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THE HONG KONG GOVERNMENT GAZETTE, JULY 26, 1940.
RESOLUTIONS.-contd.
DUTIES ON LIQUORS,—-contd.
1221
On-
PART II.
Hong
Empire Other
Kong
origin.
origin.
origin.
$
钥
Chinese type liquor
1.50
1.75
1.75
and in addition, for every one per cent. by which the
alcoholic strength by weight
exceeds 25 per cent.
0.06
0.06
0.06
Sake
1.50
1.50
1.50
and in addition. for every
one per cent. by which the
alcoholic strength by weight exceeds 25 per cent.
0.06
0.06
0.06
PART III.
Hong
Empire
On-
Kong
origin.
Other origin.
origin.
Liquors other than intoxicating liquors, but including spirits of wine or arrack
1.50
1.50
1.50
and in addition, for every one per cent. by which the
alcohole strength by weight
exceeds 25 per cent.
0.06
0.06
0.06
Provided that the Superintendent may assess the duty on intoxicating liquors, not specified in Part I or II, at the rate prescribed for liquor which in his opinion most nearly approximates to the liquor on which duty is to be assessed:
Provided also that the Superintendent may in his discre- tion assess the duty on any quantity of liquor of less than two gallons, imported at any time in one consignment, at $20 per gallon.
[s. 4.]
DUTIES ON TOBACCO.
Duty shall be payable on tobacco at the following rates
per lb.-
A.—on unmanufactured tobacco-
(1) unstripped tobacco containing--
(a) 10 per cent. or more of moisture by
weight:
(i) tobacco of Empire origin
(ii) other tobacco
€
0.90
1.10