Singapore legislation
Section 188
Section 188
Sanitary taxes payable by master of pilgrim ship
(1)
The master of every pilgrim ship shall be bound to pay the whole amount of the sanitary taxes imposed by lawful authority on arrival at the ports visited, and these dues only shall be included in the cost of the ticket issued to the pilgrims.
(2)
The Minister may by notification in the Gazette declare what taxes shall be deemed sanitary taxes for the purposes of this section; thereupon such taxes only shall be deemed to be sanitary taxes.[205