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Customs and Inland Revenue Act, 1881
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Alteration of customs duties on beer.

3. . . . on beer and ale, there shall be charged and paid the duties following; (that is to say,)

For every thirty-six gallons of beer of the descriptions [1] called mum, spruce, or black beer,

Where the worts thereof were before fermentation of a specific gravity—

£

s.

d.

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

1

6

0

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

1

10

6

For every thirty-six gallons of beer of any other description, Where the worts thereof were before fermentation of a specific gravity of—

[2 One thousand and fifty-five] degrees -

0

6

6

And so in proportion for any difference in gravity.

[1 The provisions of this section with respect to mum, spruce, or black beer, are extended to the description of beer called Berlin white beer, and other preparations, whether fermented or not fermented, of a character similar to mum, spruce, or black beer. 52 Vict. c. 7. s. 3 (2).]

[2 Substituted for one thousand and fifty-seven by 52 Vict. c. 7. s. 3 (1).]