§ 4. That, in addition to the duties of Customs now payable on beer imported into Great Britain and Ireland, there shall, on and after the third day of May, nine teen hundred and fifteen, be charged, levied, and paid, in the case of every description of beer (other than 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), the following duties on heavier beers (that is to say):—
§ For every thirty-six gallons of beer brewed at a gravity
| £ | s. | d. | |
| Of more than 43 degress, and not exceeding 48 degrees | 0 | 12 | 0 |
| Of more than 48 degrees, and not exceeding 53 degrees | 1 | 4 | 0 |
| Of 53 degrees and over | 1 | 16 | 0 |