I move Resolution No. 8:—
(1) That the duty of customs on tobacco imposed by Section 20 of the Finance Act, 1932 (No. 20 of 1932), shall, as on and from the 3rd day of April, 1952, be charged, levied and paid at the several rates specified in Part I of the Schedule to this Resolution in lieu of the several rates at which the said duty is now chargeable by virtue of Section 8 of the Finance Act, 1948 (No. 12 of 1948).
(2) That the duty of excise on tobacco imposed by Section 19 of the Finance Act, 1934 (No. 31 of 1934), shall, as on and from the 3rd day of April, 1952, be charged, levied and paid at the several rates specified in Part II of the Schedule to this Resolution in lieu of the several rates at which the said duty is now chargeable by virtue of Section 16 of the Finance Act, 1949 (No. 13 of 1949).
(3) That sub-sections (3) and (4) of the said Section 19 of the Finance Act, 1934, and sub-section (5) thereof subject to paragraph (4) of this Resolution, shall apply to tobacco which is chargeable with the duty of excise imposed by sub-section (1) of the said Section 19 at a rate specified in Part II of the Schedule to this Resolution, and for the purpose of such application references in the said sub-sections (3), (4) and (5) of the said Section 19 to Part I of the Sixth Schedule to the said Finance Act, 1934, shall be construed and have effect as references to Part II of the Schedule to this Resolution.
(4) That the rebate on unmanufactured tobacco mentioned in sub-section (3) of Section 20 of the Finance Act, 1932, as amended by Section 18 of the Finance Act, 1934, and in sub-section (5) of Section 19 of the Finance Act, 1934, shall, on and from the 3rd day of April, 1952, be at the rate of 5d. per lb.
(5) That the rebate on hard pressed tobacco mentioned in sub-section (2) of Section 17 of the Finance Act, 1940 (No. 14 of 1940), shall, in respect of any such tobacco sold and sent out for use within the State by any licensed manufacturer on or after the 3rd day of April, 1952, be at the rate of 9/8 per lb.
(6) That as respects unmanufactured tobacco which, apart from this paragraph, would be entitled by virtue of Section 5 of the Finance Act, 1950 (No. 18 of 1950), to the preferential rates of customs duties specified in the Second Schedule to the Finance Act, 1949, the duty of customs chargeable thereon on delivery from bonded warehouse shall, as on and from the 3rd day of April, 1952, be charged, levied and paid at the rates for unmanufactured tobacco specified in Part I of the Schedule to this Resolution, subject to each of those rates being reduced by the amount by which the corresponding rate specified in the said Second Schedule to the Finance Act, 1949, is less than the corresponding rate specified in Part I of the Second Schedule to the Finance Act, 1948.
(7) 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.
DUTIES ON TOBACCO.
PART I.
CUSTOMS.
|
£ |
s. |
d. |
||
|
Unmanufactured:— |
||||
|
If Stripped or Stemmed:— |
||||
|
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof |
the lb. |
1 |
14 |
10½ |
|
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof |
,, |
1 |
18 |
9½ |
|
If Unstripped or Unstemmed:— |
||||
|
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof |
,, |
1 |
14 |
10 |
|
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof |
,, |
1 |
18 |
9 |
|
Full |
Preferential |
||||||
|
£ |
s. |
d. |
£ |
s. |
d. |
||
|
Manufactured:— |
|||||||
|
Cigars |
the lb. |
2 |
5 |
0 |
1 |
17 |
6 |
|
Cigarettes |
,, |
2 |
4 |
6 |
1 |
17 |
1 |
|
Cavendish or Negrohead |
,, |
2 |
4 |
0 |
1 |
16 |
8 |
|
Cavendish or Negrohead Manufactured in Bond |
,, |
2 |
3 |
6 |
1 |
16 |
3 |
|
Other Manufactured Tobacco |
,, |
2 |
3 |
6 |
1 |
16 |
3 |
|
Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof |
,, |
2 |
2 |
0 |
1 |
15 |
0 |
|
Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof |
,, |
2 |
4 |
0 |
1 |
16 |
8 |
PART II.
EXCISE.
|
£ |
s. |
d. |
||
|
Unmanufactured:— |
||||
|
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof |
the lb. |
1 |
12 |
2½ |
|
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof |
,, |
1 |
15 |
9 |
|
Manufactured:— |
||||
|
Cavendish or Negrohead Manufactured in Bond |
,, |
1 |
16 |
3 |
