S.I. No. 384/1934 - Tobacco Rehandlers' Regulations, 1934.


STATUTORY RULES AND ORDERS. 1934. No. 384.

TOBACCO REHANDLERS' REGULATIONS, 1934.

WHEREAS it is enacted by sub-section (1) of section 28 of the Tobacco Act, 1934 (No. 37 of 1934), that the Minister for Agriculture may by order make regulations in relation to (amongst other matters) the following matters, namely, the making of returns by holders of rehandlers' licences, the records to be kept by holders of rehandlers' licences, the accounts to be kept by holders of rehandlers' licences and the auditing of such accounts:

AND WHEREAS it is enacted by sub-section (1) of section 35 of the said Act that for the purposes of determining the rate of participation of each supplier of tobacco grown in a particular year delivered to any rehandling station in the total basic prices of all the packages of tobacco grown in that year rehandled at such rehandling station, the rehandler shall, at such stage in the process of rehandling as may be prescribed by the Minister for Agriculture and while the tobacco of each supplier is separate from that of other suppliers, calculate, in accordance with regulations made under the said section 35, the value of all the tobacco (being tobacco suitable for manufacture) of such supplier, and references in the said Act to the relative value of tobacco grown in a particular year supplied to a rehandling station by any person shall be construed as references to the value as calculated under the said sub-section of tobacco grown in that year supplied to such rehandling station by such person:

AND WHEREAS it is enacted by sub-section (2) of the said section 35 that the Minister for Agriculture shall by order make regulations prescribing the processes to which tobacco, the value of which is to be calculated under sub-section (1) of the said section 35, is to be subjected before such calculation is made, and the method by which such calculation is to be made, and may by such regulations provide that such calculation shall take into account all or any of the following things, that is to say, the grades, classes or kinds of such tobacco, the moisture contained in such tobacco, the state of such tobacco at different stages in the process of rehandling and any other matter which the said Minister may think fit:

AND WHEREAS it is enacted by sub-section (1) of section 43 of the said Act that as soon as may be after a catalogue of the packages of tobacco grown in any year and rehandled at a rehandling station has been prepared, the following provisions shall have effect, that is to say:—

(a) the Minister for Agriculture shall by order allocate, amongst the persons who supplied to such rehandling station such tobacco the bonus in such proportions as the said Minister, having regard to the quantity and quality of the tobacco supplied by each of such persons, and the desirability of encouraging the growth of high-class tobacco, thinks proper, and send a copy of such order to the rehandler;

(b) the rehandler shall, within thirty days after the receipt by him of such order, pay to each supplier of any of such tobacco a sum which bears to the total basic prices of such packages the same proportion as the relative value of all the tobacco grown in that year and supplied by such supplier to such rehandling station bears to the sum of the several relative values of all the tobacco grown in that year and supplied to such rehandling station and also the sum allocated to him under such order, and shall furnish to each such supplier a statement in the form prescribed by the Minister for Agriculture showing the way in which the amount payable to him under the paragraph now in recital is calculated:

AND WHEREAS it is enacted by sub-section (1) of section 9 of the said Act that the Minister for Agriculture may by order make regulations in relation to any matter or thing referred to in the said Act as prescribed by the Minister for Agriculture:

NOW, THEREFORE, I, SEAMAS O RIAIN, Minister for Agriculture, in pursuance and in exercise of the powers conferred on me by the Tobacco Act, 1934 (No. 37 of 1934), and of every and any other power me in this behalf enabling, do hereby order and make the following regulations, that is to say:—

1.—These Regulations may be cited for all purposes as the Tobacco Rehandlers' Regulations, 1934.

2.—The Interpretation Act, 1923 (No. 46 of 1923), applies to the interpretation of these Regulations in like manner as it applies to the interpretation of an Act of the Oireachtas.

3.—In these Regulations the expression "the Minister" means the Minister for Agriculture.

4.—(1) Whenever any tobacco is supplied to a rehandling station by any person the rehandler shall open and keep in triplicate in respect of such person at such rehandling station an account in the Form No. T/1 in the Schedule hereto, and shall from time to time enter, in relation to such tobacco, in the said account the particulars required by regulation 12, and regulation 14 or 15 (whichever is applicable) to be entered in such account, and such other particulars as are indicated in the said Form.

