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Finance (No. 2) Act 1915

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This is the original version (as it was originally enacted).

SECOND SCHEDULETOBACCO

Part IAdditional Customs Duties

Upon tobacco unmanufactured, viz.:—s.d.
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof—
Unstrippedthe lb.110
Strippedthe lb.110
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof—
Unstrippedthe lb.20 ½
Strippedthe lb.20 ½
Upon tobacco manufactured, viz. :—
Cigarsthe lb.36
Cigarettesthe lb.210
Cavendish or negroheadthe lb.28
Cavendish or negrohead manufactured in bondthe 1b.24
Other manufactured tobaccothe lb.24
Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereofthe lb.22 ½
Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereofthe lb.28

Part IIAdditional Excise Duties

Upon tobacco unmanufactured, viz.:—s.d.
Tobacco containing 10 lbs. or more of moisture in every 100 lbs. weight thereofthe lb.110
Tobacco containing less than 10 lbs. of moisture in every 100 lbs. weight thereofthe lb.20 ½
Upon tobacco manufactured, viz.:—
Cavendish or negrohead manufactured in bond -and so in proportion for any less quantity.the lb.24

Part IIIRates of Drawback

s.d.
Cigarsthe lb.63
Cigarettesthe lb.61 ½
Cut, roll, cake, or other manufactured tobaccothe lb.60
Snuff (not being offal snuff)the lb.59
Stalks, shorts, or other refuse of tobacco (including offal snuff)the lb.57 ½

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