24 of 1950. 37 of 1950. Short title. Interpretation. 37 of 1950. Schedule. [cf. 22 Geo. 5, c. 9, s. 74.] Definition of goods of Common-wealth origin and manufacture. (Cap. 47.) 24 of 1950, Schedule. [s. 2 cont.] Application. 24 of 1950, Schedule. [cf. 18 & 19 Geo. 5, c. 32, s. 19.] 31 of 1948, s. 2. (Cap. 98.) Duties. (Cap. 120.) [cf. 39 & 40 Vict, c. 36, s. 18.] Drawback. Regulations. [s. 6 cont.] Grant of licences and permits. [s. 7 cont.] 24 of 1950, Schedule. Applications for licences and permits. Register of requisitions and permits. Deputy for absent licensee. Revenue officers. 24 of 1950, Schedule. 24 of 1950, Schedule. 24 of 1950, Schedule. 2 of 1917, s. 5. [s. 11 cont.] 22 of 1950, Schedule. Powers of revenue officers. Power of arrest. 2 of 1917, ss. 3, 4. Second Schedule. Arrest and seizure without warrant. Search of place or ship with warrant or authority or by police officer. [s. 15 cont.] Seizure and forfeiture of things used for commission of offences. Procedure after arrest or seizure. Obstruction of revenue or police officer. Restrictions on dealing with and possession of certain goods. 2 & 3 Will, 4, c. 16, s. 10. [s. 19 cont.] 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. 22 of 1950. Schedule. 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. Contracts for sale of duty0paid goods when duties are altered or repealed. [s. 28 cont.] Recovery of duty, etc. (Cap. 5.) Search of baggage and goods. Examination of articles (other than baggage) on shore, ship, etc. Improper possession of labels, etc. [s.32 cont.] Misrepresentation, concealment, removal of goods, and defacement of licence or permit. 3 & 4 Vict. C. 18, s. 15. 8 & 9 Geo. 5, c. 15, s. 15(5). 22 of 1950, Schedule. Offences. (Cap. 227.) (Cap. 221.) Responsibility for acts of agents and servants. Service on body corporate or firm. [s. 36 cont.] Presumptions. Certain certificates to be evidence. 37 of 1950, Schedule. Magistrate may call in expert. Recovery of experts' fees. 37 of 1950. Schedule. 37 of 1950. Schedule. Informers. Manner of seizure not to be inquired into by court. [s. 42 cont.] Penalties. 24 of 1950, Schedule. 24 of 1950, Schedule. Forfeitures. Evidence of forfeiture. 39 & 40 Vict, c. 36, s. 263. Goods abandoned as not worth the duty. 39 & 40 Vict, c. 36, s. 94. Interpretation. [s. 47 cont.] 37 of 1950, Schedule. Licensing Board. [s. 48 cont.] Mode of election. Mode of voting. Applications for publicans and adjunct licences. Advertisement of applications. Decision of board. Appeal to governor in Council. No renewed application within twelve months. Issue and duration of licences. Transfer, etc. of licences. [s. 56 cont.] 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. Prohibition of taking pledge for liquor. Prohibition of payment of journeymen, etc. at licensed premises. Prohibition of certain transactions without licence. Illegal possession of still or fermented material, etc. [s. 65 cont.] Distilling, etc. adulterated liquor. Duty on spirit distilled in this Colony. 37 of 1950, Schedule. Duty of beer except cider and Perry. 37 of 1950, Schedule. Police powers of access. 24 of 1950, Schedule. Power to apprehend persons drinking in unlicensed place. 22 of 1950, Schedule. Power to search suspected premises. Presumptions in proceedings for illicit distillation, etc. 13 & 14 Geo. 5, c. 1,4, s. 13(5). [cf. 1 & 2 Will. 4, c 55, s. 19.] Free licences for small stills for registered doctors and pharmacists. (Cap. 161.) (Cap. 138.) Saving as to sale of liquor by licensed aucioneer. (Cap. 114.) Denatured spirits to be dutiable goods until certified to the contrary. 37 of 1950, Schedule. 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). First Schedule. Application. 24 of 1950, Schedule. Interpretation. 24 of 1950, Schedule. Applications. 24 of 1950, Schedule. Interpretation. 24 of 1950, Schedule. [s. 83 cont.] Exchange Rate. 24 of 1950, Schedule. Ascertainment of price. 24 of 1950, Schedule. 2 of 1917, Second Schedule. 24 of 1950, Schedule. 37 of 1950, Schedule.

