9
Power to
listrain for
arrears of duty on *pirits dis-
tilled in the Colony,
(8) For the purpose of sub-section (2), the percentage of alcohol by weight in the spirit distilled shall be determined by means of a glass alcoholometer of Tralle type graduated to read percentage of alcohol by weight, and all such determinations of percentage of alcohol by weight shall be calculated as being deter- mined at the standard temperature of 60 Fahrenheit.
(4) In respect of low wines the duty is to be charged on the quantity of absolute alcohol contained therein as measured by the instru- ments described in sub-section (3) above, less five per cent.
(5) In respect of feints and spirits the duty is to be charged on the quantity of absolute alcohol contained therein after making due allowance for the feints (if any) remaining from a previous distillation and included in the account of feints and spirits last produced.
(6) In calculating the duty chargeable on spirits an allowance shall be made for any deficiency occasioned by natural waste, subject to the following provisious-
(a) The allowance shall not exceed one and a half per cent on the spirits removed from the receiver to the
store.
If the deficiency exceeds three per cent. on the spirits so removed no allowance whatsoever shall be made. (7) Notwithstanding the provisious of sub- sections (1) to (6), the distiller shall pay to the Superintendent within three days of the close of each weekly period, or within such other period as may be prescribed by the Superintendent, the duty payable on all spirit duly tested and passed for delivery out of the licensed premises by the inspecting revenue officer during the previous week. Such pay- ment shall be in part or whole discharge, as the case may be, of the amount chargeable under sub-section (1).
(8) No duty shall be payable in the case of
the under-mentioned classes of spirit:-
(a) on spirit duly denatured on the licensed premises to the satisfaction of the Superintendent ;
() on spirit duly exported from the Colony after having been duly testerl and passed by the inspecting revenue officer;
(e) on spirit destroyed in the presence of
the inspecting revenue officer;
(d) on spirit warehoused or removed to
store, while still remaining therein.
62B. (1) If any duty payable by a dis- tiller, as ascertained by the Superintendent, remains unpaid after the time at which it is payable, the Superintendent may, by warrant signed by him, empower any person to distrain all spirits, and all materials for distilling spirits, and all vessels and utensils, belonging to the listiller, or in any premises in the use or possession of the distiller, or of any person on his behalf or in trust for him, and also all spirits warehoused in the name of the distiller, and to sell the same by public auction, giving six days previous notice of the sale.
(2) The proceeds of sale shall be applied in or towards payment of the costs and expenses of the distress and sale, aud in or towards payment of the duties due from the distiller,
or in respect of any spirits so warehoused and distrained and sold, and the surplus, if any shall be paid to the distiller.
(3) In the event of any spirits being so dis- trained the distiller ny, at any time before the day appointed for the sale thereof, remove under permit the whole or any part thereof on paying the Superintendent, the true value of the spirits so removed, or such part thereof as may be sufficient to cover the total amount of duty due and the costs and expenses of the distress and proposed sale.
(4) Permits for sucli removal shall on appli- cation be granted as if the distress had not been made.
13. Section 70 of the principal Ordinance is repealed. Repeal of
Ordinance No. 9 of 1911, s. 70.
14. Section 71 of the principal Ordinance is amended Amendment as follows:-
(a) by inserting (1) after the figures "71", and (b) by adding the following sub-section at the end
of such section :--
(2) "Any revenue officer authorised thereto in writing by the Superintendent, either generally or for a particular occasion, may search any such ship and may seize, remove and detain any thing found in any such ship with respect to which such reventio officer may have reasonable grounds for suspecting that any offence against this Ordinance has been mitted.
com-
of Ordinance No. 9 of 1911, s. 71.
15. Section 73 of the principal Ordinance is repealed. Repeal of
16. Section 76 of the principal Ordinance is repealed.
Ordinance No. 9 of 1911, s. 73.
Repeal of Ordinance
No. 9 of 1011, s. 76.
17. Section 79 of the principal Ordinance is amended Amendment as follows:-
of Ordinance No. 9 of
(a) by the insertion of the words "or any analyst in 1911, 8, 79.
the employment of the Government" imme.
liately after the words "the Goverument
11
Analyst in the second line;
יי
(8) by the substitution of the word "analyst's" for the words Government Analyst's in the fourth line.
18. Section 80 of the principal Ordinance is amended Amendment as follows:-
of Ordinance No. 9 of
(a) by the insertion of the words or by the Mono- 1911, s. 80.
poly Analyst or by any other analyst in the employment of the Government" immediately after the words "the Goverument Analyst " in the third line;
(6) by the substitution of the word "analyst" for
LL
the words Government Aualyst" in the fifth, sixth and ninth lines.
19. Section 81 of the principal Ordinance is repealed. Repeal of
Ordinance
No. 9 of 1911, 8, 81.
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