Dutiable Commodities.
to the 14th day of April, both inclusive, and fifteen per cent from the 15th day of April to the 31st day of October, both inclusive. Duty shall be chargeable on each picul of fermentable material used according to the rates payable on the amount of twenty-five per cent spirit which such material has been so found capable of producing.
(3) For the purpose of subsection (2) the percentage of alcohol by weight in the spirit distilled shall be determined by means of a glass alcoholometer of Tralles type graduated to read percentage of alcohol by weight, and all such determinations of percentage of alcohol by weight shall be calculated as being determined at the standard temperature of sixty degrees Fahrenheit.
(4) In respect of low wines the duty is to be charged on the quantity of absolute alcohol contained therein as measured by the instruments described in subsection (3), less five per cent.
(5) In respect of feints and spirits the duty is to be charged on the quantity of absolute alcohol contained therein after making due allowance for the feints, if any, remaining from a previous distillation and included in the account of feints and spirits last produced.
[66]
68. (1) The duty on beer, except cider and perry, shall be assessed according to its quantity and original gravity as determined by the Government Chemist.
(2) The duty on beer brewed in the Colony shall be assessed on the worts according to the quantity and original gravity thereof either as entered by the brewer in the prescribed book or as ascertained by a revenue officer, whichever is the greater. A deduction of five per cent shall be made from the quantity of worts produced to cover such accidental loss and waste as arise in the brewing of beer: Provided that if in the opinion of the Government Chemist the quantity and the original gravity of the worts produced from any brewing fall short of the quantity and gravity which should have been produced having regard to the materials used, the charge for duty may be assessed in the Director's discretion on such production as determined by the Government Chemist.
[67]
[CAP. 109
Duty on beer and perry.
except cider
37 of 1950, Schedule.
249
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