THE HONGKONG GOVERNMENT GAZETTE, APRIL 20, 1916.
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REPORT OF THE FINANCE COMMITTEE.--The Colonial Secretary laid on the table the Report of the Finance Committee (No. 1), dated the 24th February, 1916, and moved its adoption.
The Colonial Treasurer seconded. Question-put and agreed to.
RESOLUTION. His Excellency the Governor addressed the Council and moved the following Resolution with the addition of the words stored in a general bonded or licensed warehouse" after the word "liquors" in the first line of the first paragraph and after the word "spirits" in the second line of the second last paragraph respectively :--
imported into, distilled, made, or
Resolved that there shall be paid upon intoxicating liquors
prepared in the Colony the duties following; namely:
On all brandy and liqueurs,
On all whisky, gin, rum, and other spirituous liquors,
On all champagnes and other sparkling wines,
On all port, sherry, and madeira,
On all other still wines in bottle,
On all other still wines in wood,
$6.00 per galion. $4.00 per gallon. $4.00 per gallon.
$3.00 per gallon. §
$2.00 per gallon.
$1.50 per gallon.
On all other intoxicating liquors excepting spirits of wine
and native wines and spirits,
$0.30 per gallon.
On all spirits of wine and arrack,
$4.00 per gallon.
On all native wines and spirits :-
(a.) $0.40 cents a gallon on the native liquors known as Liu Pun and Sheung Ching and on the following sweetened, prepared, and medicated wines :-
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No Mai Tsau, Hak No Mai, Mau Kan, Yuk Lan, Ning Mun Tsau, Tsing Mui, Muk Kwa, Sun Fung, Wu Tau, Shüt 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.) $0.50 cents a gallon on the native liquor known as Sam Ching, containing
not more than 35% of alcohol by weight.
(c.) $0.60 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.) $0.80 cents a gallon on the native liquor known as Fan Tsau, if containing 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.) $0.10 cents per gallon on all native liquor distilled in the New Territories, not including New Kowloon and the Island of Cheung Chau, for consump- tion in the said Territories.
Further resolved that--
(1.) On native wines and spirits declared or labelled as belonging to any of the ubore 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 irrespective of any definition or descrip- tion 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 produced 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, arrack, and natire wines and spirits, imported into, distilled, made, or prepared in the Colony above the strength of 18° under proof there shall be paid an additional duty of 6 cents for every degree above such strength in the case of brandy, and of 5 cents for every degree above such strength in the case of any other liquor.
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