(2) In these Regulations the expression "the supplier's account" when used in relation to any person who supplied tobacco to a rehandling station means the account required by this regulation to be opened and kept in respect of such person by the rehandler.

5.—As soon as may be after the packages representing tobacco grown in any year packed at a rehandling station have been deposited in a bonded warehouse, the rehandler shall send to the Minister a return, in the Form T/2 in the Schedule hereto, containing in relation to such packages the particulars indicated in columns (1) to (10) (both inclusive) of the said Form.

6.—Within thirty days after the catalogue of packages representing tobacco grown in any year rehandled at a rehandling station has been received by the rehandler, the rehandler shall send to the Minister a return, in the Form T/3 in the Schedule hereto, containing, in relation to such tobacco, the particulars indicated in the said Form.

7.—There shall be opened at every rehandling station by the rehandler in respect of every week a record, in the Form T/4 in the Schedule hereto, of the wages paid to each person employed at such rehandling station during such week, and there shall be entered in such record, in relation to such person in respect of such week, the particulars indicated in the said Form.

8.—There shall be kept at every rehandling station by the rehandler, in the Form T/5 in the Schedule hereto, a record of materials (other than tobacco and permanent equipment) purchased for the purposes of the business carried on at such rehandling station.

9.—As soon as may be after the audit of the accounts in relation to a rehandling station has been completed the rehandler shall send to the Minister—

(a) a Return, in the Form T/6 in the Schedule hereto, containing, in relation to the permanent equipment at such rehandling station during the period to which such accounts relate, the particulars indicated in the said Form;

(b) a Return, in the Form T/7 in the Schedule hereto, containing, in relation to his expenses at such rehandling station during the period to which such accounts relate, the particulars indicated in the said Form.

10.—(1) Every rehandler shall, in respect of each rehandling station at which he carries on the business of rehandling tobacco, keep all proper and usual accounts of all moneys received or expended by him in connection with the business carried on at such rehandling station, and shall, as soon as may be after the completion of all operations in relation to the rehandling and marketing of tobacco grown in any year and delivered to such rehandling station, cause the accounts relating to such operations to be audited by an auditor approved of by the Minister.

(2) As soon as may be after every audit under this regulation of the accounts of a rehandler the rehandler shall send a copy of such account and the auditor's certificate and report thereon to the Minister.

11.—(1) The statement required by paragraph (b) of sub-section (1) of section 43 of the Tobacco Act, 1934 , to be furnished to every person who supplied tobacco grown in a particular year and delivered to a rehandling station shall be a copy of the supplier's account having entered therein all particulars required by regulation 4 to be entered therein in relation to such tobacco.

(2) Every rehandler shall send to the Minister a copy of every statement furnished by him to a supplier of tobacco in accordance with paragraph (1) of this regulation not later than two days after he has furnished such statement to such supplier.

12.—As soon as may be after any tobacco is delivered by a supplier to a rehandling station the rehandler shall weigh it and enter the weight thereof in the supplier's account opposite the heading "Receiving Weight (Gross)."

13.—The following things shall be done in relation to tobacco grown in any year delivered to a rehandling station, that is to say:—

(1) the rehandler shall in accordance with the directions of the Minister—

(a) select the crops representative of such tobacco;

(b) draw from each of such crops a representative parcel of leaves, weighing not less than thirty pounds;

(c) in respect of each parcel, grade the tobacco therein;

(d) select from the tobacco of each grade a sample representative of such grade;

(e) affix to each such sample a label of identification;

(f) retain the graded tobacco and the said samples for disposition in accordance with the Minister's direction;

(2) the Minister shall cause the tobacco in each of the said samples to be inspected by a person appointed by him, and such person shall, after such inspection, do the following things, that is to say:—

(a) in respect of the grading of tobacco in each sample make such (if any) changes in such grading as he thinks proper;

(b) in respect of each sample as then constituted (in these Regulations referred to as a grade sample)—

(i) fix the price per pound or the tobacco contained in such sample on the basis of the price per pound which, in his opinion, an importer would give for tobacco of a corresponding grade if it were imported into Saorstát Eireann and delivered in bond at the place of importation;

(ii) affix to such grade sample a label indicating the grade of tobacco contained therein, the said price per pound of such tobacco, seal such sample and affix his initials to such label;

(3) the Minister shall then cause the said grade samples to be delivered to the rehandler.

