1939 — Page 8

(AG)

SPECIFICATION OF TAXES, DUTIES, &o.

ĮAct of Colonial Legislaturo

or other Authority under which levied.

DUTIES,—Continued.

IMPORTED Tobacco :-

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

weight thereof:

J. If of Empire Origin

II. Other tobacco

$1.15

1.35

B.-On manufactured tobacco:

(1) Cigars :

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

III. Other cigars

(2) Cigarettes:

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

III. Other cigarettes

(3) Other manufactured tobacco, including suulf and cigar cuttings:

I. If of Empire Origin unil manufacture"

11. If of Empire manufacture only

HII. On Chinese prepared tobaero

IV. Other varieties

$2.00

2.30

2.60

$1.40

1,60

1.50

$1.40

1.60

1.40

1.80

ני

For the purpose of this Taide tolimero shall be deemed to be of "Empire Origin if it is proved to the satisfaction of the Superintendent of Imports and Exports to luive heen 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, Burinal and any British Colony, sny territory under His Majesty's protection, the Mandated territories of Tanganyika, or Čameroons under British Mandate, or Togoland under British Munalate; 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 manufactured in and consigued from the British Empire, as defined above: Provided that no tobacco shall be deemed to bej 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;

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(6) tobacco which is imported in broken packages in passengers' baggage for private use and which does not exceed such quantity, weiglit, or value as may be allowed by the Superintendent or as may be appoint- ed by regulations made under the Ordinance.

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

(a) If the tobucen 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.

(4) If the tobacco is forthwith removed into a general bonded or licensed |

warehouse, the duty shall be payable before the removal of the tobacco! from such geveral "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 been paid. Drawback Regulations made by the Governor in Council under section 3 (1) (b) of the Tobacco Ordinunce, 1031,

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Ordinance #9 of 1931, Government Notifica- tions. No. 166 of 1933, und No. 376 of 1936.

Ordinance

Government

39 of 1931, Notifica- tions No. 166 of 1933, No. 274 of 1934, and

No. 459 of 1936.