§ 2. "That in addition to the Duties of Customs payable on and after the first day of July One thousand eight hundred and ninety-six, on Beer imported into Great Britain or Ireland, there shall be charged, levied, and paid on and after that day the Duties following (that is to say):—
§ In the case of Beer called or similar to Mum, Spruce, Black Beer, or Berlin White Beer—
| For every thirty-six gallons where the worts thereof are or were before fermentation of a specific gravity— | £ | s. | d. |
| Not exceeding one thousand two hundred and fifteen degrees, a duty of | 0 | 2 | 0 |
| Exceeding one thousand two hundred and fifteen degrees, a duty of | 0 | 2 | 4 |
| In the case of every description of Beer other than that above specified— | |||
| For every thirty-six gallons where the worts thereof were before fermentation of a specific gravity of one thousand and fifty-five degrees, a duty of | 0 | 0 | 6 |
§ and so in proportion for any difference in gravity."