1021.] 93 



AGEICULTUEAL LEGISLATION. 



PRODUCE TAXATION ORDINANCE 1920. 



TlUXIDAD AND ToBAGO. 



No. 53.-1920. 



I Assent. 



4L.S.] 



J. R. Chancellor, 



Governor. 



21st December, 1920. 



An Ordinance to provide for raising funds for certain purposes by the 



imposition of taxes on produce. 



l'?lst December, 19'20.] 



T>E it enacted by the Governor of Trinidad and Tobago with the advicp 

 and consent of the Legislative Council thereof as follows : — 



1. This Ordinance maybe cited as the Produce Taxation Ordinance, short title. 

 1920. 



2. In this Ordinance, unless the context otherwise requires : — • luterpieta- 

 '■ Shipment " means shipment for exportation to places or parts 



beyond the limits of the Colony, and " shipped "' has a corresponding 

 meaning. 



" Produce " means the kinds of produce specified in the schedule to 

 this Ordinance, or any of them ; 



" The Collector " means the Collector of Customs. 



3. — (1.) Subject to the provisions of this Ordinance, there shall for the Taxos oh 

 year nineteen hundred and twenty-one be charged, levied, and paid for '|[„.'i,^*i?^lf)')l^ 

 the use of His Majesty for the purposes hereinafter mentioned the 

 several taxes upon produce specilied in the schedule to this Ordinance. 



(2.) Such taxes shall, in the case of all the said kinds of produce 

 except sugar, be payable only in the case of the shipment of such produce 

 during llie year nineteen hundred and twenty-one. 



(3.) In the case of sugar, such taxes shall be payable on all sugar 

 shipped for export during the year nineteen hundred and twenty-one, 

 whether manufactured in that year or not, and also on all sugar manu- 

 factured in the island of Trinidad during the year nineteen hundred and 

 twenty-one, whether exported or not. 



(4.) No tax imposed by this Ordinance shall be payable on sugar 

 manufactured in Tobago. 



4. In the case of the shipment of produco, the taxes imposed by tliis 

 Ordinance shall be payable at the time of the shipm3nt by the exporter 

 or his agent, who shall deliver to the CoUectoL- or Sub-Collector in 

 Trinidad or to the officer performing the duties of the Collector in Tobago 

 an account of the produce in such form and containing such particularfj 

 as the Goveruor may from time to time direct. 



