§ 1. That, in addition to the duties of Customs now payable on spirits imported into Great Britain or Ireland, there shall, on and after the thirtieth day of April, nineteen hundred and fifteen, be charged the following duties (that is to say):—
| £ | s. | d. | |
| For every gallon computed at proof of spirits of any description except perfumed spirits | 0 | 14 | 9 |
| For every gallon of perfumed spirits | 1 | 3 | 7 |
| For every gallon of liquors, cordials, mixtures, and other preparations entered in such a manner as to indicate that the strength is not to be tested | 1 | 0 | 0 |