E 4
The result of the increase of the duty has hitherto been rather disappointing. The bulk of imported spirit, especially that from Macau, is of very inferior quality, being at best a blend of commercial alcohol with genuine spirit; this is retailed at a very cheap rate, and the present rate of duty is about twice the original cost of such spirit. In this case, increase of duty is more acutely felt, owing to the custom of the trade here in collecting in cash from the retailer the amount of duty payable at once on delivery, while giving credit for the actual cost price of the spirit, generally for three weeks or a month. The shops handling this class of spirit have little capital, and hence having to advance twice as much for duty before they sold the goods was a very serious thing for them until they could have had time to make arrangements to increase the small capital at their disposal.
Spirit imported from North China has been reduced in strength in many cases; cases have been noticed where the reduction has been as much as ten per cent. The idea being that it would be possible to maintain the price more or less at the old level by selling a much weaker product; it remains to be seen whether the public taste will tolerate this reduction in quality.
Collection of duty on the basis of Strength.
The collection of duty on all Chinese type spirit has been placed on a percentage basis. Spirit of 25 per cent alcoholic strength pays $1.20 per gallon, and an additional five cents per gallon is levied for each additional one per cent of alcoholic strength. This change has proved popular with the trade, as formerly spirit found just over the limit for one class had to pay the higher rate of duty in the next class. In many cases, the difference in strength was due to a mistake in measuring on the part of the exporter in China; in other cases, spirit of a strength which was about the maximum allowable for a certain class would be ordered, but that sent would be two or three per cent weaker, and yet have to pay the same duty.
Distillery regulations.
At the end of the year, a new set of regulations for the better control of distilleries was approved, to be brought into force on April 18th, the date on which the Distillery Licences in the New Territory are due for renewal. They are based on those in force in England and Bengal and the existing set. No very radical changes have been introduced, and many of the new rules only confirm the departmental practice which has been adopted for some while in the case of the larger premises. The rules are simple, and no properly conducted business should have any difficulty in conforming, provided ample time is given. The new rules are not ideal, and were drawn up with reference to the type of Chinese still in present use; should at any time efficient...
E 4
The result of the increase of the duty has hitherto been rather disappointing. The bulk of imported spirit, especially that from Macau, is of very inferior quality, being at best a blend of commercial alcohol with genuine spirit, this is retailed at a very cheap rate, and the present rate of duty is about twice the original cost of such spirit. In this case increase of duty is more acutely felt, owing to the Custom of the trade here in col- lecting in cash from the retailer the amount of duty payable at once on delivery, while giving credit for the actual cost price of the spirit, generally for three weeks or a month. The shops handling this class of spirit have little capital, and hence having to advance twice as much for duty before they sold the goods was a very serious thing for them until they could have had time to make arrangements to increase the small capital at their disposal.
Spirit imported from North China has been reduced in strength in many cases, cases have been noticed where the re- duction has been as much as ten per cent. The idea being that it would be possible to maintain the price more or less at the old level by selling a much weaker product, it remains to be seen whether the public taste will tolerate this reduction in quality.
Collection of duty on the basis of Strength.
The collection of duty on all Chinese type spirit has been placed on a percentage basis. Spirit of 25 per cent alcoholic strength pays $1.20 per gallon, and an additional five cents per gallon is levied for each additional one per cent of alcoholic strength. This change has proved popular with the trade, as formerly spirit found just over the limit for one class had to pay the higher rate of duty in the next class. In many cases the difference in strength was due to a mistake in measuring on the part of the exporter in China, in other cases spirit of a strengta which was about the maximum allowable for a certain class would be ordered, but that sent would be two or three per cent weaker, and yet have to pay the same duty.
Distillery regulations.
At the end of the year a new set of regulations for the better control of distilleries was approved, to be brought into force on April 18th, the date on which the Distillery Licences i the New Territory are due for renewal. They are based on those in force in England and Bengal and the existing sét: No very radical changes have been introduced, and many of the new rules only confirm the departmental practice which has been adopted for some-while in the case of the larger premises. The rules are simple and no properly conducted business should have any difficulty in conforming, provided ample time is given. The new rules are not ideal, and were drawn up with reference to the type of Chinese still in present use; should at any time efficient
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