1924 — Page 9

(A7)

SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature

or other Authority uler which levied.

LICENCES, &c.,—Continued,

Junk LICENCES,—Continued.

In the case of Trading Junk Licences the above fees include the annual fee of $3 hitherto charged for Special Permits.

Special Permits for Licensed Fishing Junks,

2. FEES FOR PAINTING NUMBERS ON JUNKS AND OTHER VESSELS.

25 cents.

The painting and branding of numbers upon Junks and other vessels, as required by Sub-sections (5), (6) am) (7) of Section 39, shall be done to the satisfaction of the Harbour Master, and by persons duly instructed in that behalf by him. The scale of fees for such painting shall be as follows:--

for Trading Junks and Fishing Junks under 100 piculs,.......................... for Trading Junks and Fishing Junks of 100 piculs and above,. for all Vessels in Classes I, II, III and IV of Table ...........

LIQUOR DUTIES:-

30 cents. .50

2.5

་་

Sections 39 and 43 of Ordinance 10 of 1899, and Schedule of Ord.. Table 7.

Government Notifications Nos. 122 of 1912 and 202 of 1913.

On all liqueurs,-

...$10.00 per gallon,

On all brandy, whisky, gin, rum, and other spirituous liquors,... 6,00 On all champagnes and other sparkling wines,

10.00

"

Ou 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

On all other intoxicating liquors excepting spirits of wine and

native wines and spirits,

0.40

On all spirits of wine and arrack,

6.00

On all native wines and spirits :—

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

No Mai Tsau, Hak No Mai, Mau Kan, Yok Lan. Ning Mung Tsau, Tsing Mai, Muk Kwa, Shun Fung, Wa Tau, Shüt Li Tsan, Shan Kat, Lang San Tsan, Kei Kuk, Sam Pi, Tit Ta. Fing 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,

coutaining not more than 35 % of alcohol by weight.

(c.) $1,00 a gallon Oli the native liquor known as Fa Tsau and on

the following sweetened, propared, or inedirated wines :—

Ng Ka Pei, Mai Kwai Lo, Sz Kwok Kung, Fo Kwat Mak Kwa,

Yan Chau Lo, and Ko Leang Kon.

All such liquor shall contain not more than 43 % of alcohol by weight. (d.) §1.20 a gallon on the native liquor known as Fan Tsan, if containing 50% or under of alcohol by weight, with the addition of six cents for every one per centum hotween 50% aml 55% of alcohol by weight. (e.) $1.50 a gallon with the addition of ten cents for every

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

() $0.20 cents 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 dowu shall be paid except that on 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: each division in such case shall represent native liquor of the limit of strength in alcohol thereiu 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.

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

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