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Part I.
Customs and Excise.
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[S. 1 rep. 8 Edw. 7. c. 49 (S.L.R.).]
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Addition to duties on tobacco.
26 & 27 Vict. c. 7.
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2.[2]
—(1) In addition to the duties of Customs payable on tobacco imported into Great Britain or Ireland there shall . . . . be charged, levied, and paid, the following duties (that is to say):—
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£
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s.
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d.
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Tobacco manufactured, viz.:—
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Cigars - - - - - -
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the lb.
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0
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0
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6
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Cavendish or Negrohead - -
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the lb.
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0
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0
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6
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Cavendish or Negrohead, manufactured in bond - - -
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the lb.
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0
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0
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5
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Other manufactured tobacco -
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the lb.
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0
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0
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5
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Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof - - - -
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the lb.
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0
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0
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5
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Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof - -
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the lb.
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0
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0
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6
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Tobacco, unmanufactured, viz.:—
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Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof - - - - -
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the lb.
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0
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0
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4
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Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof - - - -
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the lb.
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0
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0
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4
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(2) Drawback allowed under section one of the Manufactured Tobacco Act, 1863, as extended by any subsequent Act, on tobacco exported from Great Britain or Ireland, or deposited in a bonded or Queen's warehouse shall, as from the sixth day of May nineteen hundred until the first day of October nineteen hundred and one, be allowed at the rate of [1]
three shillings and a penny upon every pound weight.
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[2 These additional duties, which as imposed were temporary, were made permanent by 7 Edw. 7. c. 13. s. 2.]
[1 But see now 4 Edw. 7. s. 3 (1), sched., and 6 Edw. 7. c, 8, s. 2 (2), sched. 1, rearranging tobacco drawbacks.] |
