§ 5. "That there shall be charged on motor spirit, on and after the thirtieth day of April, nineteen hundred and nine, a Customs import duty of threepence per gallon, and on and after the first day of June, nineteen hundred and nine, an Excise duty of the like amount; and that there shall be charged, on and after the last-mentioned date, on a licence to be taken out annually by a manufacturer of motor spirit, an Excise duty of one pound, and on a licence to be taken out annually by a dealer in motor spirit an Excise duty of five shillings."