I move:—
1. That an Excise duty of five shillings shall be charged, levied, and paid for and upon every licence issued under the Tobacco Act, 1934 (No. 37 of 1934), and in that Act referred to as a grower's licence, that is to say, a licence to grow tobacco in a specified year on specified lands and to cure such tobacco.
2. That an Excise duty of ten shillings shall be charged, levied, and paid for and upon every licence issued under the Tobacco Act, 1934 (No. 37 of 1934), and in that Act referred to as a curer's licence, that is to say, a licence to cure, in the premises to which such licence relates, tobacco grown in a specified year.
3. That an Excise duty of one pound shall be charged, levied, and paid for and upon every licence issued under the Tobacco Act, 1934 (No. 37 of 1934), and in that Act referred to as a rehandler's licence, that is to say, a licence to rehandle, in the premises to which such licence relates, tobacco grown in a specified year.
4. That an Excise duty of five shillings shall be charged, levied, and paid for and upon every licence issued under Part IV of the Tobacco Act, 1934 (No. 37 of 1934), and in that Act referred to as an experimental manufacturer's licence, that is to say, a licence to grow tobacco in a specified year on specified land and to cure and rehandle such tobacco.
5. That sub-section (1) of Section 3 of the Finance Act, 1908, shall be repealed.
6. It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect by virtue of the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).
This Resolution deals with the Excise duty on licences to grow and rehandle tobacco. The Tobacco Act of this year makes provision for the issuing of licences (1) to grow tobacco and to cure tobacco so grown, (2) to cure home grown tobacco and (3) to rehandle home grown tobacco. The legislation before the House provides for the payment respectively of Excise duty of 5/-, 10/- and £1 licences. There is also provision in the Tobacco Act for the issuing to a very limited number of persons called experimental manufacturers of licences to grow and rehandle such tobacco. The Resolution provides for an Excise licence duty of 5/- for such experimental manufacturer's licence.