1920 — Page 5

(A3)

SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature or other Authority under which levied.

LIQUOR DUTIES:-

On all brandy and liqueurs,

.86.00 per gallon.

On all whisky, gin, rum, and other spirituous liquors,.

4.00

+9

On all champagues and other sparkling wines,...

4.00

"

On all port, sherry and madeira,.....

8.00

"

Ou all other still wings in bottle,

2.00

23

On all other still wines in wood,.......

1.50

23

0.30

F

On all spirits of wine and arrack,

4.00

19

On all other intoxicating liquors excepting spirits of wine and native

wines and spirits,

On all native wines and spirits :—

(a.) $0.40 cents a gallon on the native liquors known as Lin Puo and Sheung Ching and on the following sweetened. prepared, and medicated

wines :-

No Mai Tsan, Hak No Mai, Mau Kan, Yuk Lau, Ning Mung Tsan, Tsing Mai, Mok Kwa, Sun Fong, Wu Tau, Shüt Li Tsan, Shan Kat, Lung San Tsan, Kei Kuk, Sam Pin, Tit Ta, Fung Shap, and Wai Shang.

All ench liquor shall contain not more than 25% of alcohol by weight. (b.) $0.50 cents a gallon on the native liquor known as Sam Ching,

containing not more than 35% of alcohol by weight.

(c.) $0.60 cents a gallon on the native liquor known as Fa Tsau and on

the following sweetened, prepared, or medicated wines :—

Ng Ka Pei, Moi Kwai Lo, Sz Kwok Kung, Fu Kwat Muk Kwa,

Yan Chan Lo, and Ko Leung Kon.

All such liquor shall contain not more than 45 % of alcohol by weight. (d) $0.80 cents a gallon 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. (e.) $1.00 a gallon with the addition of eight cents for every one per centum above 55 % of alcohol by weight on any native liquor containing above 55% of alcohol by weight.

(A) $0.10 per gallon on all native liquor distilled in the New Territories, not including New Kowloon and the Island of Cheung Chan, for consumption in the said Territories,

1. On native wines and spirits declared or labelled as belonging to any of the above divisions the appropriate duty therein laid down shall be paid except that ou any native liquor however declared or labelled found by the Government Analyst or such person as the Governor may from time to time appoint in that behalf to contain more alcohol than is permitted in the division to which it is declared or labelled as belonging there shall be paid the appropriate duty of the division in which the umomt of alcohol found has placed it; each division in such case shall represent native liquor of the limit of strength in alcohol therein stated and irrespective of any definition or description of such liquor, and on any native wines and spirits not declared or labelled as belonging to any division there shall be paid the duty appropriate to the division in which the amount of alcohol found by the Government Analyst or such person as the Gover- nor may from time to time appoint on that behalf has placed it. 2. Stills in the New Territories (not including New Kowloon and the Island of Cheung Chau) shall be prohibited from sending liquor produced in these stills to Hongkong or to New Kowloon; provided that any licensee of a distillery who desires to send such liquor to Ilongkong or New Kowloon may be granted a permit to do so, upon payment of the duties charged in Hongkong or New Kowloon1.

3. Ou intoxicating liquors, other than spirits of wine, arrack, and native wines and spirits, stored in a genoral bonded or licensed warehouse at the date the passing of this resolution, imported into, distillal, male, or prepared in the Colony above the strength of 18` under proof there shall be paid an additional duty of 6 cents for every degree above such strength in the ease of brandy, and of 5 cents for every degree above such strength in the case of any other liquor.

TOBACCO Duties:-

Cigars valued at not less than $2.20 per Ib. and snuff of what-

ever value,

Ordinance 9 of 1911 Sec- tion 41 (1), and Govern- ment Notification No. 90 of 1916.

Cigars valued at less than $2.20 per Th. and not less than $1.60

per ............

$1.50 per lb.

Tobacco and cigarettes valued at not less than $1.60 per lb. Tobacco, eigurs and cigarettes valued at less than $1.60 per fb.

and not less than $1.10 per b..................................

Tobacco, cigars and cigarettes valued at less than $1.10 per 1h.

and not less than 60 gents per Ib.

Tobacco, cigars and eigarettes of any other kind not herein

otherwise provided for,.

.70 .70

11

*

Ordinauge 10 of 1916.

Section 8.

.30

17

.20

27

.10

3