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Part I.
Customs and Excise.
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[S. 2 rep. 8 Edw. 7. c. 49 (S.L.R.).
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S. 3 rep. 61 & 62 Vict. c. 10, s. 18.]
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Restriction of amount of moisture in tobacco.
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4. If any manufacturer of tobacco shall have in his custody or possession any tobacco (except tobacco which must undergo some process of treatment or manufacture before it is fit for sale), or if any dealer in or retailer of tobacco shall have in his custody or possession any tobacco, and such tobacco shall in either case on being dried at a temperature of two hundred and twelve degrees as denoted by Fahrenheit’s thermometer be decreased in weight by more than [1
thirty-two] per centum, he shall incur an excise penalty of fifty pounds and the tobacco shall be forfeited.
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Roll tobacco or cut tobacco in the custody or possession of a manufacturer of tobacco which is treated in the course of manufacture by baking, or hot-pressing, or stoving, shall be deemed fit for sale when the same has cooled after such treatment, and roll tobacco in such custody or possession, which is treated in the course of manufacture by pressing merely, shall be deemed fit for sale immediately upon being put in press.
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[Ss. 5–16, being Part II. (“Stamps”), rep. 54 & 55 Vict. c. 39, s. 123.]
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[1 Substituted for “thirty-five” by 4 Edw. 7. c. 7, s. 3 (2).] |
