HC Deb 06 March 1900 vol 80 c260

6. "That in addition to the duties of customs now payable on beer imported into Great Britain or Ireland there shall, on and after the sixth day of March, nineteen hundred, and until the first day of August, nineteen hundred and one, be charged, levied, and paid the following duties (that is to say):—

In the case of beer called or similar to mum, spruce, black beer, or Berlin white beer or other preparations whether fermented or not fermented of a similar character—

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 4 0
Exceeding one thousand two hundred and fifteen degrees, a duty of 0 4 8

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 1 0
and so in proportion for any difference in gravity."