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35 1926

FINANCE ACT, 1926

SECOND SCHEDULE.

PART I.

Additional Customs Duties in Respect of Immature Spirits.

Description of Spirits.

Where the Spirits have not been warehoused, or have been warehoused for a period of less than five years.

s.

d.

For every gallon computed at proof of spirits of any description, except perfumed spirits

2

6

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

3

4

For every gallon of perfumed spirits

4

0

PART II.

Additional Excise Duties in Respect of Immature Spirits.

Description of Spirits.

Where the Spirits have not been warehoused, or have been warehoused for a period of less than five years.

s.

d.

For every gallon of spirits computed at proof

2

6

And so in proportion for any less quantity.