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 dealersā 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 :ā liable on conviction to a fine not exceeding Ā£5) and in default of 1. In this Proclamation the term āāā6 general ālealer *ā 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 Ā„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 ā* Company āāā 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 dealersā 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 yearā tion is committed by a company, or partnership, the managing (a) where the aggregate aidiual sales do not exceed Ā£3000 the director or person having the management or control of the business sum of Ā£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 Ā£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 Ā£15 at the rate of Ā£2 per Ā£1000 12. Section thirty-three of Proclamation of 10th June, 1891, and for every Ā£1000 or portion thereof over Ā£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 Ā£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 Dealersā Licences ber next following as declared by him provided that when the (Bechuanaland Protectorate) Amendment Proclamation, 1922, and turnover so declared does not exceed Ā£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 Ā£15 or Ā£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 Ā£15 or Ā£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: ā 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. OāFARRELL, 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.