ENG-1956 — Page 89

PUBLIC FINANCE AND TAXATION

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margin over Empire beer. Rates of duty on different types of liquor range from $1.30 per Imperial gallon on locally- brewed beer to $61 per Imperial gallon for liqueurs and spirits not of Empire origin. On Chinese wine and liquor, the rate is $6 or $7 depending on origin.

The scale of duties on imported tobacco ranges between $3 per lb. on Chinese prepared tobacco and $7 per lb. on cigars of non-Empire origin. Preferential rates are granted to tobacco of Empire origin and manufacture.

Duty on light oils is 80 cents per gallon. For heavy oils the rates are $104 per ton for diesel oil for road vehicles, $26 per ton for other diesel oil, $24 per ton for furnace oil, and 10 cents per gallon for other kinds of heavy oils.

Duty is payable on toilet preparations and proprietary medicines at the rate of 25% of the f.o.b. price ex shipping port for imported goods, and 25% of the selling price ex factory for locally produced goods. Table waters attract duty at 48 cents per Imperial gallon.

No dues are levied on exports. Drawback is paid, upon certain conditions, on duty-paid commodities used in process of manufacture or preparation locally, if exported from the Colony. The number of general bonded and licensed ware- houses is adequate.