E 3
Estimation of Production.
It has in the past been found difficult for the inspecting officer to form an approximate estimate of the amount of spirit produced from fermented rice in any distillery, by calculating the amount which should be produced in a given time from a given number of jars of fermented material, but in the future as the result of experience gained during the last three years it should be possible to form a closer estimate of the proper production of any distillery if a close check is kept of the amount of fermentable material set on from time to time. For instance, if a distillery has 100 jars of rice fermenting on the average during the month, and if the distillery is using four jars of fermented material for each charge of the still, in the warm weather, April to October, the production should be about 45 jars (30 catty size) of 27 or 28 per cent spirit.
Breaking down Spirit.
During the year steps were taken to prevent distilleries breaking down their spirit without a Revenue Officer being present. The amount of water added for the purpose of breaking down spirit over 25 per cent strength was rarely recorded in full by the distilleries, at one time no record was made at all, till their attention was directed to the point. Thus in the case of spirit made from molasses 5 to 8 per cent of alcohol never paid duty at all, in the returns sent in all spirit produced from molasses was always shown under the heading of 25 per cent spirit instead of the next highest category. In Chinese phraseology the spirit instead of being recorded as "Sam Ching" was returned as "Sheung Ching."
Small Distilleries.
The small distilleries in the New Territory North still conducted their business in a very unsatisfactory way, and several convictions were obtained, and several were cautioned, where there was no doubt that they were defrauding the revenue. Evidence collected in many instances went to prove that these places had been paying duty on only about one-third of their actual production.
Increase of duty on Chinese type Spirit.
In October the rate of duty on spirit of Chinese type was raised to $1.20 per gallon, a rebate of ten cents per gallon being allowed local distilleries to compensate them for the extra expense caused by the regulations necessary for the protection of the revenue. The preferential rate of duty on all spirit produced in the New Territory for consumption there was abolished. Spirit consumed in the New Territory now pays the same rates as in the rest of the Colony.
E 3
-
Estimation of Production.
It has in the past been found difficult for the inspecting officer to form an approximate estimate of the amount of spirit produced from fermented rice in any distillery, by calculating the amount which should be produced in a given time from a given number of jars of fermented material, but in the future as the result of experience gained during the last three years it should be possible to form a closer estimate of the proper pro- duction of any distillery if a close check is kept of the amount of fermentable material set on from time to time. For instance, if a distillery has 100 jars of rice fermenting on the average during the month, and if the distillery is using four jars of fermented material for each charge of the still, in the warm weather, April. to October, the production should be about 45 jars (30 catty size) of 27 or 28 per cent spirit.
Breaking down Spirit.
During the year steps were taken to prevent distilleries breaking down their spirit without a Revenue Officer being pre- sent. The amount of water added for the purpose of breaking down spirit over 25 per cent strength was rarely recorded in full by the distilleries, at one time no record was made at all, till their attention was directed to the point. Thus in the case of spirit made from molasses 5 to 8 per cent of alcohol never paid duty at all, in the returns sent in all spirit produced from molas- ses was always shown under the heading of 25 per cent spirit instead of the next highest category. In Chinese phraseology the spirit instead of being recorded as "Sam Ching" was return- ed as "Sheung Ching."
Small Distilleries.
The small distilleries in the New Territory North still con- ducted their business in a very unsatisfactory way, and several convictions were obtained, and several were cautioned, where there was no doubt that they were defrauding the revenue. Evidence collected in many instances went to prove that these places had been paying duty on only about one-third of their actual production.
Increase of duty on Chinese type Spirit.
In October the rate of duty on spirit of Chinese type was raised to $1.20 per gallon, a rebate of ten cents per gallon being allowed local distilleries to compensate them for the extra ex- pense caused by the regulations necessary for the protection of the revenue. The preferential rate of duty on all spirit produced in the New Territory for consumption there was abolished. Spirit consumed in the New Territory now pays the same rates as in the rest of the Colony.
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