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FOURTH SCHEDULE.
Excise duty on tobacco.
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PART I.
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Rates of Excise Duties on Tobacco.
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Unmanufactured viz.:—
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s.
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d.
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Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
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the lb.
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5
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6
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Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof
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”
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6
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1½
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Manufactured, viz.:—
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|
|
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Cavendish or Negrohead manufactured in Bond
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”
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7
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1½
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PART II.
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Rates of Excise Duties on Tobacco.
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Unmanufactured, viz.:—
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s.
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d.
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|
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
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the lb
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6
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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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7
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4¾
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Manufactured, viz.:—
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|
|
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Cavendish or Negrohead manufactured in Bond
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”
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8
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7¾
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PART III.
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Rates of Drawback where the Excise Duties have been paid at the rates specified in Part i of this Schedule.
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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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6
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4¾
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Cigarettes
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”
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6
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3
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Cut, roll, cake or other manufactured tobacco
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”
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6
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1
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Snuff (not being offal snuff)
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”
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5
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10¾
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Stalks, shorts or other refuse of tobacco (including offal snuff)
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”
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5
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9
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