§ "3. That—
§ (a) in addition to the duty of Excise now payable for every gallon computed at proof of spirits distilled in the United Kingdom there shall, on and after the twentieth day of April, 1074 nineteen hundred and twenty, be charged the following duty (that is to say):—
|For every gallon of spirits computed at proof||1||2||6|
§ and so on in proportion for any less quantity; and
§ (b) that it is expedient that the Excise duty on spirits should be charged on spirits by whatever process manufactured in the United Kingdom as well as on spirits distilled therein.