§ 3. That, in lieu of the duties now payable on wine imported into Great Britain or Ireland, there shall, on and after the thirtieth day of April, nineteen hundred and fifteen, be charged, levied, and paid the following duties (that is to say):—
| Wine: | s. | d. |
| Not exceeding 30 degrees of proof spirit the gallon | 5 | 0 |
| Exceeding 30, but not exceeding 42 degrees of proof spirit the gallon | 12 | 0 |
| And for every degree, or part of a degree, beyond the highest above charged, an additional duty the gallon | 1 | 0 |
| Sparkling wine in bottle, an additional duty the gallon | 15 | 0 |
| Still wine in bottle, an additional duty the gallon | 1 | 0 |
§ And it is declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913.
§ In this Resolution the word "wine" includes lees of wine; and the word "degree" does not include a fraction of the next higher degree.