| (1.) | The aforesaid section nineteen is hereby amended by inserting next after the words "sells or disposes of" the words "or offers or exposes for sale or disposition, whether by sample or otherwise." |
| (2.) | It shall not be lawful for any non-resident agent to commence or to carry on business in the colony as such agent without a license from the Commissioner so to do. |
| (3.) | Such license shall be in the prescribed form, and shall continue in force until the expiration of twelve months from the date on which it is issued. |
| (4.) | The fee payable in respect of such license shall be such sum, not exceeding fifty pounds, as is from time to time prescribed. |
| (5.) | Such license-fee, when paid, shall release the licensee, and also his principal or principals, from all liability for income-tax in respect of such business as aforesaid for the period during which the license continues in force. |
| (6.) | If any question at any time arises whether any person is or is not a non-resident agent, the Commissioner shall decide, and his decision shall be final. |
| (7.) | Every non-resident agent shall be liable to a penalty of not exceeding twenty pounds for every day during which he carries on such business without such license. |
| (8.) | The Governor in Council may from time to time make regulations prescribing the form of such license, the amount of the license-fee, and all such other matters as he thinks necessary in order to give full effect to the provisions of this section. |
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