Non-Empire Products.
| Description of Wine. | Rate of duty per gallon. | ||
|---|---|---|---|
| £ | s. | d. | |
| Not exceeding 25 degrees proof spirit | 14 | 0 | |
| Exceeding 25 degrees proof spirit and not exceeding 42 degrees proof spirit | 1 | 8 | 0 |
| For every degree or fraction of a degree above 42 degrees proof spirit, an additional duty | 2 | 4 | |
| Sparkling, an additional duty | 18 | 9 | |
| Still, in bottle, an additional duty | 3 | 0 | |