1936 — Page 9

(A6)

SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature or other Authority under which levied.

IMPORTED TOBACCO :—

DUTIES, Continued,

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 doomed 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, Burmah and any British Colony, any territory nu fer His Majesty's protection, the Mandated territories of Tanganyika, or Cameroons under British Mandate, or Togoland under British Mandate; sud 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 be 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 :—

(a) ships stores:

(b) 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 as may be appoint- ed by regulations maile under the Ordinance.

Section 11.-The duty on tobacco imported into the Colony shall be payable as follows :-

(a) If the tobacco is not forthwith removed into a general bonded or licensed warehouse, and is not removed for immediate re-export under an export permit issued under this Ordinance, the duty sbult be payable before the removal of the tobacco from the ship on which it was imported ur from the Railway premises, as the case inny be.

(4) If the tobacco is forthwith remored isto a general bonded or licensed warehouse, the duty shall be payable before the removal of the tobacco from such general bonded or licensed warehouse or from some other general bonded or licensed warehouse in which the tobacco has been stored with the permission of the Superintendent, unless such removal is for immediate export.

(c) If the tobacco is imported by the post, the duty shall be payable before the delivery of the tobacco to the addressee, and the Postmaster General shall refuse to deliver any such tobacco until the duty has beeu pail, Drawback Regulations made by the Governor in Council under section 3 (1) (6) of the Tobacco Ordinance, 1931.

1. (1) Subject to the conditions contained in the following regulatious a drawback shall be paid according to the following scale upon every pound or fraction, not being less than a hundredth, of a pound of tobacco, not being tobacco of Empire origin. manufactured in the Colony, upon which the proper duties have been paid, when the tobacco is exported, by any licensed manufacturer, as merchandise, shipped by him as, ships' stores, or exported by him by purcel post :—

(a) On cigars at the rate of

(b) On cigarettes at the rate of

(r) On tobacco manufactured in Chinese fashion :

(i) without the addition of oil at the rate of..................... (ii) with the addition of not more than 17 per cent of

oil at the rate of.

(d) On other manufactured tobacco—at a rate based upon the paid on the tobacco usel in the manufacture: such rate to Superintendent in each case;

$1.20 per ib.

$1.115 per lb.

$1.20 per lb.

$1.10 per lb. duty originally be fixed by the

subject to such increase or reduction in the ooount of such drawback as may result from the examination of such tobacco, or a sample or samples thereof.

Ordinance 39 of 1931, Government Notifica- tious, No. 166 of 1933, and No. 876 of 1936.

Ordinance 39 of 1931, Government Notifica- tions No. 166 of 1933, No. 274 of 1934, and No. 439 of 1936.