Appendix E.
REPORT OF THE SUPERINTENDENT OF IMPORTS AND EXPORTS FOR THE YEAR 1936.
I.-LIQUOR.
1. Although there was an increase in the net revenue collected of $352,568, as compared with 1935, yet there was an all-round decrease in the duty-paid gallonage of whisky, gin, sherry, brandy and rum during the year 1936.
2. The increase in revenue was due to the removal of the factor and to the substitution of a fixed tariff on a slightly higher scale.
3. The decrease in the duty-paid gallonage was probably due to depression in trade, and to the fact that dealers at the end of 1935 had collected large stocks of all kinds of liquor, except perhaps champagne and liqueurs, in anticipation of the removal of the factor, which at that time was very much in their favour.
4. The low dollar and the consequent increase in the exports of perfume by local firms contributed to an increase in revenue from spirits of wine.
5. There was a slight increase in the revenue from native local distilled spirit, which was due entirely to the introduction of the higher tariff rate above-mentioned. The gallonage consumed showed a large decrease due to the prevailing depression in trade and to an increase in illicit distilling.
6. One of the most outstanding features of the year was the increase in illicit distilling in urban areas. Unemployment at the distilleries has probably led many former employees to turn their knowledge into less legitimate channels, and the cheapness of local rents coupled with the increase in duty has enabled them to flood the market with cheap spirits. Arrests and convictions however, have been frequent, and the heavy penalties imposed by local magistrates have had a salutary effect on this form of illegal enterprise.
7. One serious case of fraud on the Revenue by a licensed distillery was discovered during the year under review. This Distillery had been granted special permission to use duty-free spirits for the purpose of making vinegar, but unfortunately for some months they utilised only part of their allowance for denaturing purposes. The remainder of the allowance was
Appendix E.
REPORT OF THE SUPERINTENDENT OF IMPORTS AND
EXPORTS FOR THE YEAR 1936.
I.-LIQUOR.
1. Although there was an increase in the net revenue col- lected of $352,568, as compared with 1935, yet there was an all-round decrease in the duty-paid gallonage of whisky, gin, sherry, brandy and rum during the year 1936.
2. The increase in revenue was due to the removal of the factor and to the substitution of a fixed tariff on a slightly higher scale.
3. The decrease in the duty-paid gallonage was probably due to depression in trade, and to the fact that dealers at the end of 1935 had collected large stocks of all kinds of liquor, except perhaps champagne and liqueurs, in anticipation of the removal of the factor, which at that time was very much in their favour.
4. The low dollar and the consequent increase in the exports of perfume by local firms contributed to an increase in revenue from spirits of wine.
5. There was a slight increase in the revenue from native local distilled spirit, which was due entirely to the introduction of the higher tariff rate above-mentioned. The gallonage con- sumed showed a large decrease due to the prevailing depression in trade and to an increase in illicit distilling.
6. One of the most outstanding features of the year was the increase in illicit distilling in urban areas. Unemployment at the distilleries has probably led many former employees to turn their knowledge into less legitimate channels, and the cheapness of local rents coupled with the increase in duty has enabled them to flood the market with cheap spirits. Arrests and con- victions however, have been frequent, and the heavy penalties imposed by local magistrates have had a salutary effect on this form of illegal enterprise.
7. One serious case of fraud on the Revenue by a licensed distillery was discovered during the year under review. This Distillery had been granted special permission to use duty-free spirits for the purpose of making vinegar, but unfortunately for some months they utilised only part of their allowance for de- naturing purposes. The remainder of the allowance was
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