^y?/.! AGlilCULTUBAL COLLEGE OIWINAKCE, 19:iO. 97 



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

 this Ordinance, or any of thciu ; 



" The Collector" means tlie Collector of Customs. 



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

 year nineteen hundred and twenty-one be charged, levied and paid for V'^.'^"^*i(,2i 

 the use of His Majesty for the purposes hereinafter mentioned the ° 



several taxes upon produce specified 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 the 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 hundreJ and twenty-one, 

 whether maniifactui-ed 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 hy this Ordinance shall be payable on sugar 

 manufactured iu Tobago. 



4. The entire proceeds of the taxes imposed by this Ordinance, ApitlicAtion of 

 whether more or less than twenty-five tliDusand pounds, shall be applied jn'oceeds of 

 ar! a contribution towards the cost of establishing in Trinidad a Tropical '^^' 

 Agricultural College for the British West Indies. 



5. In the case of the shipment of produce, the taxes imposed by this ]'.,vmeiit of 

 Ordinance shall be payable at the time of the shipment b^' the exporter taxes on 



or his agent who shall deliver to the Collector or Sub-Collector in «-''P"''*- 

 Trinidad or to the officer performing the duties of the CoUecfcor in 

 Tobago an account of tlie produce in such form and containing such 

 particulars as the Governor may from time to time direct. 



6. The weight or quantity of every shipment of produce shall be ^Vl.igllt or 

 declared by the exporter or his agent and the making or deliver}' of <inantity of 

 any false declaration shall be an offence punishable on summary con- v,e'dechn^(l 

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



or imprisonment with or without hard labour for any perio I not 

 exceeding six months. 



7. If such account as provided for in sections five and six is not renalty for 

 delivered, or if the taxes payable in respect of such produce are not i'"^' delivering 

 paid to the Collector, Sub-Collector or officer in Tobago aforesaid within paying tax. 

 twenty-four houi-s after the departure of the vessel in which the pi'oduce 



was shipped, or such further tims not exceeding four days as the 

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

 conviction before a magisti'ate forfeit the amount of taxes payable, and, 

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



8. — (1.) On or before the thirby-first day of January nineteen hundred Payment of 

 and twenty-two the owner or manager of every sugar factory in t-vx on sugar. 

 Trinidad shall pay to tlie 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. 



