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Finance Act, 1900
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Addition to Customs duties on special kinds of beer.

3.—(1) In addition to the duties of Customs payable on beer of the descriptions called mum, spruce, or black beer imported into Great Britain or Ireland, there shall    .   .   .   .    be charged, levied, and paid the following[2] duties (that is to say):—

£

s.

d.

For every thirty-six gallons of beer where the worts thereof are, or were before fermentation, of a specific gravity—

Not exceeding one thousand two hundred and fifteen degrees - - - -

0

4

0

Exceeding one thousand two hundred and fifteen degrees - - - - -

0

4

8

(2) This section shall extend to Berlin white beer, and other preparations, whether fermented or not fermented, of a character similar to mum, spruce or black beer.

[2 See note [2] on p. 909.]