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SPECIFICATION OF TAXES, DUTIES, &c.
· Act of Colonial Legislature
or other Authority under which levied.
DUTIES,—Continued,
PART IV.
Other LIQUORS.
On all spirituous liquors other than intoxicating liquors, but including spirits of wine or arrack, containing not more thau 25 per cent of alcohol by weight
For every one per cent of additional alcoholic strength by weight
$1.50
0.06
Provided that it shall be lawful for the Superintendent of Imports and Exports, in his discretion, to assess the duty on any intoxicating liquor not specifically mentioned in Parts I, II, and III above at sneb rate as is provided in any such part for the liquor which the said Superintendent shall deem to approximate most nearly to such intoxicating liquor; and Provided also that it shall be lawful for the said Superintendent, in his discretion, to assess the duty on any spirituous liquors imported in a consignment of less than two gallong at one time at $10.00 per gallon. NOTE: :–“ Spirituous Liquors means liquors containing more than two per
ecut of proof spirit, but shall not include denatured spirits.
MOTOR SPIRIT DUTIES:-
On all light oils
+3
per gallon. 30 cents
Ordinance 36 of 1931 Section 39, Government Notifications No. 655 of 1932. No. 46% of 1934, No. 255 of 1935. No. 375 and No. 745 of 1936.
Ordinance 4 of 1930 Sec- tion 7 (1), Government Notifications No. 667 of 1931, and No. 571 of 1936.
IMPORTED TOBACCO.
Senle of Duties.
A.-On unmanufactured tobacco :
(1) If unstripped :
per 16.
(a) containing 10 pounds or more of moisture per 100 pounds weight,
weight thereof:
I. If of Empire Origin
II. Other tobacco
(b) containing less than 10 pounds of moisture per 100 pounds
weight thereof:
1. If of Empire Origin
.$.90
1.10
$1.00
...... 1.20
II. Other tohanen
(2) If stripped:
(a) containing 10 pounds pr more of moisture per 100 pounds
weight thereof:
I. If of Empire Origin
II. Orber tobacco
....$1.05
1,25
(b) containing less than 10 pounds of moisture per 100 pounds
weight thereof:
I. If of Empire Origin
II. Other tobacco
B.-On maufactured tobacco:
.$1.15
1.35
(1) Cigars:
I. If of Empire Origin and manufacture.... II. If of Empire mauufacture only
$2.00
2.30
III. Other cigars
2.60
(2) Cigarettes:
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:
1. If of Empire Origiu anıl manufacture........
11. If of Empire manufacture only
III. On Chinese prepared tobaero IV. Other varieties
$1.40
1.60
1.40
$1.40
1.60
1.40
1.80
Onlinance 39 of 1931, Government Notifications,
No. 166 of 1933, and No, 376 of 1936.
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