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THE HONGKONG GOVERNMENT GAZETTE, MARCH 24, 1911.
On all other still wines in bottle,
On all other still wines in wood,
On all other intoxicating liquors, excepting spirits
of wine and native wines and spirits,
On all spirits of wine and arrack, On all native wines and spirits:-
$1.50 per gallon. $1.20 per gallon.
$0 24 per gallon.
$3.00 per gallon.
(a.) $0.30 cents a gallon on the native liquors known as Liu Pun and Sheung
Ching and on the following sweetened, prepared and medicated wines :
No Mai Tsau, Hak No Mai, Mau Kan, Yuk Lan, Ning Mun Tsau, Tsing Mui, Muk Kwa, Sun Fung, Wu Tau, Shit Li Tsau, Shan Kat, Lung San Tsau, Tei Kuk, Sam Pin, Tit Ta, Fung Shap and Wai Shang.
All such liquor shall contain not more than 25% of alcohol by weight ̧ (b.). $0.40 cents a gallon on the native liquor known as Sam Ching, con-
taining not more than 35% of alcohol by weight.
(c.) $0.50 cents a gallon on the native liquor known as Fa Tsau and on the
following sweetened, prepared or medicated wines :---
Ng Ka Pei, Mui Kwai Lo, Sz Kwok Kung, Fu Kwat Muk Kwa,
Yan Chan Lo, and Ko Leung Kon.
All such liquor shall contain not more than 45% of alcohol by weight. (d.) $0.70 cents a gallon on the native liquor kuumen as Fan Tsau, if con- taining 50% or under of alcohol by weight, with the addition of two cents for every one per centum between 50% and 55% of alcohol by weight. (e.) $1.00 a gallon with the addition of eight cents for every one per centum above 55% of alcohol by weight on any native liquor containing above 55% of alcohol by weight.
(f.) $0.05 cents per gallon on all native liquor distilled in the New Terri- tories, not including New Kowloon and the Island of Cheung Chau, for consumption in the said Territories.
Further resolved that :-
(1.) On native wines and spirits declared or labelled as belonging to any of the above divisions the appropriate duty therein laid down shall be paid except that on any native liquor however declared or labelled found by the Government Analyst or such person as the Governor may from time to time appoint in that behalf to contain more alcohol than is permitted in the division to which it is declared or labelled as belonging there shall be paid the appropriate duty of the division in which the amount of alcohol found has placed it: each division in such case shall represent native liquor of the limit of strength in alcohol therein stated and ivre- spective of any definition or description of such liquor, and on any native wines and spirits not declared or labelled as belonging to any division there shall be paid the duty appropriate to the division in which the amount of alcohol found by the Government Analyst or such person as the Governor may from time to time appoint on that behalf has placed it.
(2.) Stills in the New Territories (not including New Kowloon and the Island of Cheung Chau) shall be prohibited from sending liquor pro- duced in these stills to Hongkong or to New Kowloon : provided that any licensee of a distillery who desires to send such liquor to Hongkong or New Kowloon may be granted a permit to do so, upon payment of the duties charged in Hongkong or New Kowloon. (3.) On intoxicating liquors, other than spirits of wine, arruck and native wines and spirits, imported into, distilled, made or prepared in the Colony abave proof strength there shall be paid an additional duty of 4 cents for every degree above proof in the case of brandy, 3 cents for every degree above proof in the case of whisky, and 2 cents for every degree above proof in the case of any other liquor.
The Resolution made by the Legislative Council under the provisions of Section 3 (1) of the Liquors Ordinance, 1909, on the 2nd day of December, 1909, (published in the Government Gazette of the 3rd day of December, 1909, Government Notification No. 769), is hereby cancelled.
The Colonial Treasurer seconded.
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