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THE HONG KONG GOVERNMENT GAZETTE, FEBRUARY 19, 1937.
tained by a revenue officer, whichever is the greater. A deduction of 5% shall be made from such production to cover such accidental loss and waste as arise in the brewing of beer:
Provided always that if in the opinion of the Monopoly Analyst or any Analyst in the employment of the Govern- ment the quantity and the original specific gravity of the worts produced from any brewing shall fall short of the quantity and specific gravity which should have been produced having regard to the materials used the charge for duty may be levied by the Superintendent on such production as deter- mined by the Analyst.
25. The duty chargeable shall become due immediately the worts from any brewing have been collected in the collecting and fermenting vessels, but the Superintendent may cause the charge to be made up at the close of each week in respect of all the brewings during that week and he may allow, subject to the furnishing of security under regulation 3, the payment of such duty to be deferred so that the duty payable on all the worts brewed in any one week may be paid at the expiration of sixteen clear weeks thereafter."
Drawback on Locally Brewed Beer.
26. On every gallon of locally brewed beer made or prepared by any manufacturer approved by the Super- intendent, there shall be paid after export, or on deposit in an approved bonded warehouse for subsequent exportation, a drawback in proportion to the amount of duty paid on the original worts as found on analysis by the Monopoly Analyst subject to the following conditions :-
(1) No drawback shall be allowed except to a manu- facturer approved by the Superintendent.
(2) No drawback shall be allowed on quantities less than six gallons.
(3) Every packagé containing such beer shall be plainly labelled "exported on drawback".
(4) No drawback shall be allowed unless the manu-
facturer:
(a) gives 24 hours notice in writing of the date and time at which he proposes to commence packing: and all such packing shall take place in the presence of a Revenue Officer, to whom the manufacturer shall deliver an Export on Draw- back permit, in triplicate, containing full particulars of the shipment, and the gross weight of each package or case.
(b) provides proper scales, weights and measures to enable the Revenue Officer to check the weight of packages, samples, etc.
(c) closes and secures all packages with tape or wire, and seals the same to the satisfaction of the Superintendent. The packages when so sealed, closed and secured as aforesaid shall have complete shipping marks on them for the purpose of future identification, including a serial mark. They shall also have permanently marked on them by stencil or other- wise, on
at least three sides, the words EXPORTED ON DRAWBACK in letters not less than three inches high.