Finance Act 1900

5 Additional duties of Customs on spirits. Alteration of Customs duties on certain goods containing spirits

In addition to the duties of Customs now payable on spirits imported into Great Britain or Ireland, there shall, as from the sixth day of March nineteen hundred until the first day of August nineteen hundred and one, be charged, levied, and paid the following duties (that is to say):—

	£	s.	d.
For every gallon, computed at proof, of spirits of any description (except perfumed spirits), including naphtha or methylic alcohol, purified so as to be potable, and mixtures and preparations containing spirits	0	0	6
For every gallon of perfumed spirits	0	0	10
For every gallon of liqueurs, cordials, mixtures, and, other preparations entered in such a manner as to indicate that the strength is not to be tested	0	0	8

And the duties of Customs on the articles herein-after mentioned, being articles in which spirit is contained, or in the manufacture of which spirit is used, shall be proportionately increased, and there shall accordingly, as from the sixth day of March nineteen hundred until the first day of August nineteen hundred and one, be charged, levied, and paid the following duties (that is to say) :—

		£	s.	d.
Chloral hydrate	the pound	0	1	4
Chloroform	the pound	0	3	0
Collodion	the gallon	1	6	3
Ether, acetic	the pound	0	1	11
Ether, butyric	the gallon	0	16	5
Ether, sulphuric	the gallon	1	7	5
Ethyl, iodide of	the gallon	0	14	3
Ethyl, bromide	the pound	0	1	1
Ethyl, chloride	the gallon	0	16	5

This section shall not affect the continuance after the first day of August nineteen hundred and one of the duties existing prior to this section taking effect.