| | |
|
£
|
s.
|
d.
|
|
Wine—
|
|
|
|
|
Not exceeding 30 degrees of proof spirit, the gallon - - - - -
|
0
|
1
|
3
|
|
Exceeding 30 but not exceeding 42 degrees of proof spirit, the gallon - - -
|
0
|
3
|
0
|
|
And for every degree, or part of a degree, beyond the highest above charged, an additional duty, the gallon - -
|
0
|
0
|
3
|
|
Sparkling wine in bottle, an additional duty, the gallon - - - - -
|
0
|
2
|
6
|
|
Still wine in bottle, an additional duty, the gallon - - - -
|
0
|
1
|
0
|
|
In this section—
|
|
The word “wine” includes lees of wine;
|
|
The word “degree” does not include a fraction of the next higher degree.
|
|
