Finance Act, 1918

Second Schedule.

Section 7 .

Tobacco.

Part I.

Customs Duties.

Upon tobacco unmanufactured, viz.:—

£

s.

d.

Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof—

Unstripped

-

-

-

-

-

-

the lb.

0

8

2

Stripped

-

-

-

-

-

0

8

Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof—

Unstripped

-

-

-

-

-

0

9

Stripped

-

-

-

-

-

0

9

1

Upon tobacco manufactured, vic.:—

Cigars

-

-

-

-

-

-

0

15

7

Cigaretts

-

-

-

-

-

0

12

7

Cavendish or Negrohead

-

-

-

-

0

11

10½

Cavendish or Negrohead manufactured in bond

-

0

10

Other manufactured tobacco

-

-

-

0

10

Snuff containing more than 13 lbs. of moisture

in every 100 lbs. weight thereof

-

-

-

0

9

Snuff not containing more than 13 lbs. of moisture

in every 100 lbs. weight thereof

-

-

0

11

10½

Part II.

Excise Duties.

Upon tobacco unmanufactured, viz.:—

£

s.

d.

Tobacco containing 10 lbs. or more of moisutre in

every 100 lbs. weight thereof

-

-

-

the lb.

0

8

0

Tobacco containing less than 10 lbs. of moisuture in

every 100 lbs. weight thereof

-

-

-

0

8

10½

Upon tobacco manufactured, viz.:—

Cavendish or Negrohead manufactured in bond

-

0

10

Part III.

Rates of Drawback.

£

s.

d.

Cigars

-

-

-

-

-

-

the lb.

0

9

Cigarettes

-

-

-

-

-

-

0

9

1

Cut, roll, cake or other manufactured tobacco

-

-

0

8

10

Snuff (not being offal snuff)

-

-

-

-

0

8

7

Stalks, shorts, or other refuse of tobacco (including offal snuff)

-

-

-

-

0

8