Finance Act, 1926

SECOND SCHEDULE.

PART I.

Additional Customs Duties in Respect of Immature Spirits.

Description of Spirits.

Where the Spirits have not been warehoused, or have been warehoused for a period of less than five years.

s.

d.

For every gallon computed at proof of spirits of any description, except perfumed spirits

2

6

For every gallon of liqueurs, cordials, mixtures and other preparations entered in such manner as to indicate that the strength is not to be tested

3

4

For every gallon of perfumed spirits

4

0

PART II.

Additional Excise Duties in Respect of Immature Spirits.

Description of Spirits.

Where the Spirits have not been warehoused, or have been warehoused for a period of less than five years.

s.

d.

For every gallon of spirits computed at proof

2

6

And so in proportion for any less quantity.