1938 — Page 8

6

(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 consigued 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, Burmah and any British Colony, any territory under His Majesty's protection, the Mamlated territories of Tanganyika, or Cameroons under British Malate, or Togoland under British Mandate and 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 munnufactured in and consigued from the British Empire, as defined above: Provided that no tolaero 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:

(4) 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 made under the Ordnance,

Section 11.—The duty on tobacco imported into the Colony shall be payable as 1 follows:-

() 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 shall be payable before the removal of the tobacco from the ship on which it was imported or from the Railway premises, as the case may be.

(b) If the tobacco is forthwith removed to a general honded or licensed warehouse, the duty shall be payable before the removal of the tobacco from such general bonded or licensed warelinse 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 th tobacco to the aildressee, and the Postmaster General| shall refuse to deliver any such tobacco until the duty has been paid.

Drawback Regulations made by the Governor in Council under section 3 (1) (0) of the Tolacco Ordinance, 1931.

1. (1) Subject to the conditions contained in the following regulations a drawbuck 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 parcel post :-

(a) On cigars at the rate of

(b) On cigarettes at the rate of

(e) 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..

per

11.

$1.20 $1.115 per lb.

$1.20 per Ib.

$1.10 per lb.

(d). On other manufactured tobacco—at a rate based upon the duty originally paid on the tobacco used in the manufacture: such rate to be fixed by the Superintendent in each case ;

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

Orlinance 39 of 1931, Government Notifien- tions, No. 166 of 1933, and No. 376 of 1936.

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