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Finance Act 1900
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2Addition to duties on tobacco
(1)In addition to the duties of Customs payable on tobacco imported into Great Britain or Ireland there shall, as from the sixth day of March nineteen hundred until the first day of August nineteen hundred and one, be charged, levied, and paid, the following duties (that is to say):—
| £ | s. | d. | ||
|---|---|---|---|---|
| Tobacco manufactured, viz.:— | ||||
| Cigars | the lb. | 0 | 0 | 6 |
| Cavendish or Negrohead | the lb. | 0 | 0 | 6 |
| Cavendish or Negrohead, manufactured in bond ... | the lb. | 0 | 0 | 5 |
| Other manufactured tobacco | the lb. | 0 | 0 | 5 |
| Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof | the lb. | 0 | 0 | 5 |
| Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof | the lb. | 0 | 0 | 6 |
| Tobacco, unmanufactured, viz.:— | ||||
| Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | the lb. | 0 | 0 | 4 |
| Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | the lb. | 0 | 0 | 4 |
(2)Drawback allowed under section one of the [26 & 27 Vict. c. 7.] Manufactured Tobacco Act, 1860, as extended by any subsequent Act, on tobacco exported from Great Britain or Ireland, or deposited in a bonded or Queen's warehouse shall, as from the sixth day of May nineteen hundred until the first day of October nineteen hundred and one, be allowed at the rate of three shillings and a penny upon every pound weight.
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