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Part I.
Customs and Excise.
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Duties and drawback on tobacco.
26 & 27 Vict. c. 7.
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1.—(1) In lieu of the duties of Customs now payable on tobacco, there shall be charged, levied, and paid upon tobacco imported into Great Britain or Ireland, the [2]
duties following (that is to say):—
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Tobacco, unmanufactured, viz.:—
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£
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s.
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d.
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Cigars - - - -
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the lb.
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0
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5
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0
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Cavendish, or Negrohead - -
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the lb.
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0
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3
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10
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Cavendish or Negrohead, manufactured in bond - - -
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the lb.
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0
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3
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5
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Other manufactured tobacco - -
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the lb.
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0
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3
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5
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Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof - - -
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the lb.
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0
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3
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2
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Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof - - - -
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the lb.
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0
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3
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10
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Tobacco, unmanufactured, viz.:—
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Containing 10 lbs. or more of moisture in every 100 lbs. weigh thereof - - - -
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the lb.
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0
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2
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8
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Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof - - - -
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the lb.
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0
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3
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0
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(2) The drawback allowed under section one of the Manufactured Tobacco Act, 1863, as extended by any subsequent Act, on tobacco exported from Great Britain or Ireland, or deposited in a bonded or Queen's warehouse, shall . . . . be allowed at the rate of [1]
two shillings and ninepence upon every pound weight instead of three shillings and threepence as provided in the said section.
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[S. 2 rep. 4 Edw. 7. c. 7, s. 3; S. 3 rep. 8 Edw. 7. c. 49 (S.L.R.).]
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[2 Additional duties were imposed on all kinds of tobacco by 63 & 64 Vict. c. 7, s. 2, and the duties on certain kinds were increased by 4 Edw. 7. c. 7, s. 2 (1) (3).]
[But see now 4 Edw. 7. c. 7, s. 3 (1), Sched., and 6 Edw. 7. c. 8, s. 2 (2), Sched. 1, rearranging tobacco drawbacks.] |
