Finance (No. 2) Act, 1947

SECOND SCHEDULE.

Duties on Tobacco.

Part I.

Customs.

£

s.

d.

Unmanufactured:—

If Stripped or Stemmed:—

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

the lb.

1

10

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

1

13

11½

If Unstripped or Unstemmed:—

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

1

10

6

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

1

13

11

Full

Preferential

£

s.

d.

£

s.

d.

Manufactured, viz.:—

Cigars

the lb.

2

8

8

2

0

6⅔

Cigarettes

2

6

10

1

19

01/3

Cavendish or Negrohead,

2

4

8

1

17

2⅔

Cavendish or Negrohead Manufactured in Bond,

1

18

9

1

12

Other Manufactured Tobacco

1

18

9

1

12

Snuff containing more than, 13 lbs. of moisture in every 100 lbs. weight thereof

1

16

10

1

10

81/3

Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof,

2

4

8

1

17

2⅔

Part II.

Excise.

£

s.

d.

Unmanufactured, viz.:—

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

the lb.

1

9

5

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

1

12

8

Manufactured, viz.:—

Cavendish or Negrohead Manufactured in Bond,

1

18

2