(A 7)

SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature or other Authority under which levied.

LIQUOR DUTIES,—Continued,

On all native wines and spirits :—

1. On the native liquors known as Liu Pun and Sheung Ching and on the following sweetened, prepared and medicated wines :-

No Mai Taan, Hak No Mai, Mau Kan, Yuk Lan, Ning Mun Tsan, Tsing Mui, Muk Kwa, Sun Fung, Wa Tan, Shüt Li Tsau, San Kat, Lung San Tsau, Kei Kuk, Sam Pin, Tit Ta, Fung Shap and Wai Shang,

.$0.30 per gallon.

All such liquor shall contain not more than 25% of alcohol by weight.

1. On the native liquor known as Sam Ching, containing not

more than 35% of alcohol by weight,.

1. On the native liquor known as Fa Tsau and on the follow-

ing sweetened, prepared or medicated wines :—

Ng Ka Pei, Mai Kwai Lo, Sz Kwok Kong, Fu Kwat Muk Kwa, Yan Chan Lo, and Ko Leang Kon,

.$0.40 per gallon.

$0.50 per gallon.

All such liquor shall contain no more than 45% of alcohol by weight.

1. On the native liquor known as Fan Tsau, if containing 50% or under of alcohol by weight with the addition of two cents for every oue per centum between 50% and 55% of alcohol by weight,

1. On any native liquor containing above 55% of alcohol by weight with the addition of eight cents for every one per centum above 55 % of alrohol by weight, .......

1. Ou all native liquor distilled in the New Territories, not including New Kowloon and the Island of Cheung Chow, for consumption in the said Territories,

.80.70 per gallon.

$1.00 per gallon.

.................$0.05 per gallon.

On intoxicating liquors, other than spirits of wine, #rrack and native wines and spirits, imported into, distilled, made or prepared in the Colony above proof strength there shall be paid an additional duty of 4 cents for every degree above proof in the case of brandy, 3 cents for every degree above proof in the case of whisky, and 2 cents for every degree above proof in the case of any other liquor.

LIQUOR LICENCES :-

Nature of Licence,

Distillery Licence, ...

Brewery Licence,....

Fee.

Manner of payment.

8400

Annually, in advance.

.8-100

Do.

In advance.

Temporary Liceuce, at the discretion of the Goveruor. Publican's Licence:

(a.) In Victoria and in the Hill Districts :-

Ordinance 9 of 1911, Sec- tion 41 (1), and Govern- meat Notification No. 62 of 1911.

$1,500

When the rateable value of the premises is-

Fee.

Under $2,000,

$1,000

H

4,000.

8,000..

29

"

16,000...

.$2,500

32,000.

"

$32,000 and over,

-$2,000 | Annually. In advance, antfect

$3,000 | ..$3,500 j

to the provisions of The Lignors Comaulidation Or. disance, 1911.

(6.) Elsewhere in the Colony the publican's licence fees shall be at half the

above rates,

} Ordinance 9 of 1911.