I move:
(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 11th day of April, 1962, 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 14 of the Finance Act, 1961 (No. 23 of 1961).
(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 11th day of April, 1962, 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 14 of the Finance Act, 1961.
(3) That the rebate on hard pressed tobacco mentioned in subsection (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 11th day of April, 1962, be at the rate of sixteen shillings and fivepence per pound.
(4) That the rebates on unmanufactured tobacco mentioned in subsection (3) of section 20 of the Finance Act, 1932 (No. 20 of 1932), and subsection (5) of section 19 of the Finance Act, 1934 (No. 31 of 1934), shall not be payable in respect of any unmanufactured tobacco received by a licensed manufacturer of tobacco on or after the 11th day of April, 1962.
(5) That every licensed manufacturer of tobacco shall, on and after the 11th day of April, 1962, be entitled to receive a rebate as follows in respect of unmanufactured tobacco received by him upon which the duty of customs imposed by section 20 of the Finance Act, 1932, or the duty of excise imposed by section 19 of the Finance Act, 1934, has been paid:—
Rate of Rebate |
|
Where the quantity received in any year commencing on the 11th day of April— |
|
does not exceed 50,000 lbs. |
1s. 6d. per lb. for each lb. thereof. |
exceeds 50,000 lbs. |
1s. 6d. per lb. for each of the first 50,000 lbs. |
(6) 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. |
2 |
13 |
2 |
containing less than 10 lbs. of moisture in every 100 lbs. weight thereof |
,, |
2 |
19 |
1 |
if unstripped or unstemmed:— |
||||
containing 10 lbs. or more of moisture in every 100 lbs. weight thereof |
,, |
2 |
13 |
1½ |
containing less than 10 lbs. of moisture in every 100 lbs. weight thereof |
,, |
2 |
19 |
0½ |
Full |
Preferential |
||||||
£ |
s. |
d. |
£ |
s. |
d. |
||
Manufactured:— |
|||||||
cigars |
the lb. |
3 |
7 |
6 |
2 |
16 |
3 |
cigarettes |
,, |
3 |
5 |
6 |
2 |
14 |
7 |
Cavendish or Negrohead |
,, |
3 |
7 |
0 |
2 |
15 |
10 |
Cavendish or Negrohead manufactured in bond |
,, |
3 |
6 |
6 |
2 |
15 |
5 |
other manufactured tobacco |
the lb. |
3 |
5 |
0 |
2 |
14 |
2 |
snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof |
,, |
3 |
4 |
6 |
2 |
13 |
9 |
snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof |
,, |
3 |
7 |
0 |
2 |
15 |
10 |
PART II.
Excise.
£ |
s. |
d. |
||
Unmanufactured:— |
||||
containing 10 lbs. or more of moisture in every 100 lbs. weight thereof |
the lb. |
2 |
12 |
0½ |
containing less than 10 lbs. of moisture in every 100 lbs. weight thereof |
,, |
2 |
17 |
10 |
Manufactured:— |
||||
Cavendish or Negrohead manufactured in bond |
,, |
2 |
14 |
0½ |