1952-HKRS30-8-42_Part01 — Page 49

On-

Hong Kong Empire Other

Origin

Origin Origin

Other beer, except cider and perry, not exceeding 1055 degrees original gravity

1.00

1.50

1.90

and in addition, for every degree by which the original gravity exceeds 1055 degrees

Intoxicating liquors in this Part above the strength of as degrees under proof, for every degree above such strength, in addition to the duties specified above

On-

PART II.

Chinese type liquor and Sake

and in addition, for every one per cent by which the alcoholic strength by weight exceeds 25 per cent

0.03

0.04

0.05

0.50

0.50 0.65

Hong Kong Empire Other

Origin

Origin Origin

5.00

5.00 6.25

PART III.

0.20

0.20

0.25

On-

Spirits of wine, arrack, and liquors

other than intoxicating liquors...

and in addition, for every one per cent by which the alcoholic strength by weight exceeds 25 per cent

Hong Kong Empire Other

Origin Origin Origin

5.00

5.00

6.25

0.20

0.20

0.25

3

Provided that the Director may assess the duty on intoxicating liquors, not specified in Part I or II, at the rate prescribed for liquor which in his opinion most nearly approximates to the liquor on which duty is to be assessed;

Provided also that the Director may in his discretion assess the duty on any quantity of liquor of less than two gallons, imported at any time in one consignment at $50 per gallon.

Council CHAMBER,

27th March, 1952.

(Secretariat 2503/45)

Deputy Ck of Councils.