14.—Where the tobacco grown in any year delivered to a rehandling station by any person consists wholly of tobacco which does not require to be artificially matured before it is packed or consists wholly of tobacco which requires to be artificially matured before it is packed, the following provisions shall have effect, that is to say:—

(1) in case such tobacco is tobacco which requires to be artificially matured before it is packed, the rehandler shall before complying with paragraph (2) of this Regulation do the following things:—

(a) weigh such tobacco and enter the weight thereof in the supplier's account opposite the heading "Weight (Lbs.) Before Maturing";

(b) mature such tobacco in accordance with the directions of the Minister;

(2) as soon as the grade samples of tobacco grown in such year and delivered to such rehandling station have been received by the rehandler, he shall do the following things:—

(a) sort such tobacco into such and so many lots as may be necessary to ensure that each lot consists of one grade only of tobacco;

(b) weigh each such lot and enter the weight thereof in the supplier's account in sub-column (1) of the column headed "Moist Weights" and the weight so entered in respect of any lot shall be, for the purposes of this Regulation, the moist weight of such lot;

(c) draw from each lot a sample (in this Regulation referred to as a lot sample) comprising not less than six hands, and weighing not more than two pounds;

(d) compare each lot sample with the grade sample to which it corresponds and enter in respect of the lot from which such lot sample was drawn, in the supplier's account in the column headed "Appropriate Price per Pound," the price per pound of tobacco corresponding to the tobacco in such grade sample as stated on the label attached to such grade sample, and the expression "the appropriate price per pound" when used in this Regulation in relation to the tobacco contained in such lot means the price per pound so entered in respect of such lot;

(e) affix to each lot sample a label bearing the following particulars:—

(i) the name and reference number of the supplier;

(ii) the grade of tobacco represented by such sample;

(iii) the moist weight of the lot from which such lot sample was taken;

(iv) the appropriate price per pound of such tobacco;

(v) the date of taking the sample;

(f) wrap each lot sample in a waterproof cover and store it in a moisture-proof bin;

(g) in case the rehandler does not propose to carry out the required tests for moisture of the tobacco supplied by such person, he shall

(i) take in presence of an inspector of the Minister or an officer of Customs and Excise from the said lot samples a representative sample (comprising not less than one leaf from each sample nor less than six leaves in all),

(ii) enclose the said representative sample in an air-tight glass jar, and label it with a label bearing the name and reference number of the supplier and the date of sampling in the presence of such inspector or officer who shall seal such jar and initial such label,

(iii) send such representative sample to a Public Analyst for analysis and report as to the moisture content thereof,

(h) in case the rehandler proposes to carry out the required tests for moisture of such tobacco, he shall take duplicate representative samples, retain one of such samples and test the other representative sample for moisture;

(3) as soon as the percentage by weight of the moisture of the said representative sample has been ascertained, the rehandler shall do the following things:—

(a) enter in the supplier's account in the column headed "Moisture Content" the said percentage, and

(b) in respect of each lot—

(i) ascertain the moisture-free weight of the tobacco in such lot by deducting from the moist weight of the tobacco contained in such lot a percentage of such moist weight corresponding to the percentage by weight of the moisture of the said representative sample,

(ii) enter in the supplier's account in the column headed "Estimated Dry Weight" a weight equal to the sum of the following weights, namely, the moisture-free weight of such lot and one-ninth of such moisture-free weight, and the weight so entered shall be, for the purposes of this Regulation, the dry weight of such lot;

(4) when the dry weight of every lot of tobacco has been ascertained, the rehandler shall do the following things, that is to say:—

(a) value each lot separately on the basis of the dry weight thereof and the appropriate price per pound of the tobacco in such lot, and enter in respect of such lot the result of such valuation in the supplier's account in the column headed "Relative Value,"

(b) add together the values of all such lots as valued under the immediately preceding sub-paragraph, and enter the result of such addition in the supplier's account at the foot of the column headed "Relative Value,"

and the result of such addition shall be, for the purposes of the Tobacco Act, 1934 , the relative value of the tobacco, grown in such year and supplied to such rehandling station by such person.

