of wine or spirit list.
Duty is paid not upon the gallon of spirit, but upon the gallon of proof spirit. So that a strong spirit pays more than a weak one; an additional percentage being levied according to strength.
There is a special duty on liqueurs and such as eau de Cologne.
The French (Cartier) standard fixes 33 degrees as the proof strength, and according to this standard potable spirits normally vary in strength from 16 degrees to 26, so that by this standard the Java Spirit would be abnormally strong & the Hong Kong Spirit abnormally weak.
In the latter case my brother seems to regret a third horrible explanation, that in the consul's reckoning 100 represents not proof spirit but pure alcohol. Mr. Refford points out that this would make the Hong Kong Spirit as weak as whisky.
I can only suggest one other possible explanation, viz: that the Consul means not 15.830 degrees of alcoholic strength by the term "proof spirit" but 18.830 degrees below proof; this would make the Java Spirit stronger, and the Hong Kong Spirit weaker, which I should have expected it to be, being I believe weaker than Rice Spirit. I am inclined to conclude the Hong Kong Spirit must be materially weaker.
I can only conclude that they measure the duty as we do in England, according to the actual strength of the spirit, & that the Hong Kong Spirit consequently pays a higher duty than the Java Spirit.