Finance Act, 1919

Increased customs duties on beer.

3.—(1) In lieu of the duties of customs payable on spirits imported into Great Britain or Ireland, there shall, as from the first day of May nineteen hundred and nineteen, be charged, levied and paid, subject as hereinafter provided, the duties specified in Part I. of the First Schedule to this ACt, together with the additional duties specified in Part II. of that Schedule.

(2) In lieu of the excise duty payable for every gallon computed at proof of spirits distilledin Great Britain or Ireland there shall, as from the first day of May nineteen hundred and nineteen, be charged, levied and paid an excise duty of two pounds and ten shillings,together with the additional duties specified in Part III. of the First Schedule to this Act.

And so in proportion for any less quantity.