Excise on Spirits Act, 1860

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Duty charged on British spirits.

1. There shall be charged, collected, and paid for the use of Her Majesty, for and upon every gallon of spirits of the strength of hydrometer proof, which shall be distilled within the United Kingdom, or which, shall be taken out for consumption within the United Kingdom, the duty of ten shillings:

And so in proportion for any greater or less degree of strength, or any greater or less quantity, in lieu of all other duties of Excise now chargeable on such spirits.

[Ss. 2, 3 rep. 44 & 45 Vict. c. 12 s. 48. S. 4. (as to allowances granted to distillers and rectifiers on spirits exported) rep. 48 & 49 Vict. c. 51. s. 10.]