Section 4.
FOURTH SCHEDULEWINES (RATES OF CUSTOMS DUTY).
PART INon-Empire Products.
| Description of Wine. | Rate of duty per gallon. | ||
|---|---|---|---|
| £ | s. | d. | |
| Not exceeding 25 degrees proof spirit | 1 | 5 | 0 |
| Exceeding 25 degrees proof spirit and not exceeding 42 degrees proof spirit | 2 | 10 | 0 |
| For every degree or fraction of a degree above 42 degrees proof spirit, an additional duty | 0 | 4 | 2 |
| Sparkling, an additional duty | 0 | 12 | 6 |
| Still, in bottle, an additional duty | 0 | 2 | 6 |
PART IIEmpire Products.
| Description of Wine. | Rate of duty per gallon. | ||
|---|---|---|---|
| £ | s. | d. | |
| Exceeding 27 degrees proof spirit and not exceeding 42 degrees proof spirit | 2 | 0 | 0 |
| For every degree or fraction of a degree above 42 degrees proof spirit, an additional duty | 0 | 3 | 4 |
| Sparkling, an additional duty | 0 | 12 | 6 |
| Still, in bottle, an additional duty | 0 | 1 | 6 |