CO129-542-13 Tobacco taxation- suggested scale of duties 23-12-1932 - 25-10-1933 — Page 8

☛ C. O.

Mr.

Mr.

Mr.

Mr. Parkinson.

Mr. Tomlinson.

Sir C. Bottomley.

Sir J. Shuckburgh.

Permt. U.S. of S.

Parly. U.S. of S.

Secretary of State.

itself, and of the Manufacturers'

8

Entry Book that everything is in order,

and then makes up an Official Account

distinct from the Traders' own Entry

Book, of particulars of all tobacco

received.

DRAFT.

FURTHER ACTION.

4. The entries in the Manufac-

turers' Entry Book, together with the

official permits, provide satisfactory

evidence of the origin of the leaf

received into manufacture, and while

the Traders' records of actual

manufacture are not required to be

kept in any prescribed form, they

must make it possible to trace any

consignment of manufactured tobacco,

Cigars or Cigarettes back to a par-

ticular manufacturing operation, and

must show clearly the proportion of

non-Empire and Empire leaf used in

each operation.

5. Ianufacturers work out of

Bond

Pag

Pa

9

Bond in this country with duty

paid leaf, but Officers of the Board of Customs

and Excise are empowered at all

times to visit the entered premises

of a manufacturer and to examine his

stock with a view to preventing the

illegal receipt of tobacco or other

revenue irregularities.

The

principal safeguards against fraud

are the accounts kept by the BoKKÁ

and the Traders,

of Customs and Excise

together with

the general surveillance of the

Surveying officers, and a percentage

check in detail of drawback claims.

Department

These measures are considered adequate

for the protection of the Revenue.

I have, &c.

(Sgd.) P. CUNLIFFE-LISTER,

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