HC Deb 22 April 1918 vol 105 c804

Resolved, 7. That in addition to the duties of Customs now payable on beer imported into Great Britain or Ireland, there shall on and after the twenty-third day of April nineteen hundred and eighteen, be charged the following duties (that is to say):— In the case of beer called or similar to mum, spruce, or black beer, or Berlin white beer or other preparations, whether fermented or not fermented, of a similar character:—

For every thirty-six gallons where the worts thereof are or were before fermentation of a specific gravity—
Not exceeding one thousand two hundred and fifteen degrees, a duty of 5 0 0
Exceeding one thousand two hundred and fifteen degrees, a duty of 5 17 2
In the case of every description of beer other than that above specified:—
For every thirty-six gallons where the worts thereof were before fermentation of a specific gravity of one thousand and fifty-five degrees, a duty of 1 5 0

and so in proportion for any difference in gravity.

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.