§ " That, in lieu of any Excise duties now payable for motor cars, there shall be charged, both in Great Britain and Ireland, in the year beginning the first day of January, nineteen hundred and ten, and in every subsequent year, for every motor bicycle or motor tricycle a duty of one pound, and for every other motor car a duty at the following rates, calculated in accordance with horse-power:—
| Horse-power | Duty. | ||
| Under 6½ | … | … | Two guineas. |
| 6½but under 12 | … | … | Three guineas. |
| 12 but under 16 | … | … | Four guineas. |
| 16 but under 26 | … | … | Six guineas. |
| 26 but under 33 | … | … | Eight guineas. |
| 33 but under 40 | … | … | Ten guineas. |
| 40 but under 60 | … | … | Twenty guineas. |
| 60 and over | … | … | Forty guineas. |
§ That the duty under this Resolution shall not extend to motor cars which are charged with duties as hackney carriages under The Customs and Inland Revenue Act, 1888, or to motor cars which are not carriages within the meaning of that Act, and that the unit of horse-power for the purpose of the duty shall be calculated in accordance with the regulations made by the Treasury for the purpose."