REVENUE

DETAILS OF REVENUE.

Estimate, 1946-1947.

Estimate, 1947-1948.

1.-DUTIES.

$

$

Import Duty on Liquor .....

4,000,000

6.000.000

(1)

**

Hydrocarbon Oils

3,500,000

3,000,000

DJ

Perfumed Spirits

50,000

Tobacco

7,500,000

200,000 23,000,000

(1)

Duty on locally manufactured liquor

1,000,000

2,500,000 (1)

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Proprietary Medicines and Toilet Preparations

2,000,000

3,000,000

(3)

Table Waters

150,000

200,000 (4)

Total

18,200,000

37,900,000

2. ASSESSED TAXES.

Assessed Taxes (Rates) Hong Kong

Kowloon

4,000,000

4,350,000 (5)

"}

93

""

1,740,000

2,150,000

(5)

N.T. North

JJ

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6,000

6,000

South

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11

1)

4,000

4,000

Total

5,750,000

6,510,000

3.—INTERNAL REVENUE.

Bets and Sweeps Tax

300,000

1,250,000

(6)

Dance Halls Tax

200,000

(7)

Earnings and Profits Tax

16,000,000

(7)

Entertainment Tax

2,500,000

3,000,000

Estate Duty

1,200,000

2,500,000 (9)

Meals and Liquors Tax

3,000,000 (7)

Stamp Duties

3,000,000

4,000,000 (7)

Total

7,000,000

29,950,000

4.-LICENCES, FINES & FORFEITURES.

(A) LICENCES.

Air Services

100

1,200

(10)

Arms

1,600

13,000

(11)

Auctioneers

2,000

1,800

(2)

Billiard Table

1,500

5,400 (12)

Boat

100,000

165,000

(12)

Chinese Boarding House

8,000

12,000

(11)

Chinese Passenger Ship

100

(13)

Chinese Undertakers

1,000

12,000 (11)

Companies Local, Registers

1,500

1,500

Dance Halls

1,500

12,000

(12)

Dangerous Goods

6,000

6,000

Dogs

10,000

35,000

(12)

Eating Houses & Restaurants

15,000

50,000

(12)

Emigration Passage Broker

500

1,200 (11)

Ferries

Fishing Stake & Station

200,000

434,000

(14)

100

500

(12)

Game

Hawker

Junk

Forestry N. T.

Hydrocarbon Oils

Liquor

Marriage

Massage

Miscellaneous

6,000

6,000

1,000

6,000 (11)

60,000

90,000

(11)

5,100

13,500 (11)

42,000

50,000

400,000

500,000

(11)

Marine Store Dealer

9,000

25,000 (12)

7,000

8,000 (11)

2,000

(15)

Money Changers

500 10,000

2,000 (16) 90,000 (12)

Carried forward

889,500

1,543,100

(1) Increased duty.

(2) Previously overestimated.

(3) Previously underestimated. (4) Increased consumption.

(5) Higher valuations.

(6) Increased tax.

(7) New tax.

(8) Increased prices.

(9) Includes arrears. (10) Increased travel. (11) Increased demand.

(12) Increased fees.

(13) None anticipated.

(14) For twelve months.

(15) Previously included under Miscellaneous.

(16) Variable.

7

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