1933 — Page 7

(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 ponuds weight.

weight thereof;

I. If of Empire origin

II. Other tobacco

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

weight thereof:

63 cents

70 cents

1. If of Empire origiu ·

II. Other tobacco

(2) If stripped:

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

weight thereof:

I. If of Empire origiu

II. Other tobacco

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

weight thereof:

I. If of Empire origiu

II. Other tobacco

72 cents

80 cents

76 cents

84 cents

84 cents

93 cents

B.-On manufactured tobacco :

(1) Cigars:

I. If of Empire origin and manufacture II. If of Empire manufacture only III. Other eigars

(2) Cigarettes:

A

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:

I. If of Empire origin and manufacture

II. If of Empire manufacture only... III. On Chinese prepared tobacco

IV. Other varieties

$1.60

1.80

2.00

404

.$ .30

.90

1.00

$.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 Australia, the Dominion of New Zealand, the Union of South Africa, the Irish Free State, Newfoundland, India including Burmab, any British Colony, any territory an ler His Majesty's protection, the Mandated territories of Tanganyika, or Čameroons under British Mandate, or Togoland under British Mandute; and tobacco shall be doemed 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 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 Jabour within such Empire.

The following tobacco shall be exempt from duty :—

(a) ships stores ;

(b) tobacco which is imported in broken packages in passengers' bagrare for private use and which does not exceed such quantity, weight, or valne 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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