15.—Where the tobacco grown in any year delivered to a rehandling station by any person consists of tobacco (in this Regulation referred to as the matured tobacco) which does not require to be artificially matured before it is packed and tobacco (in this Regulation referred to as the non-matured tobacco) which requires to be artificially matured before it is packed, the following provisions shall have effect—

(1) as soon as the grade samples of tobacco grown in such year and delivered to such rehandling station have been received by the rehandler, he shall do the following things—

(a) in respect of the matured tobacco—

(i) sort it into such and so many lots as may be necessary to ensure that each lot consists of one grade only of tobacco,

(ii) weigh each such lot and enter the weight thereof in the supplier's account in sub-column (1) of the column headed "Moist Weight," and the weight so entered in respect of any lot shall be, for the purposes of the Regulation, the moist weight of such lot,

(b) in respect of the non-matured tobacco—

(i) sort it into such and so many lots as may be necessary to ensure that such lot consists of one grade only of tobacco,

(ii) weigh each such lot and enter the weight thereof in the supplier's account in sub-column (2) of the column headed "Moist Weight," and the weight so entered in respect of any lot shall be, for the purposes of this Regulation, the provisional moist weight of such lot;

(2) on completion of the operations mentioned in paragraph (1) of this Regulation, the rehandler shall do the following things—

(a) in case he does not propose to carry out the required tests for moisture of the tobacco supplied by such person—

(i) draw in the presence of an inspector of the Minister or an officer of Customs and Excise from the matured tobacco and the non-matured tobacco a sample, comprising not less than one leaf from each lot and not less than six leaves in all,

(ii) enclose such sample in an air-tight glass jar and label it with a label bearing the name and reference number of the supplier, and the date of sampling in the presence of such inspector or officer who shall seal such jar and initial such label,

(iii) send such sample to a Public Analyst for analysis and report as to the moisture content thereof;

(b) in case the rehandler proposes to carry out the required tests for moisture of such tobacco, he shall draw from the matured tobacco and the non-matured tobacco in duplicate a sample comprising not less than one leaf from each lot and not less than six leaves in all, retain one of such samples and test the other of the said samples for moisture,

(c) as soon as the percentage by weight of the moisture of such sample has been ascertained enter the said percentage in the supplier's account, in the Column headed "Moisture Content" and the percentage so entered shall, for the purposes of this Regulation, be the ascertained percentage by weight of the moisture of all the supplier's tobacco;

(3) after the rehandler has taken the sample required by paragraph (2) he shall, in respect of the non-matured tobacco, do the following things:—

(a) mature such tobacco in accordance with the Minister's directions,

(b) in case after such maturing, each lot of such tobacco includes within it tobacco of one grade only, he shall enter in respect of each lot in the supplier's account in sub-column (3) of the column headed "Moist Weights" a weight correspondingly to the provisional moist weight of such lot and the weight so entered shall be, for the purposes of this Regulation, the moist weight of such lot,

(c) in case after such maturing any lot of such tobacco contains within it tobacco (in this sub-paragraph referred to as different tobacco) differing in grade from the major part of such lot, the rehandler shall—

(i) remove from each lot any different tobacco therein, and the total quantity of tobacco removed under this clause is in this sub-paragraph referred to as the removed tobacco,

(ii) then transfer such of the removed tobacco as is of a grade corresponding to that of the tobacco then contained in any lot to such lot,

(iii) enter, in respect of any lot from or to which no tobacco has been removed or transferred, in the supplier's account in sub-column (3) of the column headed "Moist Weight" a weight equal to the provisional moist weight of such lot, and enter, in respect of any lot from which any tobacco has been removed but to which none has been transferred, in the supplier's account in the said sub-column (3) a weight equal to the provisional moist weight of such lot less the weight of the tobacco so removed, and enter, in respect of any lot to which any tobacco has been transferred but from which none has been removed, in the supplier's account in the said sub-column (3) a weight equal to the provisional moist weight of such lot and the weight of the tobacco so transferred, and enter, in respect of any lot from and to which tobacco has been removed and transferred, in the supplier's account in the said sub-column (3) a weight equal to the result obtained by subtracting from the provisional moist weight of such lot the weight of the tobacco so removed and adding to the said result the weight of the tobacco so transferred, and the weight so entered in respect of any lot shall be, for the purposes of this Regulation, the moist weight of such lot;

(iv) if after the completion of operations mentioned in the immediately preceding clauses of this sub-paragraph any portion of the removed tobacco has not been transferred to any lot, the said portion shall constitute another lot, and the rehandler shall enter the weight thereof in the supplier's account in the sub-column (3) and the weight so entered shall be, for the purpose of this Regulation, the moist weight of such lot ;

