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Duties on certain kinds of tobacco.
61 & 62 Vict. c. 10.
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2.—(1) The duties of Customs payable under section one of the Finance Act, 1898, on manufactured tobacco, shall, as from the twentieth day of April nineteen hundred and four, be increased in the case of cigars by sixpence per pound, and in the case of cigarettes by one shilling per pound, and the duties payable under the same section on unmanufactured tobacco shall, as from the same date, be increased, in the case of stripped tobacco, by threepence per pound.
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(2) A rebate, at the rate of three-halfpence for every pound of tobacco, shall be allowed on any increased duty under this Act paid on or after the nineteenth day of July nineteen hundred and four in respect of any stripped tobacco which is shown, to the satisfaction of the Commissioners of Customs, to have been deposited in a bonded warehouse before, or to have been in an importing vessel consigned to a port in Great Britain or Ireland on, the twentieth day of April nineteen hundred and four.
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