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SCHEDULES.
First Schedule.
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Sections 3, 4.
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Part I.
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Ordinary Customs Duties on Spirits.
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———
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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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For every gallon computed at proof of spirits of any description (except perfumed spirits, brandy, rum, or the spirits next hereinafter mentioned), including naphtha and methylic alcohol purified so as to be potable and mixtures and preparations containing spirits
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1
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10
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5
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1
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11
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5
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For every gallon computed at proof of all unsweetened spirits, other than brandy, rum (including imitation rum), and geneva - -
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1
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10
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5
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1
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10
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5
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For every gallon computed at proof of brandy or rum - - - - - - -
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1
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10
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4
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1
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11
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4
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For every gallon of perfumed spirits - -
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2
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8
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4
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2
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9
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4
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£
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s.
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d.
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For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entere in such a manner as to indicate that the strength is not to be tested - -
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2
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1
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11
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Part II.
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Additional Customs Duties in respect of Immature Spirits.
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———
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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 a 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.
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Additional Excise Duties in respect of Immature Spirits.
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———
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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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Note.—The additional duties under Part II. and Part III. of this Schedule shall, in the case of blended spirits, be subejct to the modifications enacted by the provisions in Part III. of the Schedule to the Finance Act, 1915, as though those provisions were herein re-enacted with the substitution for the reference to Parts I. and II. of that Schedule of a reference to Parts II. and III. of this Schedule.
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