I beg to propose Financial Resolution No. 9, which provides for a new excise duty on home-grown tobacco:—
(1) That sub-section (2) of Section 20 of the Finance Act, 1932 (No. 20 of 1932), shall apply only to tobacco which is shown to the satisfaction of the Revenue Commissioners to have been grown before the 1st day of January, 1934.
(2) That excise duty at the rates specified in Part I of the Schedule to this Resolution shall be charged, levied, and paid on all tobacco which—
(a) is grown in Saorstát Eireann, and
(b) is not shown to the satisfaction of the Revenue Commissioners to have been grown before the 1st day of January, 1934, and
(c) is duly delivered from warehouse and consigned to and received by a licensed manufacturer of tobacco who manufactures only tobacco grown in Saorstát Eireann.
(3) That excise duty at the rates specified in Part II of the Schedule to this Resolution shall be charged, levied, and paid on all tobacco grown in Saorstát Eireann which is not shown to the satisfaction of the Revenue Commissioners to have been so grown before the 1st day of January, 1934, and is not chargeable with the duty mentioned in the next preceding paragraph of this Resolution.
(4) That the excise duty mentioned in the two next preceding paragraphs of this Resolution is in lieu of the excise duty chargeable under Section 7 of the Finance Act, 1918, as modified by Section 9 of the Finance Act, 1919.
(5) That where it is shown to the satisfaction of the Revenue Commissioners that the duty mentioned in this Resolution has been paid on any tobacco at a rate specified in Part I of the Schedule to this Resolution and that the manufacturer who received such tobacco has not received any tobacco grown in Saorstát Eireann on which no duty has been paid, drawback shall, subject to the provisions affecting the allowance of drawback contained in the Schedule to the Finance Act, 1904, be allowed at the rates specified in Part III of the Schedule to this Resolution.
(6) That where the Revenue Commissioners are satisfied either that the duty mentioned in this Resolution has been paid on any tobacco at a rate mentioned in Part I of the Schedule to this Resolution and the manufacturer who received such tobacco has also received tobacco grown in Saorstát Eireann on which no duty has been paid or that the said duty has been paid on any tobacco at a rate mentioned in Part II of the Schedule to this Resolution, drawback shall, subject to the provisions affecting the allowance of drawback contained in the Schedule to the Finance Act, 1904, be allowed at such rates as the Revenue Commissioners shall determine.
(7) That where
(a) any unmanufactured tobacco grown in Saorstát 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 Saorstát 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 tobacco which would, if delivered from such warehouse, be chargeable with the duty mentioned in this Resolution at a rate specified in Part I of the Schedule to this Resolution,
there shall, subject to the provisions of the next following paragraph of this Resolution, 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.
(8) That no allowance shall be payable under the next preceding paragraph of this Resolution—
(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 tobacco 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.
SCHEDULE.
PART 1.
RATES OF EXCISE DUTIES ON TOBACCO.
|
Unmanufactured, viz.:— |
s. |
d. |
|
|
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof |
the lb. |
5 |
6 |
|
Containing less than 10 lbs. of moisture in every 100 lbs. thereof |
,, |
6 |
1¼ |
|
Manufactured, viz.:— |
|||
|
Cavendish or Negrohead manufactured in Bond |
,, |
7 |
1½ |
PART II.
RATES OF EXCISE DUTIES ON TOBACCO.
|
Unmanufactured, viz.:— |
s. |
d. |
|
|
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof |
the lb. |
6 |
8 |
|
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof |
,, |
7 |
4¾ |
|
Manufactured, viz.:— |
|||
|
Cavendish or Negrohead manufactured in Bond |
,, |
8 |
7¾ |
PART III.
RATES OF DRAWBACK WHERE THE EXCISE DUTIES HAVE BEEN PAID AT THE RATES SPECIFIED IN PART I OF THIS SCHEDULE.
|
s. |
d. |
||
|
Cigars |
the lb. |
6 |
4¾ |
|
Cigarettes |
,, |
6 |
3 |
|
Cut, roll, cake or other manufactured tobacco |
,, |
6 |
1 |
|
Snuff (not being offal snuff) |
,, |
5 |
10¾ |
|
Stalks, shorts or other refuse of tobacco (including offal snuff) |
,, |
5 |
9 |
