Page:Public General Statutes 1896.djvu/336

316 levied, and paid, on and after that day, the duties following (that is to say) :—

(2.) This section shall extend to Berlin white beer, and other preparations, whether fermented or not fermented, of a character similar to mum, spruce, or black beer.

3. In addition to the duties of customs payable on and after the first day of July one thousand eight hundred and ninety-six, been 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 that day the duty following (that is to say) : —

and there shall be allowed and paid on and after the same day 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 Customs and Inland Revenue Act, 1881 ;

And so, as to both duty and drawback, in proportion for any difference in gravity.

4. The provisions of sections forty-two, one hundred and sixty-two, and two hundred of the Customs Consolidation Act, 1876, which relate to the size of casks for spirits, shall be construed as if "nine gallons " were substituted for " twenty gallons."

5.—(1.) Sections forty-two and one hundred and sixty-three of the Customs Consolidation Act, 1876, with respect to tobacco, shall be construed as if the words "of the gross weight of not less than eighty pounds" were substituted for the words "containing not less than eighty pounds net weight of tobacco, cigars, or snuff," together with, in section forty- two, the words which follow to the end of the paragraph.

(2.) A package of tobacco shall contain tobacco only, and a package imported or carried contrary to this section shall be deemed to be prohibited goods within section forty-two of the Customs Consolidation Act, 1876, and to be goods imported or carried contrary to section one hundred and sixty-three of the same Act.