Page:Public General Statutes 1896.djvu/336

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316

Ch. 28.

Finance Act, 1896.

59 & 60 Vict.

levied, and paid, on and after that day, the duties following (that is to say) :—

  £ s. d.
For every thirty-six gallons of beer where the worts thereof are or were before fermentation of a specific gravity—
Not exceeding one thousand two hundred and fifteen degrees 0 2 0
Exceeding one thousand two hundred and fifteen degrees 0 2 4

(2.) This section shall extend to Berlin white beer, and other preparations, whether fermented or not fermented, of a character similar to mum, spruce, or black beer.

Addition to customs duty on all other beer.3. In addition to the duties of customs payable on and after the first day of July one thousand eight hundred and ninety-six, been every description of beer (other than is specified in the last preceding section) imported into Great Britain or Ireland, there shall be charged, levied, and paid on and after that day the duty following (that is to say) : —

  £ s. d.
For every thirty-six gallons where the worts thereof were before fermentation of a specific gravity of one thousand and fifty-five degrees 0 0 6

and there shall be allowed and paid on and after the same day in respect of all such beer a similar addition to the drawback granted on exportation, shipment for use as stores or removal to the Isle of Man, by section four of the Customs and Inland Revenue Act, 1881 44 & 45 Vict. c. 12.;

And so, as to both duty and drawback, in proportion for any difference in gravity.

Spirits

Amendment of rules as to size of casks of spirits4. The provisions of sections forty-two, one hundred and sixty-two, and two hundred of the Customs Consolidation Act, 1876 39 & 40 Vict. c. 36., which relate to the size of casks for spirits, shall be construed as if "nine gallons " were substituted for " twenty gallons."

Tobacco.

Amendment of rules as to size of packages of tobacco5.—(1.) Sections forty-two and one hundred and sixty-three of the Customs Consolidation Act, 1876, with respect to tobacco, shall be construed as if the words "of the gross weight of not less than eighty pounds" were substituted for the words "containing not less than eighty pounds net weight of tobacco, cigars, or snuff," together with, in section forty- two, the words which follow to the end of the paragraph.

(2.) A package of tobacco shall contain tobacco only, and a package imported or carried contrary to this section shall be deemed to be prohibited goods within section forty-two of the Customs Consolidation Act, 1876, and to be goods imported or carried contrary to section one hundred and sixty-three of the same Act.