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6 January 1922

South Africa Government Gazette dated 1922-01-06 number 1064


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 QFFICIAL GAZETTE                                                                                                                                  OF     THE

           HIGH                                        COMMISSIONER                                                                                          FOR                       SOUTH                           AFRICA.
                                                              PUBLISHED BY AUTHORITY                                            OF HIS ROYAL HIGHNESS                            THE HIGH COMMISSIONER

     Vou.          LXXVIT.]                                                                        PRETORIA,                        FRIDAY,                6TH    JANUARY,                 1922.                                            [No. 1064.
No.        1 or 1922.]                                                                                                                                       shall on being so required by any magistrate or assistant magi-
                                                                                                                                                             strate produce such books of account for inspection at any reason-
                                                 PROCLAMATION                                                                                                able time, and shall permit the same to be inspected by sich
                 By        His       Roya              Higuness               tHe        High          CoMMIssIoNEr.                                         magistrate or assistant magistrate.
                                                                                                                                                                 8. Any person failing to keep the required books of account or
      Whereas                it is expedient to alter the duties payable in respect of                                                                       to produce the same when required by any magistrate, or assistant
general           dealers’           licences           in the       Bechuanaland                       Protectorate:                                        magistrate, or who obstructs such officer in the examination or
  Now therefore under and by virtue of the powers in me vested                                                                                               inspection of such books shall be guilty of an offence and shall be
I do hereby declare, proclaim and make known as follows :—                                                                                                   liable on conviction to a fine not exceeding £5) and in default of
      1.    In        this       Proclamation                 the    term ‘‘“6 general                       ‘lealer *’ shall                 mean           payment to imprisonment with or without hard labour for a period
any        person            (which             term       shall     include               a company                or     partnership)                      not exceeding three months.
who        carries           on      a         trade     or     business             in     any        shop,         store,         or        other               ¥y. The declaration required by section seven of this Proclama-
fixed       place           where              any     goods,       wares           or     merchandise                   wherever                  pro-      tion shall be made before any person duly authorized by law to
duced,            are        sold         or     exchanged               or        offered        or     exposed              for        sale        or      administer oaths and in the case of a vartnership or company the
exchange.                                                                                                                                                    declaration shall be made and signed by a partner or director, as
     “* Company ”’” shall mean a limited liability company.                                                                                                  the case may be, or by a person having the management or control
    2. From and after the date specified in section thirteen of this                                                                                         of such business.
Proclamation the following provisions as to general dealers’ licences                                                                                            10. Any person who shall falsely make any such declaration shall
shall be in force within the Bechuanaland Protectorate.                                                                                                      be lable on conviction to a fine not exceeding ten times the
    3. All licences issued under this Proclaination shall be paid for                                                                                        amount of the annual licence duty payable and in default of pay-
in full at the time of issue and shall expire on the 81st day of                                                                                             ment of the same to imprisonment with or without hard labour
December of each year.                                                                                                                                       for a period not exceeding twelve months or to both such fine and
    4, Every general dealer shall pay in respect of any business or                                                                                          such imprisonment.
branch business the following duty on the aggregate annual sales                                                                                                 11. In case any contravention of the provisions of this Proclama-
of the preceding year—                                                                                                                                       tion is committed by a company, or partnership, the managing
    (a) where the aggregate aidiual sales do not exceed £3000 the                                                                                            director or person having the management or control of the business
        sum of £15; or when the licence shall be issued nfter the                                                                                            in   the    case     of   a    company       and   each    partner       in   the    case   of   a
        30th day of June the sum of £7. 10s. for the half-year.                                                                                              partnership shall be responsible therefor and shall be liable to the
    (b) where the aggregate annual sales exceed 23000 an additional                                                                                           penalty provided for such contravention.
        sum over and above the said £15 at the rate of £2 per £1000                                                                                               12. Section thirty-three of Proclamation of 10th June, 1891, and
        for every £1000 or portion thereof over    £36"0, and half of                                                                                        sections two and three of the Bechuanaland Protectorate Proclama-
