Finance Act 1902

PART I

			£	s.	d.
Wheat,	Peas (not fresh),	} the cwt.	} 0	} 0	} 3
Barley,	Beans (not fresh),
Oats,	Lentils, )
Eye,	Rice (other than whole and cleaned rice).
Buckwheat,
Maize,		} the cwt.	} 0	} 0	} 1 ½
Any offals which are feeding stuffs and are proved to the satisfaction of the Commissioners of Customs not to contain more than fifty per cent. of starch. J

Provided that, as from the fifteenth day of April up to the seventeenth day of June nineteen hundred and two, the said duty of 1 ½ d. on maize and offals shall be deemed to have been chargeable at the rate of 3d., but where it is proved to the satisfaction of the Commissioners of Customs that the said duty of 3d. has been paid during that period on any maize or offals, and that the excess of that duty over the duty of 1 ½ d. has not been recovered from any person to whom the maize or offals have been delivered after importation, the Commissioners of Customs may remit the excess

" Offals " mean the bran, pollards, germs, husks, culms, dust, or other similar bye-products of maize and the articles liable to the above-mentioned duty of threepence.