1937 — Page 7

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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

Description Duty
On all spirituous liquors other than intoxicating liquors, but including spirits of wine or arrack, containing not more than 25 per cent of alcohol by weight $1.50
For every one per cent of additional alcoholic strength by weight $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 Part I, II, and III above at such 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 gallons at one time at $10.00 per gallon.

NOTE: "Spirituous Liquors" means liquors containing more than two per cent of proof spirit, but shall not include denatured spirits.

MOTOR SPIRIT DUTIES

Description Duty
On all light oils per gallon, 30 cents

Authority: Ordinance 36 of 1931, Section 39, Government Notifications No. 655 of 1932, No. 465 of 1934, No. 255 of 1935, No. 375 and No. 745 of 1936.

IMPORTED TOBACCO. Scale of Duties.

Authority: Ordinance 4 of 1930, Section 7(1), Government Notifications No. 667 of 1931, and No. 571 of 1936.

A. On unmanufactured tobacco:

Category Description Duty per lb.
(1) If unstripped:
(a) containing 10 pounds or more of moisture per 100 pounds weight thereof:
I. If of Empire Origin $0.90
II. Other tobacco $1.10
(b) containing less than 10 pounds of moisture per 100 pounds weight thereof:
I. If of Empire Origin $1.00
II. Other tobacco $1.20
(2) If stripped:
(a) containing 10 pounds or more of moisture per 100 pounds weight thereof:
I. If of Empire Origin $1.05
II. Other tobacco $1.25
(b) containing less than 10 pounds of moisture per 100 pounds weight thereof:
I. If of Empire Origin $1.35
II. Other tobacco $1.35

Authority: Ordinance 39 of 1931, Government Notifications, No. 166 of 1933, and No. 376 of 1936.

B. On manufactured tobacco:

Category Description Duty per lb.
(1) Cigars:
I. If of Empire Origin and manufacture $2.30
II. If of Empire manufacture only $2.60
III. Other cigars $2.60
(2) Cigarettes:
I. If of Empire Origin and manufacture $1.60
II. If of Empire manufacture only $1.90
III. Other cigarettes $1.40
(3) Other manufactured tobacco, including snuff and cigar cuttings:
I. If of Empire Origin and manufacture $1.00
II. If of Empire manufacture only $1.40
III. On Chinese prepared tobacco $1.80
IV. Other varieties $1.00

