of wine or spirit list.
Duty is paid not upon the gallon of spirit, but upon the gallon of proof spirit. So that a strong spirit pays more than a weak one; an additional percentage being levied according to strength.
There is a special duty on liqueurs and such as eau de Cologne.
The French (Cartier) standard fixes 33 degrees as the proof strength, and according to this standard potable spirits normally vary in strength from 16 degrees to 26, so that by this standard the Java Spirit would be abnormally strong & the Hong Kong Spirit abnormally weak.
In the latter case my brother seems to regret a third horrible explanation, that in the consul's reckoning 100 represents not proof spirit but pure alcohol. Mr. Refford points out that this would make the Hong Kong Spirit as weak as whisky.
I can only suggest one other possible explanation, viz: that the Consul means not 15.830 degrees of alcoholic strength by the term "proof spirit" but 18.830 degrees below proof; this would make the Java Spirit stronger, and the Hong Kong Spirit weaker, which I should have expected it to be, being I believe weaker than Rice Spirit. I am inclined to conclude the Hong Kong Spirit must be materially weaker.
I can only conclude that they measure the duty as we do in England, according to the actual strength of the spirit, & that the Hong Kong Spirit consequently pays a higher duty than the Java Spirit.
of wine or abrite lisof.
Duty is paid
paid not puson the fallon of oferit, but unfor the gallon of proof spirit So that a story spirit payo
than a weak
hore
one; an
additional percentage becny leved
Jerof thength, 0
on sluit over
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a special duty on secutedt fait Auch as can de Cologne
dr.
The French (Cartice) standard
fisces 33 degrees as the proof Pleinit, & according to this standard & potable shingto monally vary in thength from
by 16 degrees to 26, so that A this
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standard the Java Suit would be abnormally stery & the Horykay Sfirit abnormally weah.
my
In the latter attached my Brother teams to reggett a third Jerrible Explanations, that in the consul:
B
reckonciny
100
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represents not
proof spirit but que alcohol,
Refonits out that this would make the Hay Kay ffirit as weak as weak therey.
dean only suggest one other posible explanation viz: that
The Corout incans not 15 830
degrees of alcoholic theory the bet
of Refforton 18 $30 degrees belonde desof; this would make the Java thuit tement, the we a les 6, which I thould End.1 of
have amaymied it to be, dum being I believe weake than Rice oficit a mince deonclude The hyae
must be material
338 that naturally
A
Haware
its exceeded
Spess-
and the
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Aut.
I
Hory Kay.
used in Java & Rice in If to Ican only conclude that The tiamere polevy the duty as cre do in England, according to the
accordury thength of the thrich, & that dhe Hory Kory oficit consequently rays a higher duty than the
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