§ 3. "That, as from the thirteenth day of November, nineteen hundred and forty-seven, the rate of the duty of excise charged on spirits by Section three of the Finance Act, 1920, in addition to the duties specified in Part III of the First Schedule to that Act, shall be increased to nine pounds ten shillings and ten pence per gallon computed at proof
| TABLE. | ||||||||||||
| Description of Spirits | Preferential rates. | Full rates. | ||||||||||
| In cask. | In bottle. | In cask. | In bottle. | |||||||||
| £ | s. | d. | £ | s. | d. | £ | s. | d. | £ | s. | d. | |
| For every gallon computed at proof of— | ||||||||||||
| Brandy or rum | 9 | 11 | 2 | 9 | 12 | 2 | 9 | 13 | 8 | 9 | 14 | 8 |
| Imitation rum or geneva | 9 | 11 | 3 | 9 | 12 | 3 | 9 | 13 | 9 | 9 | 14 | 9 |
| Unsweetened spirits other than those already enumerated | 9 | 11 | 3 | 9 | 11 | 3 | 9 | 13 | 9 | 9 | 13 | 9 |
| For every gallon of perfumed spirits | 12 | 12 | 0 | 12 | 13 | 0 | 12 | 16 | 0 | 12 | 17 | 0 |
| For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested | — | 12 | 18 | 10 | — | 13 | 2 | 2 | ||||
| For every gallon computed at proof of spirits of any description not heretofore mentioned, including naphtha and methylic alcohol purified so as to be potable, and mixtures and preparations containing spirits | 9 | 11 | 3 | 9 | 12 | 3 | 9 | 13 | 9 | 9 | 14 | 9 |
§ And it is hereby 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."