1007
Distillation and manufacture.
58.—(1) All intoxicating liquors distilled, made, or Restrictions prepared by any person holding a licence under this on making Ordinance, or under any Ordinance repealed by this and prepar Ordinance, or under the New Territories Regulation Ordinance
ing liquors,
Ordinance, 1910, shall be deemed to be dutiable No. 34 liquors; and it shall be lawful for the licensee to use of 1910, a locked spirit receiver or spirit store at the place 5. 6. of distillation, making, or preparation for the purpose of storing such liquors.
(2) Such locked spirit receiver or spirit store shall not be used for the storage of any dutiable liquors whatsoever other than those distilled, made, or pre- pared at such place.
(3) There shall be no fee payable in respect of such locked spirit receiver or spirit store.
tilled in the
59.-(1) The duty on spirits made in a distillery Duty on is to be charged in respect of the wort or wash, the spirit dis- low wines, and the feints and spirits made in the Colony. distillery, and shall be payable according to such of those modes of charge as produces the greatest amount of duty.
(2) In respect of the wort or wash the duty is to be charged in respect of the quantity of fermentable material used in the preparation thereof, the method of ascertaining the duty so chargeable being as follows. A bulk sample of not less than one catty shall be drawn by a revenue officer from each consignment of fermentable material received by the licensee on his licensed premises, and shall be fermented by the Government Analyst or any analyst in the em- ployment of the Government, with ferment obtained from the same distillery, for the maximum period allowed for the material and ferment in question by the Distillery Regulations in force for the time being. and shall on the completion of the fermentation be distilled by such analyst who shall determine the amount of absolute alcohol produced. From the amount of absolute alcohol so determined the analyst shall calculate the number of gallons of spirit containing twenty-five per cent. of alcohol by weight which one picul of such fermentable material is found capable of producing: From the amount so determined a deduction shall be made of ten per cent. from the 1st of November to the 14th April, both inclusive, and fifteen per cent. from the 15th April to the 31st October, both inclusive. Duty shall be chargeable on each picul of fermentable material used according to the rates payable on the amount of twenty-five per cent, spirit which such material shall have been so found capable of producing.
(3) For the purpose of sub-section (2), the per- centage of alcohol by weight in the spirit distilled shall be determined by means of a glass alcoholometer of Tralle type graduated to read percentage of alcohol by weight, and all such determinations of percentage of alcohol by weight shall be calculated as being determined at the standard temperature of 60° Fahrenheit.
(4) In respect of low wines the duty is to be charged on the quantity of absolute alcohol contained therein as measured by the instruments described in sub- section (3) above, less five per cent.
(5) In respect of feints and spirits the duty is to be charged on the quantity of absolute alcohol con- tained therein after making due allowance for the feints (if any) remaining from a previous distillation and included in the account of feints and spirits last produced.