" also observe that no
provision has been made
for causing the Wine
Beer & other Spirituous and fermented Liquors, imported for the consumption of the European Inhabitants and the
members of the Civil
and Military
Establishments to contribute towards
the Revenue and as Articles of
consumption
of this description form an
important part of the
Revenue in other British Colonies, and a similar
Duty is levied in India
I am of opinion that the same Course ought to be adopted at Hongkong
especially
as it is intended to tax
the corresponding Article of consumption of the Chinese Population
of the Colony by means
of the Licensing System. You will of course