THE HONG KONG GOVERNMENT GAZETTE, MARCH 20, 1931.
155
liquors heretofore or hereafter imported into, distilled, made or prepared in the Colony shall be assessed as in the following Table provided that, in the case of dutiable liquors heretofore or hereafter imported into the Colony the dollars and decimals thereof stated in the Table shall be conventional dollars reckoned as the equivalent of one shilling and eight pence sterling; and that consequently to arrive at the actual amount payable in Hong Kong currency the conventional dollar stated in the Table shall be multiplied by 20 and divided by a figure settled by the Colonial Treasurer from time to time representing the average opening selling rates for the previous month of the Hong Kong and Shanghai Banking Corporation for demand drafts on London and until so settled the figure shall be 11.37.
TABLE.
PART I.
EUROPEAN TYPE LIQUOR.
On all liqueurs, and on all champagnes and other sparkling wines ...$10.00 On all brandy, gin, rum, whisky and other spirituous liquors On all port, sherry and madeira ...
On all other still wines
...
On beer, porter, cider, perry and stout
per gallon.
$ 6.00 $ 4.00 ...$3.00
On all intoxicating liquors above the strength of 18 degrees under proof, for every degree above such strength, in addition to the appropriate duty as above
$ 0.60
.$ 0.07
PART II.
CHINESE TYPE LIQUOR.
per gallon.
On all Chinese type spirits containing not more than 25 per cent of
alcohol by weight
...
For every one per cent of additional alcohol strength by weight
..$ 1.20 ..$ 0.05
PART III.
JAPANESE TYPE LIQUOR.
per gallon.
$ 1.20
On all sake containing not more than 25 per cent of alcohol by
weight For every one per cent of additional alcoholic strength by weight..$ 0.05
...
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