4.In addition to the duty of excise payable in respect of beer brewed in the United Kingdom there shall, as from the eighteenth day of November nineteen hundred and fourteen, be charged, levied, and paid—
For every thirty six gallons of worts of a specific gravity of one thousand and fifty-five degrees, the duty of seventeen shillings and threepence.
and in addition to the drawback of excise otherwise payable in respect of beer exported from the United Kingdom as merchandise or shipped for use as ship's stores there shall be allowed and paid in respect of beer brewed in the United Kingdom on or after the eighteenth day of November nineteen hundred and fourteen—
For every thirty-six gallons of beer of an original gravity of one thousand and fifty-five degrees, the drawback of seventeen shillings and threepence,
and so as to both duty and drawback in proportion for any difference in quantity or gravity.
