1937 — Page 6

4

(A4)

SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislatme or other Authority under which levied.

DUTIES.

Liquor.

Resolved pursuant to section 39 of the Liquors Ordinance, 1931, Ordinance No. 36 of 1931, that the Liquors Duties Resolution of the 22nd April, 1936, published in the Gazette by Notification No. 375 of the 24th April, 1936, he res- einded with effect from Monday the 14th day of September, 1936, and that thereafter the duties to be paid upon intoxicating or spirituous liquors imported into, or distilled, made or prepared in the Colony shall be assessed in Hong Kong currency as in the following Table : —

PART I.

EUROPEAN Type Liquor.

On all liqueurs, and on all champagues and other sparkling winea On all braudy consigned from and grown or produced in the British Empire On all other brandy and on gin, whisky and other spirituons liquors......................... On all port, sherry and madeira...

Ou all other still-wines

per gallon.

$13.00

5.00

10.00

6.00

5.00

On cider and perry

0.80

On beer (as defined in the Ordinance, but exclusive of cider and perry) not exceeding 1055 degrees original gravity, that is to say the specific gravity of the worts before ferinentation,

0.70

0.80

(a) if brewed in the Colony

() if not brewed in the Colony

with the addition of $0.02 per gallon for every degree by which the original gravity of the worts for such beer exceeds 1055 degrees as measured by the "Bates" stand- and saccharometer.

On all other beer (as defined in the Ordinance, but exclusive of cider and perry) whether in concentrated form, or es ale basis, or malt and hops concentrate, or otherwise

with the addition of $0.02 per gallon for every degree by which the original gravity exceeds 1045 degrees as measured by the "Rates" standard saccharometer.

On all intoxicating liquors above the strength of 20 degrees under proof, for every degree above such strength, in addition to the appropriate duty as above.......

0.80

0.12

PART II.

CHINESE TYPE Liquor.

On all Chinese type spirits distilled in the Colony nud containing not

more than 25 per cent of alcohol by weight.......

per gallon.

$ 1,50

On all Chinese type spirits not distilled in the Colony and containing

not more than 25 per cent of alcohol by weight....

1.75

On all Chinese type spirits containing more than 25 per cent alcoliol by weight, for every one per cent. of additional alcoholic strength by weight.....

0.06

PART

JAPANESE TYpe Liquor.

On all sake containing not more than 25 per cent, of alcohol by weight... $ 1.50 For every one per cent. of additional alecholic strength by weight

0.06

Ordinance 36 of 1931 Section 39, Government Notifications No. 655 of 1932, No. 46% of 1934, No. 255 of 1935, No. 375 und No. 745 of 1936.