D 46
3. Old Stock :-The chief reason for the failure of the tax to attain the estimated revenue lay in the fact that at the time of the introduction of the new duties there was in the Colony a very large quantity of "old stock", i.e., stock imported prior to the passing of the Ordinance and so not liable to duty.
A return of this old stock compiled in September showed that even then there still remained "old stock" representing $100,000 of duty.
4. Incidence of the tax-Chinese Liquors contributed some $260,000 as against $123,000 contributed by European Liquors (the Military and Naval rebates being for European Liquors only) or 68% as against 32%. Taking the latest figures for population available, the contribution per head for Chinese was about $0.80 and for non-Chinese $9.41.
5. Expert Assistance-At the end of 1909 it was thought advisable to obtain the aid of some expert in Customs matters who should examine the newly organised preventive machinery and report as to any improvements which the light of his greater experience might seem desirable. Application was made to the Inspector General of the Chinese Imperial Maritime Customs for the loan of such an officer with the result that the services of Mr. D. Percebois were placed at the disposal of the Government early in January, 1910.
Mr. Percebois remained in Hongkong some 7 months during which time he made an exhaustive enquiry into the conditions of the liquor trade here. The results of this investigation he embodied in a report together with many valuable suggestions and recommendations, most of which have been adopted.
6. Increase of Staff:-One of the most important results of Mr. Percebois' investigations was the addition to the Staff of one more European Revenue Officer, eight Indian and two Chinese Revenue Officers. Owing to linguistic difficulties the Indians were disbanded after a short trial and ten more Chinese Revenue Officers engaged in their place.
At the end of 1910 the Staff was as follows:
Superintendent.
Clerical
Preventive
1st Clerk 8 Chinese Clerks 2 Shroff 1 Interpreter 7 European Revenue Officers 32 Chinese Launch 1 Coxswain 1 Engineer 1 Fireman 2 Seamen