Finance Act, 1934

Excise duty on home-grown tobacco.

19.—(1) In lieu of the excise duties on tobacco imposed by sub-sections (2) and (3) of section 17 of the Finance Act, 1933 (No. 15 of 1933), and the duties mentioned in sub-section (4) of the said section 17 , excise duty at the rates (save as is otherwise provided in this section) specified in Part I of the Sixth Schedule to this Act shall be charged, levied, and paid on all tobacco which is grown in Saorst[html]t Eireann and is not shown to the satisfaction of the Revenue Commissioners to have been grown before the 1st day of January, 1934.

(2) Where it is shown to the satisfaction of the Revenue Commissioners in respect of any tobacco (in this sub-section referred to as the chargeable tobacco) chargeable with the excise duty imposed by this section that the chargeable tobacco was grown and manufactured under licence in Saorst[html]t Eireann by a licensed manufacturer of tobacco who—

(a) in the year 1933, grew tobacco under licence in Saorst[html]t Eireann and cured and manufactured such tobacco under licence in Saorst[html]t Eireann, and

(b) in the year 1934 and every (if any) subsequent year up to and including the year in which the said duty is payable on the chargeable tobacco, has manufactured under licence in Saorst[html]t Eireann tobacco grown by him under licence in Saorst[html]t Eireann and no other tobacco,

the said duty imposed by this section shall be and be deemed always to have been chargeable at the rates specified in Part II of the Sixth Schedule to this Act in lieu of the rates specified in Part I of the said Schedule, and the appropriate refund of duty shall be made accordingly.

(3) Where—

(a) any unmanufactured tobacco grown in Saorst[html]t Eireann and shown to the satisfaction of the Revenue Commissioners to have been grown after the 1st day of January, 1934, is exported, or

(b) any tobacco grown in Saorst[html]t Eireann and deposited in a bonded warehouse is shown to the satisfaction of the Revenue Commissioners to have been grown after the 1st day of January, 1934, and to have been manufactured in such warehouse into cavendish or negrohead which would, if delivered from such warehouse, be chargeable with the duty imposed by this section at a rate specified in the Sixth Schedule to this Act,

there shall, subject to the provisions of the next following sub-section of this section, be paid in respect of every pound of such tobacco an allowance of twopence to (as the case may be) the exporter or the manufacturer of such tobacco.

(4) No allowance shall be payable under the next preceding sub-section of this section—

(a) in respect of any tobacco which, in the opinion of the Revenue Commissioners, is not in a marketable condition or has not been fully cured, nor

(b) otherwise than upon production to the officer by whom such allowance is payable of a certificate from the proper officer of customs and excise that the tobacco has been exported or has been manufactured into cavendish or negrohead in a bonded warehouse, nor

(c) after the expiration of two years from the exportation of such tobacco or the deposit of such tobacco in the bonded warehouse, as the case may be.

(5) Where a person licensed to carry on the business of a licensed manufacturer of tobacco is entitled to the rebate mentioned in sub-section (3) of section 20 of the Finance Act, 1932 (No. 20 of 1932), such person shall be entitled to receive a like rebate (but at the rate of threepence and one half-penny per pound) in respect of every pound of unmanufactured tobacco, on which the excise duty imposed by this section has been paid, received by such person and on which such rebate has not previously been paid.