Finance Act, 1896

Part I.

Customs.

[S. 1 rep. 8 Edw. 7. c. 49 (S.L.R.).]

Beer.

[2] Addition to customs duties on special kinds of beer.

2.(1) In [2]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 duties following (that is to say):—

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

£

s.

d.

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

0

2

0

Exceeding one thousand two hundred and fifteen degrees     -      -    -

0

2

4

(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 Further additional duties imposed by 63 & 64 Vict. c. 7, s. 3.]