Section 21. A duty shall be levied on spirits manufactured at distilleries worked according to the English metho

21. A duty shall be levied on spirits manufactured at distilleries worked according to the English method, at the rate of three rupees the imperial gallon of the strength of London-proof, to be augmented or reduced in proportion to the strength of the spirit. No spirit shall be removed from any such distillery or the warehouses connected therewith, upon which the aforesaid duty has not been paid, or for the duty chargeable on which a bond has not been executed as hereinafter provided. For 222 Excise. [ACT X For all spirits removed upon payment of duty or under bond, passes shall be issued by the Collector, which shall specify (a) the quantity and strength of the spirit, (b) the place of its destination, (c) the person to whom it is consigned, and (d) whether the duty has been paid or secured by bond. Nothing in the former part of this section applies to British Burma. Spirits from foreign territory subject to duty.