Finance (No. 2) Act 1931

Section 2.

FIRST SCHEDULE Tobacco

PART I

Customs Duties

		s.	d.
Upon tobacco unmanufactured, viz.—
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof—
Unstripped	the pound	9	6
Stripped	the pound	9	6 ½
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof—
Unstripped	the pound	10	6
Stripped	the pound	10	6 ½
Upon tobacco manufactured, viz. :—
Cigars	the pound	18	1
Cigarettes	the pound	14	7
Cavendish or Negrohead	the pound	13	9
Cavendish or Negrohead manufactured in	bond the pound	12	0
Other manufactured tobacco	the pound	12	0
Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof	the pound	11	4
Snuff not containing more than 13 lbs. of moisture in every 100 lbs weight thereof	the pound	13	9

PART II

Excise Duties

		s.	d.
Upon tobacco unmanufactured, viz. :—
Tobacco containing 10 lbs. or more of moisture in every 100 lbs. weight thereof	the pound	7	3 ½
Tobacco containing less than 10 lbs. of moisture in every 100 lbs. weight thereof	the pound	8	0 ⅞
Upon tobacco manufactured, viz. :—
Cavendish or Negrohead manufactured in bond	the pound	9	4 ⅞
and so on proportion for any less quantity.

PART III

Drawback

Description of Tobacco.	Rate per pound.
	In respect of tobacco on which full customs duty has been paid.		In respect of tobacco on which customs duty at a preferential rate, or excise duty, has been paid.
	s.	d.	s.	d.
Cigars	10	9	8	5
Cigarettes	10	6	8	2
Cut, roll, cake, or other manulac-tured tobacco	10	3	8	0
Snuff (not being offal snuff)	10	0	7	10
Stalks, shorts or other reluse of tobacco, including offal snuff	9	9	7	7