Finance Act 1939

PART IIIDrawback.

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.
Cigars129106
Cigarettes126104
Cut, roll, cake or other manufactured tobacco123101
Snuff (not being offal snuff)120911
Stalks, shorts, or other refuse of tobacco including offal snuff11998