1921 — Page 5

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SPECIFICATION OF TAXES, DUTIES, &c.

LIQUOR DUTIES :-

On all liqueurs,....

$10.00 per gallon.

On all brandy, whisky, gin, rum, and other spirituous liquors,... 6.00

H

On all champagnes and other sparkling wines,

10.00

13

On all port, sherry and madeira,

4.00

}

On all other still wines in bottle,

3.00

>>

On all other still wines in wood,

2.50

"J

On all other intoxicating liquors excepting spirits of wino aud

native wines and spirits,

0.40

”

6.00

**

Act of Colonial Legislature

or other Authority under which levieil.

On all spirits of wine and arrack,

On all native wines and spirits :

(n.) $0.60 cents a gallon on the native liquors known as Liu Pan and Sheung Ching and on the following sweetened, prepared, and medicated wines:-

No Mai Tsau, Hak No Mai, Mau Kan, Yuk Lan, Ning Mung Tsau, Tsing Mai, Muk Kwa, Shan Fong, Wu Tau, Shit Li Tsau, Shan Kat, Lung San Tsau, Kei Kuk, Sam Pin, Tit Ta, Fung Shap, and Wai Sang.

All such liquor shall contain not more than 25% of alcohol by weight. (b.) $0.80 cents a gallon on the native liquor known as Sam Ching,

containing not more than 35% of alcoliol by weight.

(c.) $1.00 a gallon

on the native liquor known as Fa Tsau and on the following sweatened, prepared, or medicated wines :--

Ng Ka Pei, Mui Kwai Lo, Sz Kwok Kung, Fa Kwat Muk Kwa,

Yan Chan Lo, and Ko Loung Kon.

All such liquor shall contain not more than 45 % of alcohol by weight. (d.) $1.20 a gallon on the native liquor known as Fan Tsan, if containing 50% or undor of alcohol by weight, with the addition of six cents for every one per centum between 50% and 55% of alcohol by weight. (e.) $1.50 a gallon with the addition of ten cents for every

one per centum above 55 % of alcohol by weight on any native liquor containing above 55% of alcohol by weight.

(ƒ) $0.20 cents per gallon on all native liquor distilled in the New Territories, not including Now Kowloon, and the Island of Cheung Chau, 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 persou 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 amount of alcohol found has placed it: encli 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 C'han) shall be prohibited from sending liquor produced in these stills to Hongkong or to New Kowloon, or Cheung Chan, provided that any licensee of a distillery who desires to send such liquor to Hongkong or New Kowloon, or Cheung Chau may be granted a permit to do so, upon payment of the duties charged in Hongkong, New Kowloon, or Cheung Chau.

3. On intoxicating liquors, other than spirits of wine, arrack, and native wines and spirits, stored in a general bonded or licensed warehouse at the date of the passing of this resolution, imported into, distilled, made, or prepared in the Colony above the strength of 18° under proof there shall be paid an additional duty of 7 cents for every degree above such strength iu the case of any other liquor.

TOBACCO DUTIES :

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

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

evor valute,

Cigars valued at less than $2.20 per lb. aud not less than $1.60

per lb..........

$2.50 per lb.

1.50

Tobacco and cigarettes valued at not less than $1.60 per Ib. Tobacco, eigars and cigarettes valued at less thau €1.60 per lb.

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

1.50

.70

*

Tobacco, cigars and cigarettes valued

less than $1.10 per lb.

- and not less than 60 cents per lb, va

.50

Tobacco, eigars and oigarettes of any other kind not herein

otherwise provided for............................

.30

Ordinance 10 of 1916.

Section 8.

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