568801-1929-Supplementary-Bill-read-a-second-time---Lights-Amendment — Page 4

Power to

distrain for

arrears of duty on spirits dis tilled in the Colony.

1141

all such determinations of percentage of alcohol by weight shall be calculated as being deter- mined at the standard temperature of 60° Fahrenheit.

(4) In respect of low wines the duty is to be charged on the quantity of absolute alcohol contained therein as measured by the instru- ments described in sub-section (3) above, less five per cent.

(5) In respect of feints and spirits the duty is to be charged on the quantity of absolute alcohol contained therein after making due allowance for the feints (if any) remaining from a previous distillation and included in the account of feints and spirits last produced.

(6) In calculating the duty chargeable on spirits an allowance shall be made for any deficiency occasioned by natural waste, subject to the following provisions-

(a) The allowance shall not exceed one and a half per cent. on the spirits removed from the receiver to the store.

(b) If the deficiency exceeds three per cent. on the spirits so removed no allowance whatsoever shall be made,

(7) Notwithstanding the provisions of sub- sections (1) to (6), the distiller shall pay to the Superintendent within three days of the close of each weekly period, or within such other period as may be prescribed by the Superintendent, the duty payable on all spirit duly tested and passed for delivery out of the licensed premises by the inspecting revenue officer during the previous week.

Such pay ment'shall be in part or whole discharge, as the case may be, of the amount chargeable under sub-section (1).

(8) No duty shall be payable in the case of the under-mentioned classes of spirit:

(a) on spirit duly denatured on the licensed premises to the satisfaction of the Superintendent ;

() ou spirit duly exported from the Colony after having been duly tested and passed by the inspecting revenue officer;

(c) on spirit destroyed in the presence of

the inspecting revenue officer; (d) on spirit warehoused or removed to

store, while still remaining therein.

62B.-(1) If any duty payable by a dis- tiller, as ascertained by the Superintendent, remains nupaid after the time at which it is payable, the Superintendent may, by warrant signed by him, empower any person to distrain all spirits, and all materials for distilling spirits, and all vessels and utensils, belonging to the distiller, or in any premises in the use or possession of the distiller, or of any person on his behalf or in trust for him, and also all spirits warehoused in the name of the distiller, and to sell, the same by publie auction, giving six days previous notice of the sale.

(2) The proceeds of sale shall be applied in or towards payment of the costs and expenses of the distress and sale, aud in or towards payment of the duties due from the distiller, or in respect of any spirits so warehoused and distrained and sold, and the surplus, if any shall be paid to the distiller.