Page
(A7)
SPECIFICATION OF TAXES, DUTIES, &c.
LICENCES, &c,,—Continued,
JUNK LICENCES,—Continued.
In the ease of Trading Junk Licences the above fees include the annual fee of $3 hitherto charged for Special Permits.
Special Permits for Licensed Fishing Junks,
25 cente.
Act of Colonial Legislature
or other Authority under which levied.
2.—Fees for Painting NUMBERS ON JUNKS AND OTHER VESSELS.
The painting and branding of numbers upon Jauks and other vessels, as required by Sub-sections (5), (6) sul (7) of Section 39, shall he done to the satisfaction of the Harbour Master, and by persons duly instructed in that behalf by him. The scule of fees for such painting shall be as follows;—
for Trading Junks and Fishing Junks of 100 piculs and above,.........50 cents. for Lighters, Cargo Boats Water Boats, Passenger Boats and all other
Boats,
LIQUOR DUTIES:-
.....25 "1
Sections 39 and 43 of Ordinance 10 of 1899, and Schedule of Ord., Table 7.
Government Notifications Nos. 122 of 1912 und 202 of 1913.
On all liqueurs,.............
$10.00 per gallon.
On all brandy, whisky, gin, rum, and other spirituons liquors,... 6,00 On all champagnes and other sparkling wines,
31
10.00
17
On all port, sherry and madeira, ...
4.00
*
On all other still wines in bottle,
3.00
On all other still wines in wood,
2.50
""
On all other intoxicating liquors excepting spirits of wine and
native wines and spirits,
0.40
Ou all spirits of wine and arrack,
6.00
On all native wines and spirits :—
(.) $0.60 cents a gallon on the untive liquors known as Liu Pau an Sheung Ching and on the following sweetened, prepared, and medicated wines :-
No Mai Tsau, Hak No Mai, Mau Kan, Yuk Lau, Ning Mung Tsan, Tsing Mui, Muk Kwa, Shan Faug, Wa Tan. Shiit Li Tsan, Shan Kat, Lung San Tsan, Kei Kuk, Sam Pin, Tit Ta, Fung Shup, and Wai Sang.
All such liquor shall contain not more than 25% of alcohol by weight. (b.) $0.80 couts a gallon on the native liquor known as Sum Ching,
containing not more than 35% of alcohol by weight.
(c.) $1.00 a gallon on the native liquor known as Fa Tsan and ou
the following sweetened, prepared, or wedicated wines :—
Ng Ka Pei, Mui Kwai Lo, Sz Kwok Kung, Fu Kwnt Muk Kwa,
Yan Chan Lo, and Ko Leung Kon.
All snek liquor shall contaiy not more than 45 % of alcohol by weight. (4.) $1.20 a gallon on the native liquor known as Fan Tsan, if containing 50% or under of alcolin] by weight, with the addition of six cents for every one per centum between 30% and 55% of alcohol by weight.
(e.) $1.50 a gallon with the addition of ten cents for every
Que per centum above 55 % of alcohol by weight on any native liquor containing above 55% of ulcohol by weight.
(/) $0.20 cents per gallon on all native liquor distilled in the New Territories, not including New Kowloon, and the Island of Cheng Chan, for consumption in the said Territories,
1. On uative wines and spirits declared or labelled as belonging to any of the above divisions the appropriate duty therein laid down shall be paid except that ou any native liquor however declured or labelled found by the Government Analyst or such person as the Governor may from time to time appoint in that behalf to contain more alcohol than is permitted in the division to which it is declared or labelled as belonging there shall be paid the appropriate duty of the division in which the amount of alcohol found has placed it: each division in such case shall represent native liquor of the limit of strength in alcobol therein stated and irrespective of any defluition or description of such liquor, and on any native wines and spirits not declared or labelled as belonging to any division there shall be paid the duty appropriate to the division in which the amount of alcohol found by the Government Analyst or such person as the Gover-' nor way from time to time appoint on that hehalf has placed it.
Ordinance 9 of 1911 Sec-
tion 41 (1), and Govern- ment Notification No. 90 of 1916.
7