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SPECIFICATION OF TAXES, DUTIES, &c.
Act of Colonial Legislature or other Authority under which levied.
LICENCES, &c.,—Continued,
JUNK LICENCES,—Continued.
In the case 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 cents.
2. FEES FOR PAINTING NUMBERS ON JUNKS AND OTHER VESSELS.
The painting and branding of unmbers upon Junks and other vessels, as required by Sub-sections (5), (6) and (7) of Section 39, shall be done to the satisfaction of the Harbour Master, and by persons duly instructed in that behalf by him. The scule of fees for such paiuting shall be as follows:-
30 cents.
for Trading Junks and Fishing Junks under 100 piçuls,...................... for Trading Junks and Fishing Junks of 100 pieuls and above,.......................50 for Lighters, Cargo Boats, Water Boats, Passenger Boats and all other
Boats,..
LIQUOR DUTIES:-
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Sections 39 and 43 of Ordinance 10 of 1899, and Schedule of Ord., Table 7.
Government Notifications Nos. 122 of 1912 and 202 of 1913.
On all liqueurs,.
$10.00 per gallon.
On all brandy, whisky, gin, rum, and other spirituous liquors,... 6,00 On all champagnes and other sparkling wines,
>
10.00
"
On all port, sherry and madeira,
4.00
On all other still wines in bottle,
3,00
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On all other still wines in wool, .............................
2.50
On all other intoxicating liquors excepting spirits of wine and
native wines and spirits,
0,40
>>
On all spirits of wine and arrack,
6.00
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On all native wines and spirits :—
(r.) 80,60 cents a gallon on the native liquors known as Liu Pun and Sheung Ching and on the following sweetened, prepared, and medicated wines :-
No Mai Tsan, Hak No Mai, Mau Kan, Yuk Lan, Ning Mung Tsau, Tsing Mui, Muk Kwa, Shun Fung, Wa Tau, Shüt Li Tsan, Shan Kat. Lung San Tsau. Kei Kuk, Sam Pin, Tit Ta, Fung Slap, and Wai Sang.
All such liquor shall contain not more than 25% of alcohol by weight. (b.) $0.80 cents a gallon on the native liquor known as Sam Ching,
containing not more than 35% of alcohol by weight.
(c.) $1.00 a gallon 011 the native liquor known as Fa Tsau and on
the following sweetened, prepared, or medicated wines :—
Ng Ka Pei, Mui Kwai Lo, Sz Kwok Kung, Fu Kwat Muk Kwa,
Yan Chan Lo, and Ko Leung Kon.
All such liquor shall contain nor more than 45 % of alcohol by weight. (d.) $1.20 a gallon on the native liquor known as Fan Tsau, if containing 50% or under of alcohol by weight, with the addition of six rents for every one per centum between 50% and 55% of alcohol by weight. (e) $1.50 a gallon with the addition of ten cents for every one per centum aliove 55 % of alcohol by weight on any native liquor containing above 55% of alcohol by weight.
(/) $0.20 cents per gallon on all native liquor distilled in the New Territories, not including New Kowloon, and the Island of Cheung Chan, for consumption in the said Territories.
1. On native wines and spirits declared or Inbelled as belonging to any of the above divisions the appropriate duty therein laid down shall be paid except that on any native liquor however declared 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 alcohol therein stated and irrespective of any definition or description of such liquor, and on any native wines and spirits not declared or tabelled as belonging to muy 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 may from time to time appoint on that behalf lias placed it.
Ordinance 9 of 1911 Sec-
tion 41 (1), and Govern- ment Notification No. 90 of 1916.
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