Section 22: Modes of levying duties: The excise duty and the countervailing duty under s.21 shall be levied in one or more of the following modes: (a) rateably, on the quantity of any excisable article produced or manufactured in or issued from a distillery, brewery or manufactory or warehouse or imported into the State; 520 (b) in the case of spirits or other liquors produced in any distillery, brewery or manu factory in according with its quality or strength or in accordance with such scale of equivalents calculated on the quantity of materials used, or by the degree or attenua tion of the wash or wort as the case may be, prescribed; (c) In the case of today, in the form of a tax on each variety of excise tree from which teddy is drawn having due regard to the period during which such tree is capable of yielding today; (d) by fees on licences for the manufacture supply or sale of any excisable article.