THE HONG KONG GOVERNMENT GAZETTE, SEPTEMBER 19, 1941. 1383
For the purposes of this resolution "Proprietary Medicines" means any medicine or prophylactic held out by advertisement, label or otherwise in writing as efficacious for the prevention, cure or relief of any malady, ailment, infirmity or disorder affecting human beings and
(a) which is sold under a trade name or trade mark to the use of which any person has or claims or purports to have an exclusive right; or
(b) of which any person has or claims or purports to have the exclusive right of manufacture or for the making of which any person has or claims or purports to have any secret.
And "Toilet Preparations" means any substance com- monly used for the toilet and includes:-
toilet soap,
shaving soap and cream,
tooth paste or powder and liquid preparations for dental purposes or mouth washes,
perfumed spirits,
toilet paste or powder,
toilet cream,
hair dye,
scented sachets,
lipstick, rouge and grease paint,
preparations for use in manicure and chiropody,
preparations, whether medicinal or not, for use on the
the hair, face or body,
bath salts and essences,
smelling salts,
prepared Fuller's earth,
Provided that the expressions "Proprietary Medicines" and "Toilet Preparations' do not include any substances made and sold under a name or synonym specified in the British Pharmacopoeia or the British Pharmaceutical Codex.
DUTIES ON PROPRIETARY MEDICINES AND TOILET
PREPARATIONS.
Duty shall be payable on Proprietary Medicines and Toilet Preparations at the following rates:-
On any quantity for retail at a price
(excluding the duty)—
Duty.
Not exceeding 10 cents
1 cent
Over 10 cents and not exceeding 20 cents
2 cents
20
50
5 cents
50
$1.00
10 cents
17
1
$1.00
$1.50
$1.50
15 cents
$2.00
20 cents
وو
and in addition for every dollar or fraction of
a dollar by which the retail price exceeds
$2.00
10 cents
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