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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 Description Duty On all spirituous liquors other than intoxicating liquors, but including spirits of wine or arrack, containing not more than 25 per cent of alcohol by weight $1.50 For every one per cent of additional alcoholic strength by weight $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 Part I, II, and III above at such 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 gallons at one time at $10.00 per gallon. NOTE: "Spirituous Liquors" means liquors containing more than two per cent of proof spirit, but shall not include denatured spirits. MOTOR SPIRIT DUTIES Description Duty On all light oils per gallon, 30 cents Authority: Ordinance 36 of 1931, Section 39, Government Notifications No. 655 of 1932, No. 465 of 1934, No. 255 of 1935, No. 375 and No. 745 of 1936. IMPORTED TOBACCO. Scale of Duties. Authority: Ordinance 4 of 1930, Section 7(1), Government Notifications No. 667 of 1931, and No. 571 of 1936. A. On unmanufactured tobacco: Category Description Duty per lb. (1) If unstripped: (a) containing 10 pounds or more of moisture per 100 pounds weight thereof: I. If of Empire Origin $0.90 II. Other tobacco $1.10 (b) containing less than 10 pounds of moisture per 100 pounds weight thereof: I. If of Empire Origin $1.00 II. Other tobacco $1.20 (2) If stripped: (a) containing 10 pounds or more of moisture per 100 pounds weight thereof: I. If of Empire Origin $1.05 II. Other tobacco $1.25 (b) containing less than 10 pounds of moisture per 100 pounds weight thereof: I. If of Empire Origin $1.35 II. Other tobacco $1.35 Authority: Ordinance 39 of 1931, Government Notifications, No. 166 of 1933, and No. 376 of 1936. B. On manufactured tobacco: Category Description Duty per lb. (1) Cigars: I. If of Empire Origin and manufacture $2.30 II. If of Empire manufacture only $2.60 III. Other cigars $2.60 (2) Cigarettes: I. If of Empire Origin and manufacture $1.60 II. If of Empire manufacture only $1.90 III. Other cigarettes $1.40 (3) Other manufactured tobacco, including snuff and cigar cuttings: I. If of Empire Origin and manufacture $1.00 II. If of Empire manufacture only $1.40 III. On Chinese prepared tobacco $1.80 IV. Other varieties $1.00
Baseline (Original)
(A5) 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 than 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 Parte I. II, and III above at such rate as is provided in any such purt 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 spiritnous liquors imported in a consignment of less than two gallons at one time at $10.00 per gallon. NOTE:- Spirituous Liquors" means liquors containing more than two per cent of proof spirit, but shall not include denatured spirits. MOTOR SPIRIT DUTIES:- On all light oils per gallon, 30 cents 1931 Ordinance 36 of Section 39, Government Notifications No. 655 of 1932, No. 465 of 1934, No. 255 of 1935. No. 375 and No, 745 of 1936. Ordinumee 4 of 1930 Soc- tion 7 (1), Government Notifications No. 667 of 1931, and No. 571 of 1936. IMPORTED TOBACCO. Scale of Duties. A. On uninunufactured tobacco: (1) If unstripped : per lb. (a) containing 10 pounds or more of moisture per 100 pounds weight. weight thereof; If of Empire Origin II. Other tobacco (4) containing less than 10 pounds of moisture per 100 pounds weight thereof; .$0.90 1.10 If of Empire Origin Other tabureo (2) If stripped: (a) containing 10 pounds or more of moisture per 100 pounds weight thereof: I. If of Empire Origin II. Other tolneco (4) containing less than 10 pounds of moisture per 100 ponnis weight thereof: .$1.00 1.20 $1.05 1.25 Orlinauce 39 of 1931, Government Notificatious, No. 166 of 1933, and No. 376 of 1936. 1,35 if of Empire Origin II. Other tobacco B.-On inanufactured tobacco: (1) Cigars: I. If of Empire Origin and manufacture.. II. If of Empire manufacture only 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 souff' and cigar cuttings: If of Empire Origin and manufacture...................... If of Empire mamfacture only JII. On Chinese prepared tobacco IV. Other varieties 1.60 1.90 ..................................$1.40 1.00 1.40 1.80 10 5
2026-07-16 06:45:38 · Baseline
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(A5)

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 than 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 Parte I. II, and III above at such rate as is provided in any such purt 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 spiritnous liquors imported in a consignment of less than two gallons at one time at $10.00 per gallon. NOTE:- Spirituous Liquors" means liquors containing more than two per

cent of proof spirit, but shall not include denatured spirits.

MOTOR SPIRIT DUTIES:-

On all light oils

per gallon, 30 cents

1931

Ordinance 36 of

Section 39, Government Notifications No. 655 of 1932, No. 465 of 1934, No. 255 of 1935. No. 375 and No, 745 of 1936.

Ordinumee 4 of 1930 Soc- tion 7 (1), Government Notifications No. 667 of 1931, and No. 571 of 1936.

IMPORTED TOBACCO. Scale of Duties.

A. On uninunufactured tobacco:

(1) If unstripped :

per lb.

(a) containing 10 pounds or more of moisture per 100 pounds weight.

weight thereof;

  1. If of Empire Origin

II. Other tobacco

(4) containing less than 10 pounds of moisture per 100 pounds

weight thereof;

.$0.90 1.10

  1. If of Empire Origin
  1. Other tabureo

(2) If stripped:

(a) containing 10 pounds or more of moisture per 100 pounds

weight thereof:

I. If of Empire Origin

II. Other tolneco

(4) containing less than 10 pounds of moisture per 100 ponnis

weight thereof:

.$1.00 1.20

$1.05 1.25

Orlinauce 39 of 1931, Government Notificatious, No. 166 of 1933, and No. 376 of 1936.

1,35

  1. if of Empire Origin

II. Other tobacco

B.-On inanufactured tobacco:

(1) Cigars:

I. If of Empire Origin and manufacture.. II. If of Empire manufacture only

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 souff' and cigar cuttings:

  1. If of Empire Origin and manufacture......................
  1. If of Empire mamfacture only

JII. On Chinese prepared tobacco

IV. Other varieties

1.60

1.90

..................................$1.40

1.00

1.40

1.80

10

5

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