1958
No. 36 of 1931.
DUTIABLE COMMODITIES.
Duty on spirit distilled in this Colony.
66.-(1) The duty on spirits made in a distillery is to be charged in respect of the wort or wash, the low wines and the feints and spirits made in the distillery and shall be payable according to such of those modes of charge as produces the greatest amount of duty.
(2) In respect of the wort or wash the duty is to be charged in respect of the quantity of fermentable material used in the preparation thereof, the method of ascertaining the duty so chargeable being as follows. A bulk sample of not less than one catty shall be drawn by a revenue officer from each consignment of fermentable material received by the licensee on his licensed premises and shall be fermented by the Monopoly Analyst or any analyst in the employment of the Government, with ferment obtained from the same distillery, for the maximum period allowed for the material and ferment in question by the regulations relating to distilleries in force for the time being and shall on the completion of the fermentation be distilled by such analyst who shall determine the amount of absolute alcohol produced. From the amount of absolute alcohol so determined the analyst shall calculate the number of gallons of spirit containing twenty-five per cent. of alcohol by weight which one picul of such fermentable material is found capable of producing. From the amount so determined a deduction shall be made of ten per cent. from 1st November to 14th April, both inclusive, and fifteen per cent. from 15th April to 31st October, both inclusive. Duty shall be chargeable on each picul of fermentable material used according to the rates payable on the amount of twenty-five per cent. spirit which such material has been so found capable of producing.
(3) For the purpose of sub-section (2) the percentage of alcohol by weight in the spirit distilled shall be determined by means of a glass alcoholometer of Tralles type graduated to read percentage of alcohol by weight, and all such determinations of percentage of alcohol by weight shall be calculated as being determined at the standard temperature of sixty degrees 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 instruments described in sub-section (3), less five per cent.
1958
No. 36 of 1931.
DUTIABLE COMMODITIES.
Duty on spirit distilled in this Colony.
66.-(1) The duty on spirits made in a distillery is to be charged in respect of the wort or wash, the low wines and the feints and spirits made in the distillery and shall be payable according to such of those modes of charge as produces the greatest amount of duty.
A
(2) In respect of the wort or wash the duty is to be charged in respect of the quantity of fermentable material used in the preparation thereof, the method of ascertaining the duty so chargeable being as follows. A bulk sample of not less than one catty shall be drawn by a revenue officer from each con- signment of fermentable material received by the licensee on his licensed premises and shall be fermented by the Monopoly Analyst or any analyst in the employment of the Government, with ferment obtained from the same distillery, for the maximum period allowed for the material and ferment in question by the regulations relating to distilleries in force for the time being and shall on the completion of the fermentation be distilled by such analyst who shall determine the amount of absolute alcohol pro- duced. From the amount of absolute alcohol so determined the analyst shall calculate the number of gallons of spirit containing twenty-five per cent. of alcohol by weight which one picul of such fermentable material is found capable of producing. From the amount so determined a deduction shall be made of ten per cent. from Ist November to 14th April, both inclusive, and fifteen per cent. from 15th April to 31st October, both inclusive. Duty shall be chargeable on each picul of fermentable material used according to the rates payable on the amount of twenty- five per cent. spirit which such material has been so found capable of producing.
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(3) For the purpose of sub-section (2) the percentage of alcohol by weight in the spirit distilled shall be determined by means of a glass alcoholometer of Tralles type graduated to read percentage of alcohol by weight, and all such determina- tions of percentage of alcohol by weight shall be calculated as being determined at the standard temperature of sixty degrees 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 instruments described in sub-section (3), less five per
cent.
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