Act of Colonial Legislature or other Authority under which levied
Resolved pursuant to section 39 of the Liquors Ordinance, 1931, Ordinance No. 36 of 1931, that the Table to the Liquor Duties Resolution of the 30th June, 1932 (published by Notification No. 417 of the Gazette of the 30th June, 1932) be amended and that on and after the coming into operation of this Resolution Part I of the Table published in the said notification be rescinded and the following Part substituted:—
| Description | Duty per gallon |
|---|---|
| On all liqueurs, and on all champagnes and other sparkling wines | $10.00 |
| On all brandy consigned from and grown or produced in the British Empire | $3.00 |
| On all other brandy and on gin, whisky and other spirituous liquors | $6.00 |
| On all port, sherry and madeira | $4.00 |
| On all other still wines | $3.00 |
| On beer, porter, cider, perry and stout | $0.60 |
| On all intoxicating liquors above the strength of 18 degrees under proof, for every degree above such strength, in addition to the appropriate duty as above | $0.07 |
| Description | Duty per gallon |
|---|---|
| On all Chinese type spirits containing not more than 24 per cent. of alcohol by weight | $1.20 |
| For every one per cent. of additional alcoholic strength by weight | $0.05 |
| Description | Duty per gallon |
|---|---|
| On all sake containing not more than 24 per cent. of alcohol by weight | $1.20 |
| For every one per cent. of additional alcoholic strength by weight | $0.05 |
| Description | Duty per gallon |
|---|---|
| On all spirituous liquors other than intoxicating liquors, but including spirits of wine or arrack, containing not more than 24 per cent of alcohol by weight | $1.20 |
| For every one per cent of additional alcoholic strength by weight | $0.05 |
Provided that it shall be lawful for the Superintendent of Imports and Exports, in his discretion, to assess the duty on any intoxicating liquor not specifically mentioned in Parts I, II, and III, above at such rate as is provided in such parts for the liquor which the Superintendent shall deem to approximate most nearly to such intoxicating liquor; and Provided also that it shall be lawful for the said Superintendent, in his discretion, to assess the duty on any spirituous liquors imported in a consignment of less than two gallons at one time at $5.00 per gallon.
(a.) In Victoria and in the Hill Districts:—
(As defined by the Public Health and Building Ordinance 1908).
| When the rateable value of the premises is | Fee |
|---|---|
| Under $10,000 | $1,000 |
| $10,000–$20,000 | $2,000 |
| $20,000–$30,000 | $3,000 |
| $30,000–$50,000 | $5,000 |
| $50,000 and over | $8,000 |
Annually, in advance, subject to the provisions of The Liquors Consolidation Ordinance, 1931.
Ordinance 36 of 1931 Section 39 and Government Notification No. 655 of 1932.
Ordinance 36 of 1931.
(AT)
SPECIFICATION OF TAXES, DUTIES, &c.
Act of Colonial Legislature
or other Authority under which levic,
LICENCES, &C.,—Continued.
LIQUOR DUTIES.
Resolved pursuant to section 39 of the Liquors Ordinance, 1931, Ordinance No. 36 of 1931, that the Table to the Liquor Duties Resolution of the 30th June, 1932 (published by Notification No. 417 of the Gazetto of the 30th Juus, 1932) he amended and that on and after the coming into operation of this Resolution Part I of the Table published in the said notification be rescinded and the following Part substituted :-
PART L
EUROPEAN TYPE LIQUOR.
On all liqueurs, and on all champagnes and other sparkling wines On all brandy cousigned from and grown or produced in the British Empire On all other brandy and on gin, whisky and other spirituous liquors...................... On all port, sherry and madeira..
per gallon
$10.00
3.00
6.00
4.00
3.00
0.60
On all intoxicating liquors above the strength of 18 degrees under proof, for every degree above such strength, in addition to the appropriato duty as abov0.....................................
0.07
On all other still wines
On beer, porter, cider, perry and stout
PART II.
CHINESE TYPpe Liquor.
per gallon.
On all Chinese type spirits containing not more than 24 per cent. of
alcohol by weight
For every one per cent. of additional alcoholic strength by weight
$ 1.20
0.05
PART III.
JAPANESE TYPE LIQUOR.
On all sake containing not more than 24 per cent, of alcohol by weight... $ 1.20 For every one per cent. of additional alcoholic strength by weight
0.05
PART IV.
OTHER LIQUORS.
On all spirituous liquors other than intoxicating liquors, but including spirits of wine or arrack, containing not more than 24 per cent of alcohol by weight
For every one per cent of additional alcoholic strength by weight
$1.20 0.05
Provided that it shall be lawful for the Superintendent of Imports and Exports, in his discretion, to assess the duty on any intoxicating liquor not specifically mentioned in Paris I, II, and III, above at such rate as is provided in such parts for the liquor which the Superintendent shall deem to approximate most nearly to such intoxicating liquor; and Provided also that it shall be lawful for the said Superintendent, in his discretion, to assess the duty on any spirituous liquors imported in a consignment of less than two allons at one time at $5.00 per gullou.
(a.) In Victoria and in the Hill Districts :—
(As defined by the Public Health and Building Ordinance 1908).
When the rateable value of the premises is
Under $10,000.
Fee. .$1,000
20,000..
2,000
#
30,000..
8,000
カラ
32
50,000.....
5,000
$50,000 and over
-------------------DATE THE
8,000
Ananally, In advance, subject to the provisions of The Liquors Consolidation Or- dinance, 1931.
Ordinance 36 of 1931 Sec- tion 39 and Government Notification No. 655 of 1932.
Ordinance 36 of 1931.
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