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18 1939

FINANCE ACT, 1939

SECOND SCHEDULE.

Duties on Tobacco.

Customs.

Part I.

Unmanufactured:—

s.

d.

If Stripped or Stemmed:—

Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof

the lb.

10

Containing less than 10 lbs. of moisture in every 100 lbs weight thereof

11

10½

Unmanufactured:

If Unstripped or Unstemmed:—

s.

d.

Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof

the lb.

10

8

Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof

11

10

Full

Preferential

s.

d.

s.

d.

Manufactured, viz.:—

Cigars

the lb.

20

4

16

111/3

Cigarettes

16

5

13

8⅙

Cavendish or Negrohead

15

7

12

11⅚

Cavendish or Negrohead Manufactured in Bond

13

6

11

3

Other Manufactured Tobacco

13

6

11

3

Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof

12

10

10

81/3

Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof

15

7

12

11⅚

Excise.

Part II.

Unmanufactured, viz.:—

s.

d.

Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof

the lb.

9

10

Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof

10

11

Manufactured, viz.:—

Cavendish or Negrohead Manufactured in Bond

12

  9

Part III.

Unmanufactured, viz.;—

s.

d.

Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof

the lb.

8

8

Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof

9

7

Manufactured, viz.:—

Cavendish or Negrohead Manufactured in Bond

11

3