Originally 36 of 1931. Fraser 36 of 1931. 2 of 1917. 31 of 1948. 22 of 1950. 24 of 1950. 37 of 1950. Short title. Interpretation. 37 of 1950. Schedule. [cf. 22 Geo. 5, c. 9, s. 74.] Definition of goods of Common-wealth origin and manufacture. (Cap. 47.) 24 of 1950, Schedule. [s. 2 cont.] Application. 24 of 1950, Schedule. [cf. 18 & 19 Geo. 5, c. 32, s. 19.] 31 of 1948, s. 2. (Cap. 98.) Duties. (Cap. 120.) [cf. 39 & 40 Vict, c. 36, s. 18.] Drawback. Regulations. [s. 6 cont.] Grant of licences and permits. [s. 7 cont.] 24 of 1950, Schedule. Applications for licences and permits. Register of requisitions and permits. Deputy for absent licensee. Revenue officers. 24 of 1950, Schedule. 24 of 1950, Schedule. 24 of 1950, Schedule. 2 of 1917, s. 5. [s. 11 cont.] 22 of 1950, Schedule. Powers of revenue officers. Power of arrest. 2 of 1917, ss. 3, 4. Second Schedule. Arrest and seizure without warrant. Search of place or ship with warrant or authority or by police officer. [s. 15 cont.] Seizure and forfeiture of things used for commission of offences. Procedure after arrest or seizure. Obstruction of revenue or police officer. Restrictions on dealing with and possession of certain goods. 2 & 3 Will, 4, c. 16, s. 10. [s. 19 cont.] 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. 22 of 1950. Schedule. 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. Contracts for sale of duty0paid goods when duties are altered or repealed. [s. 28 cont.] Recovery of duty, etc. (Cap. 5.) Search of baggage and goods. Examination of articles (other than baggage) on shore, ship, etc. Improper possession of labels, etc. [s.32 cont.] Misrepresentation, concealment, removal of goods, and defacement of licence or permit. 3 & 4 Vict. C. 18, s. 15. 8 & 9 Geo. 5, c. 15, s. 15(5). 22 of 1950, Schedule. Offences. (Cap. 227.) (Cap. 221.) Responsibility for acts of agents and servants. Service on body corporate or firm. [s. 36 cont.] Presumptions. Certain certificates to be evidence. 37 of 1950, Schedule. Magistrate may call in expert. Recovery of experts' fees. 37 of 1950. Schedule. 37 of 1950. Schedule. Informers. Manner of seizure not to be inquired into by court. [s. 42 cont.] Penalties. 24 of 1950, Schedule. 24 of 1950, Schedule. Forfeitures. Evidence of forfeiture. 39 & 40 Vict, c. 36, s. 263. Goods abandoned as not worth the duty. 39 & 40 Vict, c. 36, s. 94. Interpretation. [s. 47 cont.] 37 of 1950, Schedule. Licensing Board. [s. 48 cont.] Mode of election. Mode of voting. Applications for publicans and adjunct licences. Advertisement of applications. Decision of board. Appeal to governor in Council. No renewed application within twelve months. Issue and duration of licences. Transfer, etc. of licences. [s. 56 cont.] 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. Prohibition of taking pledge for liquor. Prohibition of payment of journeymen, etc. at licensed premises. Prohibition of certain transactions without licence. Illegal possession of still or fermented material, etc. [s. 65 cont.] Distilling, etc. adulterated liquor. Duty on spirit distilled in this Colony. 37 of 1950, Schedule. Duty of beer except cider and Perry. 37 of 1950, Schedule. Police powers of access. 24 of 1950, Schedule. Power to apprehend persons drinking in unlicensed place. 22 of 1950, Schedule. Power to search suspected premises. Presumptions in proceedings for illicit distillation, etc. 13 & 14 Geo. 5, c. 1,4, s. 13(5). [cf. 1 & 2 Will. 4, c 55, s. 19.] Free licences for small stills for registered doctors and pharmacists. (Cap. 161.) (Cap. 138.) Saving as to sale of liquor by licensed aucioneer. (Cap. 114.) Denatured spirits to be dutiable goods until certified to the contrary. 37 of 1950, Schedule. 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). First Schedule. Application. 24 of 1950, Schedule. Interpretation. 24 of 1950, Schedule. Applications. 24 of 1950, Schedule. Interpretation. 24 of 1950, Schedule. [s. 83 cont.] Exchange Rate. 24 of 1950, Schedule. Ascertainment of price. 24 of 1950, Schedule. 2 of 1917, Second Schedule. 24 of 1950, Schedule. 37 of 1950, Schedule.

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