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— | |||
| 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
| Upon tobacco unmanufactured, viz. :— | s. | d. |
| 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 7/8 | |
| Upon tobacco manufactured, viz. :— | ||
| Cavendish or Negrohead manufactured in bond the pound | 9 | 4 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. | |
| 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 |