Finance Act 1948

PART IVRate of Customs Duty in case of Beer not being an Empire Product.

£s.d.
For every 36 gallons the worts whereof were, before fermentation, of a specific gravity of 1,027 degrees or less9193 ½
For every 36 gallons the worts whereof were, before fermentation, of a specific gravity exceeding 1,027 degrees—
For the first 1,027 degrees9193 ½
For every additional degree in excess of 1,027 degrees67 ½
And so in proportion for any less number of gallons.