680 THE HONGKONG GOVERNMENT GAZETTE, SEPTEMBER 10, 1909.
A BILL
Preamble.
Short title.
Interpreta- tion of terms.
ENTITLED
An Ordinance to provide for the collection of
duties upon Intoxicating Liquors.
WHEREAS it is considered expedient that duties should be levied upon intoxicating liquors, and whereas it is advisable that, pending the revision and consolidation of the law relating to such liquors, steps should be taken to make provision for the immediate collection of such
revenue:
BE it enacted by the Governor of Hongkong, with the advice and consent of the Legislative Commeil thereof, as follows:--
1. This Ordinance may be cited as the Liquors Ordiu- ance, 1909.
2. In this Ordinance :-
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Intoxicating liquors "shall mean spirits liqueurs, wines beer stout porter cider and perry and all other liquors fit or intended for use as a beverage containing more than two per centum of pure alcohol by weight, but shall not include denatured spirits.
"Denatured spirits shall mean spirits mixed with some substance in such manner as to render the mix- ture unfit for use as a beverage to the satisfaction of the Government Analyst or of such person as the Governor may from time to time in that behalf appoint.
"Spirituous liquors" shall mean intoxicating liq- uors containing more than twenty per centum of pure alcohol by weight.
"Native wines and spirits" shall mean intoxicating liquors such as are commonly distilled made or pre- pared in any part of Asia for consumption by other than Europeans and shall include the Chinese liquors usually known as sumshu.
"Medicated wines" shall mean wines which have been submitted to a process of preparation consisting in the addition of a drug or drugs intended to give such medicinal properties as to make the liquor unfit for a beverage.
"Duty" shall mean the duty from time to time payable by law upon any intoxicating liquors.
"Dutiable liquors" shall mean intoxicating liquors and native wines and spirits on which the duty has not been paid.
"Gallon shall mean the imperial gallon or six reputed quart bottles or twelve reputed pint bottles. In the case of Chinese wines and spirits seven and a half catties shall be deemed to be the equivalent of the imperial gallon.
"Import" with its grammatical variations and cognate expressions shall mean to bring or cause to be brought into the Colony and the waters thereof either by land or sea.
"Export" with its grammatical variations and cognate expressions shall mean to take or cause to be taken out of the Colony and the waters thereof by land or by sex.
"Ship" shall mean any steam or sailing vessel motor boat junk boat sampan or any kind of craft used or adapted to be used either for the conveyance of persons or things by water or for occupation by per- sons or storage of things whether afloat or not.
'Superintendent shall mean the Superintendent of Imports and Exports.
"King's warehouse" shall mean a warehouse or place of security appointed by the Governor-in-Council for the warehousing of dutiable liquors.
"Licensed warehouse shall mean a place licensed by the Superintendent with the approval of the Governor for the warehousing of dutiable liquors.
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