PUBLIC FINANCES
57
The opening of the Commerce and Industry Department's branch office in Kowloon made it possible for most duty payments by Kowloon firms to be paid there. A duty collection point was also opened at the Macau Ferry wharf on 1st June 1961, to enable passengers to pay duty upon their arrival.
A preferential rate of duty for liquor of Commonwealth origin is levied at between 80% and 87% of the rate for non-Common- wealth liquor. Locally-produced beer is allowed a further prefer- ential margin over Commonwealth beer. Rates of duty on different types of liquor range from $1.30 per gallon on locally brewed beer to $61 per gallon for liqueurs and spirits that are not of Commonwealth origin. The rate on Chinese wine and liquor, depending on origin, is $6 or $7 per gallōn, plus 24 or 28 cents per gallon for every 1% by which the alcoholic strength by weight exceeds 25%.
The scale of duties on imported tobacco ranges from $4.90 per pound on Chinese prepared tobacco to $9 per pound on non- Commonwealth cigars. Preferential rates are granted to tobacco of Commonwealth origin and cigars, cigarettes and pipe tobacco of Commonwealth manufacture.
Table waters attract duty at 48 cents per gallon, and the duty on methyl alcohol is $7 per gallon plus 28 cents per gallon for every 1% by which the alcoholic strength by volume exceeds 25%. The latter duty was only levied as a means of controlling the movement and use of this toxic substance. Methyl alcohol used in the overhaul and testing of aero-engines is exempt from duty.
Toilet preparations and proprietary medicines containing more than 2% proof spirit are dutiable on the alcohol content at the rate appropriate to liquor. Certain other imports, notably paints, are dutiable by virtue of their hydrocarbon oil content.
No duties are levied on exports. Drawback is paid, in certain circumstances, on duty-paid commodities used in the local manu- facture or preparation of goods exported from the Colony.
RATES
Rates have been levied in the Colony since 1845 when an Ordinance was passed to raise an assessed rate on lands, houses and premises 'for the upholding of the requisite Police Force'.