Section 5. In addition to the duty leviable or levied on income and profits under Part IV of the said Act, ther

5. In addition to the duty leviable or levied on income and profits under Part IV of the said Act, there shall be levied one moiety of the duty imposed by the said Part on such income or profits, and such moiety shall be payable on the first day of December 1869, and shall be deemed to be duty leviable under the said Part IV.