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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 |
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