712 THE HONGKONG GOVERNMENT GAZETTE, SEPTEMBER 17, 1909.
Duties.
66
Superintendent" shall mean the Superintendent of Imports and Exports.
"
King's warehouse ' shall mean a warehouse or place of security appointed by the Governor-in-Council for the warehousing of dutiable liquors.
Licensed warehouse" shall mean a place licensed by the Superintendent with the approval of the Governor for the warehousing of dutiable liquors.
·Colony" includes the New Territories as defined by the New Territories (Extension of Laws) Or- dinance, 1900.
PART I. Duty.
3. (1.) There shall be paid upon intoxicating liquors hereafter imported into distilled made or prepared in the Colony the duties following; namely:-
On all brandy and liqueurs, On all whisky,
......
$3.60 per gallon. $2.40 per gallon.
On all gin, rum and other spir-
ituous liquors,
$1.20 per gallon,
Restrictions
on import
and export.
Shipmaster not to allow discharge of dutiable liquors etc.
without a permit, un- less to keeper of King's warehouse.
On all champagnes,
On all other sparkling wines, On all port, sherry and madeira,. On all other still wines in bottle. On all other still wines in wood, On all other intoxicating liquors excepting spirits of wine and native wines and spirits, On all spirits of wine and arrack, On all native wines and spirits :-
(a.) containing under 20% of pure alcohol by weight, (b.) containing 20% or over and under 40% of pure alcohol by weight,...... (c.) containing 40% or over of
pure alcohol by weight,
$2.40 per gallon. $1.80 per gallou. $1.80 per gallou. $1.20 per gallon. $0.60 per gallon.
$0.24 per gallon. $3.00 per gallon.
$0.15 per gallon.
$0.40 per gallon.
$1.20 per gallon.
It shall be lawful for the Legislative Council at any time by resolution to alter or amend all or any of the foregoing duties.
(2.) The duty upon intoxicating liquors imported by sea shall be payable :-
(a.) if such liquors are not forthwith in accordance with the provisions of this Ordinance removed into a King's or licensed warehouse or into another ship
before the removal of them from the ship in which they are imported;
(b.) if such liquors are forthwith removed into a
King's or licensed warehouse
before the removal of them from such King's or licensed warehouse, unless such removal is for export or into another King's or licensed ware- house.
(3.) The duty upon intoxicating liquors distilled made or prepared in the Colony shall be payable before the removal of such liquors from the factory or place in which they are distilled made or prepared.
PART II.
Import and Export of Intoxicating Liquors. 4.-(1.) No person shall import or export dutiable liquors or denatured spirits except into or from such ports or places of the Colony as may be specified by the Governor and notified in the Gazette.
(2.) No person shall import or export dutiable liquors or denatured spirits by land except under and in accordance with such regulations and restrictions as may from time to time be prescribed by rule under this Ordinance.
5. No master of any ship shall allow any dutiable liquors or denatured spirits to be discharged from his ship without a permit from the Superintendent as hereinafter provided unless such liquors or spirits are received by the keeper of a King's warehouse and forthwith stored in a King's. warehouse.