1938 — Page 6

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(A4)

SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature 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, be res- cinded 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 1.

EUROPEAN TYpɛ Liquor.

On all liqueurs, and on all ebampagnes 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...

per gallon.

$13.00

5.00

10.00

6.00

On all other still-wines

5,00

Ou cider and perry

0.80

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

(a) if brewed in the Colony

0.70

(b) if not brewed in the Colony

0.80

with the addition of $0 12 per gallon for every degree by which the original gravity of the worts for snel 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 as ale basis, or malt ant hops concentrate, or otherwise

with the addition of $0.02 per gallon for every degree by which the original gravity excvers 1045 degrees as measured by the Bates" standard sueclarameter.

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 Liqtor.

On all Chinese type spirits distilled in the Colony and 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 typo spirits containing more than 25 per cent alcohol by weight, for every one per cent. of additional alcoholic strength by weight.......

0,06

PART III.

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 alcoholic strength by weight

0.06

Ordinance 36 of 1931

Section 39, Government Notifications No. 655 of 1932, No. 468 of 1934, No. 255 of 1935, No. 375 and No. 745 of

1936.