(A5)
SPECIFICATION OF TAXES, DUTIES, &c.
Act of Colonial Legislature
or other Authority under which levied.
IMPORTED TOBACCO. Scale of Duties.
A.-On unmanufactured tobacco :
(1) If unstripped :
per lb.
(a) containing 10 pounds or more of moisture per 100 pounds weight.
weight thereot
I. If of Empire origin
63 cents
II. Other tobacco
70 cents
(b) containing less than 10 pounds of moisture per 100 pounds.
weight thereof:
1. If of Empire origin
II. Other tobacco
(2) If stripped:
(a) containing 10 pounds or more of moisture per 100 pounds
weight thereof:
I. If of Empire origin
II. Other tobacco
(6) containing loss than 10 pounds of moisture per 100 pounde
weight thereof':
I. If of Empire origin
II. Other tobacco
72 cents
80 cents
76 cents
84 cents
84 cents
93 cents
B.-On manufactured tobacco :
(1) Cigars:
(2) Cigarettes:
I. If of Empire origin and manufacture II. If of Empire manufacture only III. Other cigars
I. If of Empire origin and manufacture
II. If of Empire manufacture only
III. Other cigarettes.........
(3) Other manufactured tobacco, including snuff and cigar cuttings:
I. If of Empire origin and manufacture
II. If of Empire manufacture only
III. On Chinese propared tobacco
IV. Other varieties
.$1.60
1.80
2.00
.$ .30
.90
1.00
.8 .80
.90
.90)
1.00
For the purpose of this Table tobacco shall be deemed to be of "Empire origin if it is proved to the satisfaction of the Superintendent of Imports and Exports to have been grown in and consigned from the British Empire, which for the purposes of this Table shall be deemed the United Kingdom, the Dominion of Canada the Commonwealth of Anstralia, the Dominion of New Zealaud, the Union of South Africa, the Irish Free State, Newfoundland, India inetuding Burmah, say British Colony, any territory under His Majesty's protection, the Mandated territories of Tanganyika, or Cameroous under British Mandate, or Togoland under British Mandate; and tobacco shall be deemed to be of "Empire manufacture" if it is proved to the satisfaction of the Superintendent of Imports and Exports to have been substantially manufactured in and consigned from the British Empire, as defined above: Provided that no tobacco shall be deemed to le substantially manufactured within the British Empire auless, in the opinion of the Superintendent of Imports and Exports, at least one quarter of its value is the result of labour within such Empire.
The following tobacco shall be exempt from duty
(a) ships stores:
(b) tobacen which is imported in broken packages in passengers' baggage for private use and which does not exceed such quantity, weight, or value as may be allowed by the Superintendent or as may be appoint- ed by regulations made under the Ordinance,
Ordinance 39 of 1931, Government Notification, No. 166 of 1933.
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