3Addition to customs duty on all other beer
In addition to the duties of customs payable on and after the first day of July one thousand eight hundred and ninety-live, on every description of beer (other than is specified in the last preceding section) imported into Great Britain or Ireland, there shall be charged, levied, and paid, on and after the said first day of July until the first day of July one thousand eight hundred and ninety-six, the duty following (that is to say) :—
| £ | s. | d. | |
|---|---|---|---|
| For every thirty-six gallons where the worts thereof were before fermentation of a specific gravity of one thousand and fifty-five degrees | 0 | 0 | 6 |
and there shall be allowed and paid in and for the same period in respect of all such beer a similar addition to the drawback granted on exportation, shipment for use as stores, or removal to the Isle of Man, by section four of the [44 & 45 Vict. c. 12.] Customs and Inland Revenue Act, 1881. And so, as to both duty and drawback, in proportion for any difference in gravity.