Finance (No. 2) Act, 1939

SECOND SCHEDULE.

DUTIES ON TOBACCO.

CUSTOMS.

PART I.

Unmanufactured:—

If Stripped or Stemmed:—

s.

d.

Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof

the lb.

13

Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof

14

10½

If Unstripped or Unstemmed:—

Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof

13

4

Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof

14

10

Full

preferential

Manufactured, viz.:—

s.

d.

s.

d.

Cigars

the lb.

25

  5

21

2⅙

Cigarettes

20

  6

17

   1

Cavendish or Negrohead

19

  6

16

   3

Cavendish or Negrohead Manufactured in Bond

16

11

14

1⅙

Other Manufactured Tobacco

16

11

14

1⅙

Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof

16

  1

13

45/6

Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof

19

  6

16

   3

EXCISE.

PART II.

Unmanufactured, viz.:—

s.

d.

Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof

the lb.

12

6

Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof

13

10

Manufactured, viz.:—

Cavendish or Negrohead Manufactured in Bond

16

3

PART III.

Unmanufactured, viz.:—

s.

d.

Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof

the lb.

11

4

Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof

12

7

Manufactured, viz.:—

Cavendish or Negrohead Manufactured in Bond

14

8