THE HONG KONG GOVERNMENT GAZETTE, AUGUST 5, 1932.
30. The licensee shall keep, on the licensed premises a special book of foils and counterfoils, numbered consecutively, in a form approved by the Superintendent, and upon the removal from the premises of any beer whereon duty is payable shall fill in upon a foil and counterfoil a decription of the beer removed giving particulars of its quality and quantity and stating the naine and address of the person to whom it is delivered and shall sign the foil and deliver it to the person receiving the beer. No beer shall be removed from the licensed premises between the hours of 6 p.m. and 5 a.m.
31. The licensee shall furnish to the Superintendent every Monday (or on the following day should Monday be a public or general holiday) a brewing return, in a form approved by the Superintendent, showing, up to the close of work on the preceding Saturday,
(a) the balance of fermenting and unfermented worts from the previous week.
(b) the amount of worts since set to ferment.
(c) the quantity of beer removed to each warehouse.
(d) the loss on such removal.
(e) the balance of fermenting and unfermented worts on hand.
upon
32. (1) The duty assessed upon beer shall be chargeable
(a) Any deficiency which may be found between the quantity of worts collected from any brewing and the quantity of beer removed to warehouse from such brewing.
(b) All beer removed to the separate warehouse set apart in the premises for the storage of beer intended to be consum- ed in the Colony.
(c) Any deficiency which may be found between the quantity of beer removed to a warehouse (other than a separate warehouse set apart as aforesaid) for the purpose of maturing or storage after deducting from the full amount removed thereto the balance remaining therein and all beer removed therefrom either to a separate warehouse as aforesaid, or to a bonded warehouse outside the licensed premises, or removed for export or for use as ship's stores in due accordance with a valid permit:
Provided always that there shall be deducted from the quantity chargeable the amount of any loss or contraction of beer either in process of manufacture or in maturing or storing due to natural causes or unavoidable accident, or to leakage, breakage, deterioration or evaporation, and not in any such case attributable to the negligence or default of the licensee or his servants, provided that any such loss or con- traction is reported to a revenue officer designated by the Superintendent as soon as it is discovered and is certified by him, after examination, to be such a loss or contraction as aforesaid. And provided also that the following shall be the maximum amounts allowed for loss or contraction in the under-mentioned cases :—
(i) For wastage or contraction during the process of manufacture up to and until removal to warehouse, an amount not exceeding ten per cent of the amount received into ware- house,
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