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Duty charged on British spirits.
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1. There shall be charged, collected, and paid for the use of Her Majesty, for and upon every gallon of spirits of the strength of hydrometer proof, which shall be distilled within the United Kingdom, or which, shall be taken out for consumption within the United Kingdom, the duty of ten shillings:
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Duties, &c. to be under the management of the Commissioners of Inland Revenue, and to be collected and paid under the provisions of Acts relating to Excise.
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5. The said several duties and allowances by this Act imposed and granted respectively shall be under the management of the Commissioners of Inland Revenue, and shall be charged, raised, levied, collected, recovered, paid, and allowed respectively by the ways, means, and methods provided by the several Acts in force relating to the duties of Excise; and all such last-mentioned Acts, and all fines, forfeitures, and penalties for any offence against or in breach of any Act in force in relation to duties of Excise, and the several clauses, provisions, powers, and directions contained in any such Act, shall (except as the same are altered, repealed, or superseded by the express provisions of this Act) extend to and shall respectively he applied, practised, and put in execution for and in respect of the said duties and allowances hereby imposed and granted respectively, in as full and ample a manner, to all intents and purposes, as if the same respectively had been repeated and re-enacted in this Act with reference to the said duties and allowances respectively.
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