PUBLIC FINANCE AND TAXATION
75
11%. The valuations are prepared by the Commissioner of Rating and Valuation, and demand notes are issued by the Accountant General for payment at the Treasury. There is provision for a surcharge on any rates in arrears, but the yield from this has been comparatively small.
IMPORT AND EXCISE DUTIES
There is no general tariff, and for most goods Hong Kong remains a free port so far as duties levied upon goods for protection or revenue purposes are concerned. There are, however, six groups of commodities, either imported into or manufactured in the Colony for local consumption, upon which duties are levied under the authority of the Dutiable Commodities Ordinance. These are liquor, tobacco, hydro- carbon oils, toilet preparations and proprietary medicines, table waters and methyl alcohol.
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In the Autumn of 1956 a number of persons died or were blinded as a result of drinking liquor adulterated with methyl alcohol. In order to control the movement and use of this toxic substance, methyl alcohol was added to the list of dutiable commodities in March 1957 (see also at page 220 of Chapter 12). The duty payable on methyl alcohol is $7.00 per gallon plus 28 cents per gallon for every 1% by which the alcoholic strength by volume exceeds 25%.
A preferential rate of duty for liquor of Empire origin is levied at between 80% and 87% of the rate for non-Empire liquor. Locally-produced beer is allowed a further preferen- tial margin over Empire beer. Rates of duty on different types of liquor range from $1.30 per Imperial gallon on locally-brewed beer to $61 per Imperial gallon for liqueurs and spirits not of Empire origin. On Chinese wine and liquor the rate is $6 or $7 depending on origin.
The scale of duties on imported tobacco ranges between $3 per lb. on Chinese prepared tobacco and $7 per lb. on cigars of non-Empire origin. Preferential rates are granted to tobacco of Empire origin and manufacture.