1933 — Page 6

4

(A4)

SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature or other Authority under which levied.

DUTIES.

Liqror.

Resolved pursuant to section 39 of the Liquors Ordinance, 1931, Ordinance No. 36 of 1931, thut the Table to the Liquor Duties Resolution of the 30th June, 1932 (published by Notification No. 417 of the Gazette of the 30th June, 1932) be amended and that on and after the coming into operation of this Resolution Part I of the Table published in the said notification be rescinded and the following Part substituted :-

PART 1.

EUROPEAN TYPE LIQUOR.

On all liqueurs, and on all champagnes and other sparkling wines On all brandy consigned from and grown or produced in the British Empire On all other brandy and on gin, whisky and other spirituous liquors................... On all port, sherry and madeira...

On all other still wines

On beer, porter, cider, perry and stout

per gallon.

$10.00

3,00

6.00

4.00

3.00

0,60

On all intoxicating liquors above the strength of 18 degrees under proof, for every degree above such strength, in addition to the appropriate duty as above......

0.07

PART II.

CHINESE TYPe Liquor.

On all Chinese type spirits containing not more than 24 per cent. of

alcohol by weight .....

per gallon.

$ 1.20 0.05

For every one per cent, of additional alcoholic strength by weight

PART III,

JAPANESE TYPE LIQUOR.

On all sake containing not more than 24 per cent, of alcohol by weight... ₺ 1.20 For every one per cent. of additional alcoholic strength by weight

PART IV.

0.06

OTHER LIQUORS.

On all spirituous liquors other than intoxicating liquors, but including spirits of wine or arrack, containing not more than 24 per cent of alcohol by weight

For every one per cent of additional alcoholic strength by weight

$1.20

0.05

Provided that it shall be lawful for the Superintendent of Imports and Exports, in his discretion, to assess the duty on any intoxicating liquor not specifically mentioned in Parts I, II, and III above at such rate as is provided in such parts for the liquor which the Superintendent shall deem to approximate most nearly to such intoxicating liquor; and Provided also that it shall be lawful for the said Superintendent, in his discretion, to assess the duty on any spirituous liquors imported in a cousignment of less than two gallons at one time at $5.00 per gallon.

Note:-"Spirituous Liquors" means liquors containing more than two per cent of proof spirit, but shall not include denatured spirits.

MOTOR SPIRIT DUTIES:-

On all light oils

per gallon. ...25 cents

Ordinance 36 of 1931 Sec- tion 39 and Government Notification No. 655 of 1932.

Ordinance 4 of 1980 Sec-

tion 7 (1) and Govern- ment Notification No. 667 of 1931.