94 TBINIDAD AND TOBAGO BULLET IX. [XIX. ?.. 



"Wfight or 5. The weight or quantity of every shipmont of produca shall be 



quantity uf declared by the exporter or his ajjeiit aad the raxkin^ or delivery of any 



shipment tc. j f o o ■' ^ j 



be declared. false declaration shall bs an offence punishable on summary conviction 

 before a magistrate by a fine not exceeding one hundred pounds, or 

 imprisonment with or without hard labour for any period not exceeding 

 six months. 



6. If such account as provided for in sections four and five is nob 

 delivered, or if the taxes payable in respect of such produce are not paid 

 to the Collector, Sub-Collector or officer in Tobago aforesaid within 

 twenty-four hours after the departure of the vessel in which the produce 

 Avas shipped, or such further time not exceeding four days as the 

 Collector may allow, the exporter thereof or his agent shall on summary 

 conviction before a magistrate forfeit the amount of taxes payable, and, 

 in addition, be liable to a fine not exceeding one hundred pounds. 



■Return of 7-- — (1-) On or before the fifteenth day of January, nineteen hundred 



s""gi^'" and twenty-two, the owner or manager of every sugar factory in Trinidad 



shall in respect of such factory make a return bo the Receiver-General 

 showing the amount of sugar manufactured in such factory dm-ing the 

 twelve months ending on the thirty-first day of December nineteen 

 hundred and twenty-one. 



(2.) For the purpose of testing the accuracy of any return made to 

 the Receiver-General under this section, or of obtaining information in 

 case of failure to make a return, the Receiver-General or any person 

 authorised by him may enter any premises, whether forming part of a 

 factory or not, and examine all books, documents and papers referring to, 

 or in any way connected with, the business of the factory for the pm-pose 

 of testing the accuracy of the return or of obtaining information. 



(o.) Any owner or manager of a sugar factory who : — 



{a.) wilfully refuses or without lawful excuse neglects to make a 



return under this section ; or 

 (h.) wilfully makes or causes to be made any false return ; or 

 {c.) obstructs or impedes any person authorised as in this section 

 mentioned in the exercise of any powers under this section ; or 

 (d.) refuses or neglects to produce any books, documents or papers 

 as aforesaid or refuses to answer or wilfully gives a false 

 answer to any question necessary for testing the accuracy of 

 any return or for obtaining information as to the amount of 

 sugar manufactured ia such factory; 

 sliiill on summary conviction before a magistrate be liable to a fine not 

 exceeding one hundred pounds or to impi'isonment with or without hard 

 labour for any period not exceeding six months. 



rnTmciit of 8. — (l.) On or before the thirty-first day of January nineteen hundred 



tfiK ou sugar. and twenty-two the owner or manager of every sugar factory in 

 Trinidad shall pay to the Receiver-General the amount of the tax upon 

 the sugar manufactured in such factory due under the provisions of this 

 Ordinance up to and including the thirty-first day of December nineteen 

 hundred and twenty-one ; but after making due allowance for the taxes 

 already paid in respect of the shipment by him of any such sugar. 



