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Finance (No. 2) Act 1931

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This is the original version (as it was originally enacted).

FIRST SCHEDULETobacco

Part I

Customs Duties

Upon tobacco unmanufactured, viz.—s.d.
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof—
Unstrippedthe pound96
Strippedthe pound96 ½
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof—
Unstripped -the pound106
Strippedthe pound106 ½
Upon tobacco manufactured, viz. :—
Cigarsthe pound181
Cigarettesthe pound147
Cavendish or Negroheadthe pound139
Cavendish or Negrohead manufactured inbond the pound120
Other manufactured tobaccothe pound120
Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof - the pound114
Snuff not containing more than 13 lbs. of moisture in every 100 lbs weight thereof - the pound139

Part II

Excise Duties

Upon tobacco unmanufactured, viz. :—s.d.
Tobacco containing 10 lbs. or more of moisture in every 100 lbs. weight thereof - - the pound73 ½
Tobacco containing less than 10 lbs. of moisture in every 100 lbs. weight thereof - - - the pound
80 7/8
Upon tobacco manufactured, viz. :—
Cavendish or Negrohead manufactured in bond the pound94 7/8
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.
Cigars10985
Cigarettes10682
Cut, roll, cake, or other manulac-tured tobacco10380
Snuff (not being offal snuff)100710
Stalks, shorts or other reluse of tobacco, including offal snuff9977

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