(AS)
SPECIFICATION OF TAXES, DUTIES, &c.
Act of Colonial Legislature
or other Authority under which levied.
IMPORTED TOBACCO. Senle of Duties.
A.-On uumanufactured tobacco :
(1) If unstripped:
per 1.
(a) containing 10 pounds or more of moisture per 100 pounds wright.
weight thereof:
I. If of Empire origin
II. Other tobacco
(6) containing less than 10 pounds of moisture per 100 pounds.
weight thereof:
1. If of Empira origin
11. Other tobacco
(2) If stripped:
(a) containing 10 pounds or more of moisture per 100 pounds.
weight thereof;
I. If of Empire origin
11. Other tobacco
(6) containing less than 10 pounds of moisture per 100 pounds
weight thereof:
J. If of Empire origin
II. Other tobacco
B.-On manufactured tobacco :
(1) Cigars:
(2) Cigarettes:
I. If of Empire origin and manufacture II. If of Empire manufacture only III. Other eigurs
I. 1 of Empire origin and manufacture 11. If of Empire manufacture only
III. Other cigarettes.............
(3) Other manufactured tobucco, including snuff and cigar cuttings:
63 cents
70 cents
72 cents
80 cents
76 cents
84 cents
84 cents 93 cents
..$1.60
1,80
2.00
$.80
.90
1.00
I. If of Empire origin and manufacture
II. If of Empiro manufacture only III. On Chinese propared tobacco
IV. Other varieties
.80
.90
.90
1.00
For the purpose of this Tuble tobacco shull 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 aul 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 Australia, the Dominion of New Zealand, the Union of South Afrien, the Irish Free State, Newfoun Bland, India including Burmuh, any British Colony, any territory unler His Majesty's protection, the Mundated territories of Taugauyika, or Camaroons under British Mandate, or Togoland under British Mandato; 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 tobaeen shall be deemed to he substantially manufactured within the British Empire unless, 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
(n) ships stores;
(6) tobacco 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 us may be appoint- ed by regulations made under the Ördmance.
Ordinance 39 of 1931, Government Notification, No. 166 of 1933.
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