E 2
New Territory distilleries.
A European Revenue Officer with two Chinese assistants was appointed to supervise the distilleries in the New Territory. Owing, however, to the remote position of many of the small distilleries in the Northern district, effective control has only been exercised over the larger premises and those adjacent to the railway, motor roads, or sea-coast. It was soon discovered that large numbers of the smaller distilleries had been tendering duty on only a small portion of their actual output, some had not paid any duty for a long time, and some had not been inspected for a very long time.
The result of placing them under control has resulted in a considerable amount of extra duty being paid. Even those which, owing to their remoteness, cannot be regularly visited, rarely now miss paying in something every month.
For the purpose of saving the long journey into Hong Kong, the collection of duty from the smaller distilleries still remains in the hands of the nearest Police Station, payment being made once a month, but the Police have been relieved of the technical control, a work which needs experience and special training in order to understand the processes used. Hitherto, owing to lack of the requisite knowledge and want of time, Police inspection could not be expected to result in any effective revenue control. The Police can still be of great assistance in the protection of the revenue, especially in respect of distilleries situated in remote places, which cannot be regularly visited. In certain cases, co-operation between the officer in charge of the police station and the inspecting revenue officer has been productive of excellent results. The extent of territory to be covered is so great that it is only with the cordial co-operation of the police that effective control can be exercised.
A large number of the distilleries in the New Territory only work spasmodically; the only still is situated in the back part of the premises of a general store, in the place where the cook-house is usually found, and many only pay duty on about six jars per month on the average. It is hard to understand what profit can be made legitimately after paying all expenses. The number of distilleries making less than 30 jars of spirit per month was 100, many of which made very much less. Many of these distilleries are situated in such inaccessible positions that to visit one alone would entail a whole morning's work, and the inspecting officer would probably find that the still had not been in use for some time, and that his time was completely wasted. The configuration of the New Territory makes it necessary for the inspecting officer to be based on Hong Kong, and he has perforce to spend a considerable portion of his time in getting out to the New Territory.
The number of distilleries licensed in the Northern district appears to be out of all proportion to the requirements of an agricultural population. Effective supervision of so large a number cannot be effectively carried out at a cost commensurate with...
E 2
New Territory distilleries.
A European Revenue Officer with two Chinese assistants was appointed to supervise the distilleries in the New Territory Cwing, however, to the remote position of many of the smai: distilleries in the Northern district, effective control has only been exercised over the larger premises and those adjacent to the railway, motor roads, or sea-coast. It was soon discovered that large numbers of the smaller distilleries had been tendering duty on only a small portion of their actual output, some had not paid any duty for a long time, and some had not been inspected for very long time.
The result of placing them under control has resulted in a considerable amount of extra duty being paid. Even those which owing to their remoteness cannot be regularly visit- ed, rarely now miss paying in something every month.
For the purpose of saving the long journey into Hong Kong the collection of duty from the smaller distilleries still remains in the hands of the nearest Police Station, payment being made once a month, but the Police have been relieved of the technical control, a work which needs experience and special training in order to understand the processes used. Hitherto, owing to lack of the requisite knowledge and want of time; Police inspection could not be expected to result in any effective revenue control. The Police can still be of great assistance in the protection of the revenue, especially in respect of distilleries situated in re- mote places, which cannot be regularly visited. In certain cases co-operation between the officer in charge of the police station and the inspecting revenue officer has been productive of excel- lent results. The extent of territory to be covered is so great that it is only with the cordial co-operation of the police that effective control can be exercised.
A large number of the distilleries in the New Territory only work spasmodically, the only still is situated in the back part of the premises of a general store, in the place where the cook- house is usually found, and many only pay duty on about six jars per month on the average. It is hard to understand what profit can be made legitimately after paying all expenses. The number of distilleries making less than 30 jars of spirit per month was 100, many of which made very much less. Many of these distilleries are situated in such inaccessible positions that to visit one alone would entail a whole morning's work, and the inspecting officer would probably find that the still had not been in use for sometime, and that his time was completely wasted. The configuration of the New Territory makes it neces- sary for the inspecting officer to be based on Hong Kong, and he has perforce to spend a considerable portion of his time in getting out to the New Territory.
The number of distilleries licenced in the Northern district appears to be out of all proportion to the requirements of an agricultural population. Effective supervision of so large a num- ber cannot be effectively carried out at a cost commensurate with
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