CO129-542-13 Tobacco taxation- suggested scale of duties 23-12-1932 - 25-10-1933 — Page 21

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TOBACCO

TABLE.

No. 39 of 1931

No. 39 of 1931

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 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 Burmah any British Colony, any territory under His Majesty's protection, the Mandated territories of Tanganyika, or Cameroons under British Mandate, 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 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.

Scale of Tobacco Duties.

A. On unmanufactured tobacco:

(1) If unstripped:

(2) If stripped:

TOBACCO

per pound weight.

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

I If of Empire 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

B. On manufactured tobacco:

(1) Cigars :

.76 cents.

..84 cents.

84 cents.

.93 cents.

1. If of Empire Origin & manufacture.. $1.60 II. If of Empire manufacture only......$1.80 III. Other cigars

(2) Cigarettes:

$2.00

per pound weight.

I. If of Empire Origin & manufacture..$0.80 II. If of Empire manufacture only $0.90 III. Other Cigarettes

$1.00

(3) Other manufactured tobacco, including

snuff and cigar cuttings:

1. If of Empire Origin & manufacture..$0.80

II. If of Empire manufacture only

$0.90

III. On Chinese prepared tobacco

$0.90

IV. Other varieties

$1.00

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

I. If of Empire Origin ...63 cents. II. Other tobacco

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

.70 cents.

R. A. C. NORTH, Deputy Clerk of Councils.

1. If of Empire Origin

.72 cents.

COUNCII. CHAMBER,

II. Other tobacco

..80 cents.

16th March, 1933.

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