            such           additional                sum      when            the        licence        shall       be        issued          after          tion No. 47 of 1916 are repealed as and from the date of the taking
            the           30th      day         of June;        provided                 however             that    the       duty           in    no       effect of this Proclamation.
            case shall exceed £50, or half of such suyn                                                         when           the licence                        13. This Proclamation shall be read as one with the Proclama-
            shall be issued after the 30th day of June.                                                                                                      tion of the 10th day of June, 1891, as amended by Section one of
      5.    (1)       A     person             commencing            to        varry        on     the        trade        of a       general                Proclamation No, 47 of 1916 and Proclamation No. 14 of 1918, and
dealer shall pay duty on the estimated turnover to the 21st Decem-                                                                                           may be cited for all purposes as the General Dealers’ Licences
ber next following as declared by him provided that when the                                                                                                 (Bechuanaland Protectorate) Amendment Proclamation, 1922, and
turnover so declared does not exceed £3900 the licence duty payable                                                                                          shall be deemed to have force and to have taken effect as from the
in the first instance shall be that set forth in sub-section (a) of                                                                                          Ist day of January, 1922.
section four of this Proclamation, and whenever the actual turn-                                                                                                                       Gop Save THE Kine.
over shall have been ascertained and deviared for the purposes of                                                                                                Given under my Hand and Seal at Johannesburg this Third day
renewal of the licence any duty which is found to have been over-                                                                                            of January One thousand Nine hundred and Twenty-two.
paid, over and above the sum of £15 or £7. 10s. as the case
may be shall be set off against the amount of duty payable on                                                                                                                                    ARTHUR    FREDERICK,
renewal           of       the      licence,           and    any        duty         which        is found              to     have           been                                                            High Commissioner.
underpaid shall then become due and payable in addition to the                                                                                                               By Command of His Royal Highness the
duty on renewal of the licence.                                                                                                                                                         High Commissioner.
    (2) In case of non-renewal of a :izence, any duty found to have
been overpaid, over and above the sum of £15 or £7. 10s. as the
                                                                                                                                                                                                       H. J. STANLEY,
case may be, shall provided application therefor be made not later                                                                                                                                             Imperial Secretary.
than three months after the date of expiry of the said licenee be
                                                                                                                                                                          (Printed         by   the    Government      Printer,      Pretoria.)
refunded               to the        legal holder               of the              expired        licence,           and        any          duty
found to have been underpaid                                        by him shall forthwith hecome                                                  due
and payable by him and shall                                        be a first charge on bis estate.
      6. When                a licence               as general           dealer           is applied               for by a person                                                             SWAZILAND           NOTICE.
on    taking              over       or        succeeding           to        an     existing            business,             duty           shall
be    paid        to the            end          of the       current               year     at        the     rate        paid          by        the                                                POUND     SALE.
last licensee, subject to an adjustment at the end of the year                                                                                       in
accordance with the provisions of sub-section (1) of section five                                                                                    of         To be sold by public auction, in front of the Court-house,
this Proclamaton.                                                                                                                                            Mbabane, Swaziland, at 12 noon on the 14th January, 1922, if
    7. Every general dealer shall, with any application by him fer                                                                                           not previously claimed: —
a licence under this Proclamation, make and deliver in the pre-                                                                                                 One grey and black bull, age 3 years; no brands.
seribed form a sworn declaration of the aggregate amount of his                                                                                                 Terms of Sale: Cash, without reserve, to the highest bidder.
sales during the preceding year, and for such purpose he shall be
and is hereby required to keep true and proper books of account                                                                                                                                                        H.      H.   O’FARRELL,
in the English language of all his transactions, including transae-                                                                                                                                                                      Poundmaster.
tions in the nature of barter or exchange, as a general dealer, and                                                                                         Mbabane,          Swaziland,        28th    December,      1921.

                                                           Printed            and Published                    at the           Government                Printing      and     Stationery         Office, Pretoria.
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