(4) as soon as the rehandler has taken the sample required by paragraph (2) he shall in respect of each lot of matured tobacco do the following things, and as soon as he has complied with the provisions of paragraph (3) he shall, in respect of each lot as then constituted of tobacco which required to be matured, do the following things, that is to say :—

(a) draw from such lot a sample (in this Regulation referred to as a lot sample) comprising not less than six hands and weighing not more than two pounds,

(b) compare each lot sample with the grade sample to which it corresponds, and enter, in respect of the lot from which such lot sample was drawn, in the supplier's account in the column headed " Appropriate Price per pound " the price per pound of tobacco corresponding to the tobacco in such grade sample as stated on the label attached to such grade sample, and the expression " the appropriate price per pound " when used in this Regulation in relation to the tobacco contained in such lot means the price per pound so entered in respect of such lot ;

(c) affix to each lot sample a label bearing the following particulars—

(i) the name and reference number of the supplier,

(ii) the grade of tobacco represented by such lot sample,

(iii) the moist weight of the lot from which such lot sample was taken,

(iv) the appropriate price per pound of such tobacco,

(v) the date of taking the sample,

(d) wrap each lot sample in a waterproof cover and store it in a moisture-proof bin ;

(5) as soon as the ascertained percentage by weight of moisture of all the supplier's tobacco has been ascertained and the provisions of paragraph (4) have been complied with, the rehandler shall in respect of each lot do the following things :—

(a) ascertain the moisture-free weight of such lot by deducting from the moist weight of such lot a percentage of such moisture weight corresponding to the ascertained percentage by weight of moisture,

(b) enter in the supplier's account in the column headed " Estimated Dry Weight " a weight equal to the sum of the following weights, namely, the moisture-free weight of such lot and one-ninth of such moisture-free weight, and the weight so entered shall be, for the purposes of this Regulation, the dry weight of such lot ;

(6) when the dry weight of every lot of tobacco has been ascertained, the rehandler shall do the following things, that is to say :—

(a) value each lot separately on the basis of the dry weight thereof and the appropriate price per pound of the tobacco in such lot, and enter in respect of such lot the result of such valuation in the supplier's account in the column headed " Relative Value,"

(b) add together the values of all such lots as valued under the immediately preceding clause, and enter the result of such addition in the supplier's account at the foot of the column headed " Relative Value,"

and the result of such addition shall be, for the purposes of the Tobacco Act, 1934 , the relative value of the tobacco grown in such year and supplied to such rehandling station by such person.

Given under my Seal of Office, this 22nd day of November, 1934.

SEAMAS O RIAIN,

Minister for Agriculture.

SCHEDULE.

TOBACCO ACT, 1934 .

T.1.

Rehandling Station............................................................ 

Rehandler............................................................ . in account with

Supplier's Name.................................................. Full Address.............................. Tobacco Grown in Year 193.....

Date

Gross

Tare

Net

Acres Sq. Yds.

No. of Packages Received

Weight (lb.)

Before Grading

............

............

............

............

Area Grown ................... Licence No........

Receiving Weight (Gross)...lb.

  ,,

Before Maturing

............

............

............

............

Date Received..........

  ,,

After Maturing

............

............

............

............

Summary of Total Amount Due to Supplier.

Class

Type

Grade

Moist Weights

Moisture Content

Estimated Dry Weight (Containing 10% Moisture)

Appropriate Price per lb.

Relative Value

The Total Basic Price of all Rehandled Tobacco (as sold) was .......% of the total Relative Value of the Tobacco (as graded)

(1)

(2)

(3)

lb.

lb.

lb.

%

Share of Supplier in Total Basic Price of Tobacco

Share of Bonus allowed to Supplier by Minister

TOTAL AMOUNT PAYABLE TO SURPLIER

Advances Made to Supplier

£

s.

d.

Date

Waste

TOTAL ADVANCES

Totals

Balance due to Supplier

Condition of the Tobacco when it was graded, as regards any Defects relative to :

(For Department's Use.)

(a) Growing

(b) Curing

(c) Grading

(d) Packing

............................................

Signature of Rehandler.

Date:

TOBACCO ACT, 1934 .

T.2.

Rehandling............................................................ 

Tobacco Grown in Year 19......

