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SCHEDULES.
FIRST SCHEDULE.
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Section 3
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Part I.
Ordinary Customs Duties on Spirits.
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1. Description of Spirits.
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2. Preferential Rates.
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3. Full Rates.
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In Cask.
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In Bottle.
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In Cask.
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In Bottle.
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£
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s.
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d.
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£
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s.
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d
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£
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s.
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d
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£
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s.
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d
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For every gallon computed at proof of—
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Brandy or rum - - -
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3
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12
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10
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3
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13
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10
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3
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15
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4
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3
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16
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4
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Imitation rum or geneva -
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3
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12
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11
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3
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13
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11
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3
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15
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5
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3
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16
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5
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Unsweetened spirits other than those already enumerated - - -
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3
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12
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11
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3
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12
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11
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3
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15
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5
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3
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15
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5
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For every gallon of perfumed spirits - - - -
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5
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16
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0
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5
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17
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0
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6
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0
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0
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6
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1
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0
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For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested - -
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—
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4
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19
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1
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—
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5
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2
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5
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For every gallon computed at proof of spirits of any description not heretoforementioned, including naphtha and methylic alcohol purified so as to be potable, and mixtures and preparations containing spirit - -
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3
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12
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11
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3
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13
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11
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3
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15
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5
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3
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16
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5
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Part II.
Additional Customs Duties in respect of Immature Spirits.
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Description of Spirits.
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Where the Spirits have been warehoused for a period of Two Years and less than Three Years.
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Where the Spirits have not been warehoused, or have been warehoused for a period of less than Two Years.
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s.
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d.
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s.
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d.
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For every gallon computed at proof of spirits of any description except perfumed spirits
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1
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0
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1
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6
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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 - - - -
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1
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4
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2
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0
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For every gallon of perfumed spirits - - - -
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1
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7
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2
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5
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Part III.
Additional Excise Duties in respect of Immature Spirits.
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Description of Spirits.
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Where the Spirits have been warehoused for a period of Two Years and less than Three Years.
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Where the Spirits have not been warehoused, or have been warehoused for a period of less than Two Years.
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s.
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d.
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s.
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d.
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For every gallon of spirits computed at proof - - -
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1
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0
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1
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6
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