Finance (No. 2) Act 1915

Section 9.

SECOND SCHEDULE TOBACCO

PART I Additional Customs Duties

		s.	d.
Upon tobacco unmanufactured, viz.:—
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof—
Unstripped	the lb.	1	10
Stripped	the lb.	1	10
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof—
Unstripped	the lb.	2	0 ½
Stripped	the lb.	2	0 ½
Upon tobacco manufactured, viz. :—
Cigars	the lb.	3	6
Cigarettes	the lb.	2	10
Cavendish or negrohead	the lb.	2	8
Cavendish or negrohead manufactured in bond	the 1b.	2	4
Other manufactured tobacco	the lb.	2	4
Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof	the lb.	2	2 ½
Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof	the lb.	2	8

PART II Additional Excise Duties

		s.	d.
Upon tobacco unmanufactured, viz.:—
Tobacco containing 10 lbs. or more of moisture in every 100 lbs. weight thereof	the lb.	1	10
Tobacco containing less than 10 lbs. of moisture in every 100 lbs. weight thereof	the lb.	2	0 ½
Upon tobacco manufactured, viz.:—
Cavendish or negrohead manufactured in bond -and so in proportion for any less quantity.	the lb.	2	4

PART III Rates of Drawback

		s.	d.
Cigars	the lb.	6	3
Cigarettes	the lb.	6	1 ½
Cut, roll, cake, or other manufactured tobacco	the lb.	6	0
Snuff (not being offal snuff)	the lb.	5	9
Stalks, shorts, or other refuse of tobacco (including offal snuff)	the lb.	5	7 ½