(A4)
SPECIFICATION OF TAXES, DUTIES, &c.
Act of Colonial Legislature or other Authority under which levied.
DUTIES.
LIQUOR.
Resolved pursuant to section 39 of the Liquors Ordinance, 1931, Ordinance No. 36 of 1931, that the Liquors Duties Resolution of the 22nd April, 1936, published in the Gazette by Notification No. 375 of the 24th April, 1936, be res- cinded with effect from Monday the 14th day of September, 1936, and that thereafter the duties to be paid upon intoxicating or spirituons liquors imported into, or distilled, made or prepared in the Colony shall be assessed in Hong Kong currency as in the following Table :—
PART 1.
EUROPEAN Type Liquor.
On all liqueurs, and on all champagnes and other sparkling winea 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...
per gallon.
$18.00
5.00
10.00
6.00
On all other stil wines
5,00
On cider and perry
0.80
On 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,
0.70
0.50
(a) if brewed in the Culony
(b) if not brewed in the Colony
with the addition of 30 02 per gallon for every degree by which the original gravity of the worts for such beer exceeds 1055 degrees as measured by the "Bates" stand- anl saccharometer.
On all other beer (as defined in the Ordinance, but exclusive of cider aud perry) whether in concentrated form, or as ale basis, or malt aul bops concentrate, or otherwise
with the addition of $0.02 per gullon for every degree by which the original gravity excecila 1045 degrees na measured by the "Bates" standard saccharometer,
On all intoxicating liquors above the strength of 20 degreos under proof, for every degree above such strength, in addition to the appropriate duty as alovė...............................
0.80
0.12
PART II.
CHINESE TYPE Liquor.
On all Chinese type spirits distilled in the Colony and containing not
more than 25 per cent of alcohol by weight........................
per gallon.
$ 1.50
Ou all Chinese type spirits not distilled in the Colony and containing
not more than 25 per cent of alcohol by weight
1.75
On all Chinese type spirits containing more than 25 per cent alcohol by weight, for every one per cent, of additional alcoholic strength by weight.....................
0.06
PART IIT.
JAPANESE Type Liquor.
On all sake containing not more than 25 per cent, of alcohol by weight..... For every oue per cent. of additional alcoholic strength by weight
1.50
0.06
Ordinance 36 of 1931
Section 39, Government Notifications No. 655 of 1932, No. 468 of 1934, No. 255 of 1935, No. 375 and No. 745 of
1936.