Finance Act, 1902

SCHEDULES.

FIRST SCHEDULE.

Duties.

Part I.

/images/en.act.1902.0007.1.png

Provided that, as from the fifteenth day of April up to the seventeenth day of June nineteen hundred and two, the said duty of 1½d. on maize and offals shall be deemed to have been chargeable at the rate of 3d., but where it is proved to the satisfaction of the Commissioners of Customs that the said duty of 3d. has been paid during that period on any maize or offals, and that the excess of that duty over the duty of 1½ d. has not been recovered from any person to whom the maize or offals have been delivered after importation, the Commissioners of Customs may remit the excess.

“Offals” mean the bran, pollards, germs, husks, culms, dust, or other similar bye-products of maize and the articles liable to the above-mentioned duty of threepence.

Part II.

/images/en.act.1902.0007.2.png

Provided that, as from the fifteenth day of April up to the seventeenth day of June 1902, the said duty of 2½d. on the meal or milled products of maize shall be deemed to have been chargeable at the rate of 5d., but where it is proved to the satisfaction of the Commissioners of Customs that the said duty of 5d. has been paid during that period on any meal or milled products of maize, and that the excess of that duty over the duty of 2½d. has not been recovered from any person to whom the meal or milled products of maize have been delivered after importation, the Commissioners of Customs may remit the excess.