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 12th day of May, 1965, 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 subsection (1) of section 17 of the Finance Act, 1964 (No. 15 of 1964).
(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 12th day of May, 1965, 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 subsection (2) of section 17 of the Finance Act, 1964.
(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 12th day of May, 1965, be at the rate of one pound three shillings and nine pence per pound.
(4) 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 per cent or more by weight of moisture the lb. |
3 |
6 |
0 |
containing less than 10 percent by weight of moisture ,, |
3 |
13 |
4 |
if unstripped or unstemmed:— |
|||
containing 10 per cent or more by weight of moisture ,, |
3 |
5 |
11½ |
containing less than 10 per cent by weight of moisture ,, |
3 |
13 |
3½ |
Full |
Preferential |
|||||
£ |
s. |
d. |
£ |
s. |
d. |
|
Manufactured:— |
||||||
cigars the lb. |
4 |
3 |
0 |
3 |
9 |
2 |
cigarettes ,, |
4 |
0 |
6 |
3 |
7 |
1 |
Cavendish or Negrohead ,, |
4 |
2 |
6 |
3 |
8 |
9 |
Cavendish or Negrohead manufactured in bond ,, |
4 |
2 |
0 |
3 |
8 |
4 |
other manufactured tobacco ,, |
4 |
0 |
6 |
3 |
7 |
1 |
snuff containing more than 13 percent by weight of moisture ,, |
4 |
0 |
0 |
3 |
6 |
8 |
snuff not containing more than 13 percent by weight of moisture ,, |
4 |
2 |
6 |
3 |
8 |
9 |
PART II.
Excise.
£ |
s. |
d. |
|
Unmanufactured:— |
|||
containing 10 per cent or more by weight of moisture the lb. |
3 |
4 |
10½ |
containing less than 10 per cent by weight of moisture ,, |
3 |
12 |
1 |
Manufactured:— |
|||
Cavendish or Negrohead manufactured in bond ,, |
3 |
6 |
10½ |