14
to blue for the retail of the native Spirit Samshu, and the duty payable Monthly is $49,024 or $108 m. £22. 10s
12
or
£92.10
A
22. Second, I agree with the opinion expressed by many persons that it is high duty for the Europeans who retail Spirits, &c., or keep hotels; so far as my knowledge extends, the greater part of the people thus employed have in a few years made large amounts, and can give instances of some who have in a few years laid by as much as $14,000 and more. Of course there will be exceptions, as some people employed in such a business are not always the soberest, and not able to withstand temptations.
25. As regards the fee paid by the Chinese for the Sale of Samshu, I think the rate rather high, but the system of making them pay in monthly instalments instead of yearly in advance, seems to be favorably viewed by the Chinese, and has no doubt tended to increase the number of applicants, who are increasing every month. If the Chinese themselves thought the tax high or oppressive, they, no doubt, would soon petition against it; for my part I am rather surprised that they have not done so, as it must increase the price of the only spirit used universally by all classes, and at all meals. One great complaint by the holders of Licenses for the retail of Samshu is that the Eating Housekeepers, of which a great number, especially in Hong Kong, are permitted to retail Samshu to their Customers without being compelled to take out Licenses.
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244. The Pawnbroker's Licenses pay.