(A4)
SPECIFICATION OF TAXES, DUTIES, &c.
Act of Coloniul Legislature or other Authority under which levied.
DUTIES.
LIQUOR.
Resolved puraunut to section 39 of the Liquors Ordinnoce, 1931, Ordinance No. 36 of 1931, tbut 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 und 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on and after the coming into operation of this Resolution Part 1 of the Table published in the said notification be rescinded and the following Part substituted :-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 1.
EUROPEAN Type Liquor.
On all liqueure, and on all champagnes and other sparkling wines On all brandy cousigned from and grown or produced in the British Empiro On all other brandy and on gin, whisky and other spirituous liquors................... On all port, sherry und madeira.......
On all other stili winos
On cider and perry
per gallon.
$10.00
3.00
6.00
4.00
3,00
0.60
Ou beer (as defined in the Ordinance but exclusive of cider and perry) not exceeding 1055 degrees original gravity, that is to say, the specific gravity of the worts before fermentation
with the addition of $0.01 per gallon for every degree by which the origion! gravity of the worts for such beer, if brewed or made in the Colony, exceeds 1055 degrees as measured by the * Bates" standael saecharoneter, On all other beer (as defined in the Ordinance but exclusive of cider and perry) imported in a concentrated form, or as ale busis, or malt and hops concentrate
with the addition of $0,01 per gallon for every degree by which the original gravity excecls 1043 degrees us measured by the "Bates" standard Baccharometer,
On all intoxicating liquors above the strength of 18 degrecs under proof, for every degree above such strength, in addition to the appropriate duty us above.......
PART H.
0.60
0.60
0.07
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 additional 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 alcoholic strength by weight
----
0.05
PART IV.
Other LiquoRS.
Ordinance 36 of 1931 Sec- tion 39 and Government Notifications No. 655 of 1932, No. 468 of 1934, and No. 255 of 1935.
On all spirituous liquors other than intoxicating liquors, but including spirits of wine or arrack, containing not more thau 24 per cent of alcohol by weight
-
For every one per cent of ad·litional 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 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 still 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 as one time at $5.00 per gallon.
Note :—“ Spiritnous Liquors" menus liquors containing more than two per
cont of proof spirit, but shall not include denatured spirits.
MOTOR SPIRit Dcties:-
Ou all light oils
per gallon.
25 cents
Onlinance 4 of 1930 Seo- tion 7 (1) and Govern- ment Notification No 667 of 1981.