§ 5. "That, in addition to the duty of Excise in respect of beer brewed in the United Kingdom, there shall, on and after the eighteenth day of November, nineteen hundred and fourteen, be charged, levied, and paid the following duties, that is to say:—
| £ | s. | d. | |
| For every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees, a duty of | 0 | 17 | 3 |
| and so in proportion for any difference in quantity or gravity; |