1915 — Page 9

(A 7)

SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature or other Authority under which levied.

LIQUOR DUTIES,—Continued.

On all native wines and spirits

I. On the native liquors knowu as Lin Pup and Sheung Ching Bud on the following sweetened, prepared and medicated wipes :-

No Mai Tsan, Hak No Mai, Mau Kan, Yuk Lau, Ning Mun Tsau, Tsing Mai, Muk Kwo, Sun Fung, Wu Tau, Shüt Li Tsau, San Kat, Lang San Tsan, Kei Kuk, Sam Pin, Tit Ta, Fung Shap and Wai Shang,

80,30 per gallon.

All such liquor shall contain not more than 25 % of alcohol by weight,

2. On the native liquor known as Sam Ching, containing not

more than 35% of alcohol by weight,.

3. On the native liquor known as Fn Tsau and on the follow-

ing sweetened, prepared or medicated wines :—

Ng Ka Pei, Mui Kwai Lo, Sz Kwok Kung, Fu Kwat Muk Kwa, Yan Chan Lo, and Ko Loung Kon,

$0.40 per gallon.

.$0.50 per gallon.

•

All such liquor shall coutain not more than 45 % of alcohol by weight.

4. On the native liquor known as Fan Tsau, if containing 50% or under of alcohol by weight with the addition of two cents for every one per centum between 50% and 55% of alcohol by weight,

5. On any native liquor containing above 55% of alcohol by weight with the addition of eight cents for every one per centum above 55 % of alcohol by weight,

.$0.70 per gallon.

6. On all native liquor distilled in the New Territories, not including New Kowloon and the Island of Cheung Chów, for consumption in the said Territories,

$1.00 per gallon.

.$0.05 per gallon.

On intoxicating liquors, other than spirits of wine, arrack and native wines and spirits, imported into, distilled, made or prepared in the Colony above proof strength there shall be paid an additional duty of 4 cents for every degree above proof in the case of brandy, 3 cents for every degree above proof in the case of whisky, and 2 cents for every degree above proof in the case of any other liquor.

LIQUOR LICENCES:-

Nature of Licence.

Distillery Licence,

Brewery Licence,.........

Fee.

.......................$400 .$400

Manner of payment. Annually, in advance. Do. In advance.

1

Temporary Licence, at the discretion of the Governor. Publican's Licence:-

(4.) In Victoria and in the Hill Districts :—

When the rateable value of the premises is

Fee.

Under $2,000......

$1,000

4,000.......

8,000..

H

"

16,000....

"}

32,000..

$32,000 and over,

.$1,500

$2,000

$2,500

..$3,000

$3,500 J

Annually, in advance, subject to the provisions of The Liquors Consolidation Or dinence, 1911,

(b.) Elsewhere in the Colony the publican's licence fees shall be at half the

above rates.

·

Ordinance 9 of 1911, Sec- tion 41 (1), and Govern- ment Notification No. 62 of 1911.

Ordinance 9 of 1911.