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On all native wines and spirits :-
(a.) 80.15 cents a gallon on the native liquors known as Liu Pun and Sheung Ching and on the following sweetened, prepared and medicated wines :-
No Mai Tsan, Hak No Mai, Mau Kan, Yuk Lau, Ning Mun Tsan, Tsing Mui, Mak Kwa, Sun Fung, Wü Tan, Shüt Li Tsau, Sam Kat, Lung San Tsan, Tei Kuk, Sam Pin, Tit Ta, Fang Shap and Wai Shang,
All such liquor shall contain not more than 25% of alcohol by weight.
(b.) $0.20 cents a gallon on the native liquor known as Sam Ching, containing not more than 35% of alcohol by weight.
(c.) $0.25 a gallon on the native liquor known as Fa Tsau and on the following sweet- ened, prepared or medicated wiues :-
Ng Ka Pei, Mui Kwai Lo, Sz Kwok Kung, Fu Kwat Muk Kwa, Yan Chan Lo, and Ko Leung Kon. All such liquor shall contain not more than 45% of alcohol by weight. (4.) $0.35 a gallon on the native liquor known as Fan Tsau, if containing 50% or under of alcohol by weight, with the addition of of two cents for every one per centum between 50% and 55% of alcohol by weight.
(e.) $9.50 cents a gallon with the addition of eight cents for every oue per centum above 55% of alcohol by weight on any native liquor containing above 55% of alcohol by weight.
(.) $0.05 per gallon on all native liquor distilled in the New Territories, not in- cluding New Kowloon and the Island of Cheung Chau, for consumption in the said Territories.
Provided always that
(1.) On native wines and spirits declared or labelled as belonging to any of the above divisions the appropriate duty therein laid down shall be paid except that on any native liquor however declared or labelled found by the Government Analyst or such person as the Governor may from time to time appoint in that behalf to contain more alcohol than is permit- ted in the division to which it is declared or labelled as belonging there shall be paid the appropriate duty of the division in which the amount of alcohol found has placed it: each division in such case shall represent native liquor of the limit of strength in alcohol therein stated and irrespective of any definition or description of such liquor, and on any native wines and spirits not declared or labelled as belonging to any division there shall be paid the duty appropriate to the division in which the amount of alcohol found by the Government Analyst or such person as the Governor may from time to time appoint on that behalf has placed it.