4
(A4)
SPECIFICATION OF TAXES, DUTIES, &c.
Act of Colonial Legislatore or other Authority under which levied.
DUTIES.
LiQCOR.
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on and after the coming into operation of this Resolution Part 1 of the Table published in the said notification be rescinded and the following Part substituted :-
PART I.
EUROPEAN Type Liquor.
per gallon.
$10.00
On all liqueurs, and ou all champagnes and other sparkling wines On all brandy consigned 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..
On all other stil wines
On cider and perry
On beer (as defined in tho Orainonce but exclusive of cider and perry) not exceeding 1055 degrees original gravity, that is to say, the specific gravity of the worts thereof before fermentation
On all other beer (as defined in the Ordinance but exclusive of cider and perry imported in a concentrated form, or as ale basis, or malt and hops concentrate
3.00
6.00
4.00
3.00
0.60
0.60
0.60
with the addition of one cent per gallon for every degree by which the original gravity exceeds 1015o,
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.......
PART II.
0.07
Ordinance 36 of 1931 Sec- tion 39 and Government Notifications No. 655 of 1932, and No. 468 of 1934.
CHINESE TYPE LIQUOR.
On all Chinese type spirits containing not more than 24 per cent. of
alcohol by weight
For every one per cent, of auditional alcoholic strength by weight
PART III.
JAPANESE TYPE Liquor.
per gallon.
$ 1.20 0.05
On all sake containing not more than 24 per cent, of alcohol by weight... $ 1.20 For every one per cent. of additional alcobolic strength by weight
0.05
PART IV.
Other LiquORS.
On all spirituous liquors other than intoxicating liquors, hut 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 Purta 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 alan 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 pallous at one time at $5.00 per gallon.
NOTE:-
:–“ Spirituous Liquors means liquors containing more than two per
cent of proof spirit, but shall not include denatured spirits.
MOTOR SPIrit Duties:-
On all light oils
+
per gallon, 25 centa
Ordinance 4 of 1930 Sec- tion 7 (1) and Govern- ment Notification No 667 of 1981,