1938 — Page 7

(A5)

SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature

or other Authority under which levied.

I

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 alcoholie 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 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: Spirituons Liquors means liquors containing more than two per

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

MOTOR SPIRIT DUTIES:-

Ou all light oils

11

per gallon, 30 eeats

Ordinance 36 of 1931 Section 39, Government Notifications No. 655 of 1932, No. 468 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.

Scale of Duties.

A.-On unmanufactured tobacco :

(1) If unstripped :

per ll. weight.

.$0.90

1.10

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

weight thereon:

I. If of Empirs Origin

II. Other tobacco

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

weight thereof;

I. If of Empire Origin

II. Other tobacco

(2) If stripped:

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

weight thereof:

I. If of Empire Origin

II. Other tobacco

$1.00 1.20

*****$1.0.

1.25

$1.15 1.35

Ordinance 39 of 1931, Government Notificutious, No. 166 of 1933, and No. 376 of 1936.

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

weight thereof:

I. If of Empire Origin

1. Other tobacco.

B.-On munufactured tobacco :

(1) Cigars:

I. If of Empire Origin and manufacture. II. If of Empire maunfacture only III. Other cigars

$2.00

2.30

2.60

(2) Cigarettes:

I. If of Empire Origin aud manufacture

11. If of Empire manufacture only

III. Other cigarettes......

(3) Other manufactured tobacco. including sunff and cigar cuttings:

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

II. If of Empire manufacture only

III. On Chinese prepared tobacco IV. Other varieties

$1.40

1.60

1.80

$1.40

1,60

1.40

1.80

10

5