§ Number of gallons computed at proof of spirits distilled during the preceding year—
| Duty. | |||
| £ | s. | d. | |
| Not exceeding 50,000 gallons | 10 | 0 | 0 |
| Exceeding 50,000 gallons, for the first 50,000 gallons | 10 | 0 | 0 |
| For every further 25,000 gallons or fraction of 25,000 gallons | 10 | 0 | 0 |