§ 4. "That in lieu of the duties of Excise now payable on sugar made in Great Britain or Ireland there shall, on and after the twenty-third day of April, nineteen hundred and eighteen, be charged the following duties:
| £ | s. | d. | ||
| Sugar of a polarisation exceeding 98 degrees | the cwt. | 1 | 3 | 4 |
| Sugar of a polarisation not exceeding 76 degrees | the cwt. | 0 | 11 | 2 |
| and intermediate duties varying between 23s. 4d. and 11s. 2d. on sugar of a polarisation not exceeding 98 and exceeding 76 degrees. | ||||
| Molasses (including all sugar and extracts from sugar which cannot be tested by the polariscope): | ||||
| if containing 70 per cent. or more of sweetening matter | the cwt. | 0 | 13 | 6 |
| if containing less than 70 per cent. and more than 50 per cent. of sweetening matter | the cwt. | 0 | 9 | 8 |
| if containing not more than 50 per cent. of sweetening matter | the cwt. | 0 | 4 | 9½ |
| Glucose: | ||||
| Solid | the cwt. | 0 | 16 | 3 |
| Liquid | the cwt. | 0 | 11 | 8 |
| Saccharine (including substances of a like nature or use) | the oz. | 0 | 8 | 3 |
§ and so in proportion for any less quantity.
§ 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."
§ Resolution reported,