I move:
(1) That the duties of customs imposed by Section 20 of the Finance Act, 1932 (No. 20 of 1932), shall, in respect of tobacco imported into Saorstát Eireann on or after the 16th day of May, 1935, be charged, levied, and paid at the several rates specified in the Schedule to this Resolution in lieu of the rates specified in Part I of the Third Schedule to the said Finance Act, 1932.
(2) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).
SCHEDULE.
|
Full (per lb.) |
Preferential (per lb.) |
|||
|
Unmanufactured:— |
s. |
d. |
s. |
d. |
|
If Stripped or Stemmed:— |
||||
|
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof |
10 |
0½ |
— |
|
|
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof |
11 |
1½ |
— |
|
|
If Unstripped or Unstemmed:— |
||||
|
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof |
10 |
0 |
— |
|
|
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof |
11 |
1 |
— |
|
|
Manufactured, viz:— |
s. |
d. |
s. |
d. |
|
Cigars |
19 |
1 |
15 |
10? |
|
Cigarettes |
15 |
5 |
12 |
10? |
|
Cavendish or Negrohead |
14 |
7 |
12 |
10? |
|
Cavendish or Negrohead Manufactured in Bond |
12 |
8 |
10 |
6? |
|
Other Manufactured Tobacco |
12 |
8 |
10 |
6? |
|
Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof |
12 |
0 |
10 |
0 |
|
Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof |
14 |
7 |
12 |
1? |
This Resolution provides for an increase of 8d. per lb. in the basic rate of the customs duty on unmanufactured tobacco. Of course the increase will be passed on to the consumer. We anticipate a total increase of £160,000 in the yield from these duties.