Rehandling Station............................................................ 

RETURN OF PACKAGES OF TOBACCO DEPOSITED IN BONDED WAREHOUSE.

PARTICULARS REGARDING EACH PACKAGE.

(NOTE.—Moisture: The results of all Tests actually made are to be given. For Packages not actually tested, estimated Moisture should be given, and " est " inserted after the figure).

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

Package

Class

Type

Grade

Moisture

Preliminary Packed Weight

Bonding Weight

Gross Selling Weight

Allowance for Shrinkage

Net Selling Weight

Basic Price

Catalogue Price

(For Department's Use)

No.

Mark

per lb.

per Package

per lb.

per Package

%

lb.

lb.

lb.

lb.

lb.

s. d.

£ s. d.

s. d.

£ s. d.

TOTALS

T.3

TOBACCO ACT, 1934 .

Name of Rehandler...................................................

Return of Yield of the different Classes, Types and Grades of Tobacco grown

in Year........................rehandled at.................................

Class

Type

Grade

Numbers of Packages

Net Selling Weight (lbs.)

Basic Price

Per lb.

Total

d.

£ s. d.

TOTALS

Waste—Net weight (lb.).....................

Condition as to moisture and extraneous matter:

............................................................ ............................................................ ........................................

............................................................ ............................................................ ........................................

............................................................ ............................................................ ........................................

............................................................ ............................................................ ........................................

............................................................ .................................................

Signature of Rehandler

TOBACCO ACT, 1934 .

T.4.

WAGES RECORD.

Week ending.................................19

REHANDLING STATION................................................

Name Sunday Monday Tuesday Wednesday Thursday Friday Saturday Weekly Summary Total Wages Insurance Deductions Net Wages Paid Employer's Contribution Total Wages and Insurance Hours Hours Hours Hours Hours Hours Hours Hours Rate per Hour Wages Receiving Grading Maturing Packing Warehousing Receiving Grading Maturing Packing Warehousing Receiving Grading Maturing Packing Warehousing Receiving Grading Maturing Packing Warehousing Receiving Grading Maturing Packing Warehousing Receiving Grading Maturing Packing Warehousing Receiving Grading Maturing Packing Warehousing Receiving Grading Maturing Packing Warehousing Receiving Grading Maturing Packing Warehousing H. U. H. U. s. d. s. d. s. d. s. d. s. d. £ s. d. s. d. s. d. £ s. d. s. d. s. d. £ s. d. Total

/images/v21p0413.jpg

TOBACCO ACT, 1934 .

T.5.

Rehandler ...........................................................

Tobacco Grown in Year 193......

Rehandling Station............................................................ 

RECORD OF MATERIALS (OTHER THAN TOBACCO AND PERMANENT EQUIPMENT) PURCHASED.

Ref. No.

From Whom Purchased

Particulars

Total Amount

Receiving

Grading

Maturing

Packing

Marketing

Capital Expenditure

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

£ s. d.

T.6.

TOBACCO ACT, 1934 .

DETAILED PARTICULARS OF THE PERMANENT EQUIPMENT

At.................................... Rehandling Station.

Season ended.......................................

Description

Year of Purchase

Cost Price

Yearly Rate of Depreciation

Written-off in Current Year

Written-off to Date

Present Value

£ s. d.

%

£ s. d.

£ s. d.

£ s. d.

Totals

TOBACCO ACT, 1934 .

T.7.

STATEMENT OF EXPENSES INCURRED IN RELATION TO TOBACCO GROWN IN YEAR 193......

Rehandler.............................................

STATEMENT OF EXPENSES.

WAGES:

Preliminary Operations

.......................................

Receiving  ,,

.......................................

Grading   ,,

.......................................

Maturing  ,,

.......................................

Packing  ,,

.......................................

Marketing  ,,

.......................................

Total Wages

Materials:

Preliminary Operations

.......................................

Receiving  ,,

.......................................

Grading    ,,

.......................................

Maturing   ,,

.......................................

Packing   ,,

.......................................

Marketing  ,,

.......................................

Total Materials

Other Charges:

Rent

.......................................

Rates and Taxes

.......................................

Insurance

.......................................

Repairs

.......................................

Office Expenses

.......................................

.......................................

.......................................

.......................................

.......................................

.......................................

.......................................

Total Other Charges

TOTAL EXPENSES

£