HC Deb 07 July 1896 vol 42 cc969-70

(1.) Section one of the Manufactured Tobacco Act, 1863, shall be construed as if the word "cases" used therein included "packages," and the words "weighing not less than eighty pounds gross weight" were substituted for the words "containing not less than eighty pounds net weight of such tobacco," and the words "fourteen pounds" were substituted for "thirteen pounds" and "eighty-six pounds" were substituted for "eighty-seven pounds."

(2.) The limitations in respect of inorganic matter and sand governing the payment of drawback under the said section, may he relaxed by the Commissioners of Customs where, in their opinion, having regard to the character of the tobacco tendered for drawback, there has been no artificial increase of inorganic matter or sand during the process of manufacture.

(3.) The drawback payable under section one of the same Act on the exportation or deposit of tobacco shall be also allowed in respect of snuff deposited by a licensed manufacturer in a bonded warehouse approved by the Commissioners of Customs for the purpose of being either converted into sheep-wash, hop-powder, or other similar compounds for exportation under bond, or of being mixed with such substance or combination of substances as the Commissioners of Customs may prescribe, so as to render the snuff no longer capable of being used as such, or as tobacco in any manner, and snuff so denatured shall be exempt from duty.

*THE CHANCELLOR OF THE EXCHEQUER moved to add:— (4.) The prohibition contained in Section 42 of the Customs Consolidation Act, 1876, on the importation of snuff work, tobacco stalks, whether manufactured or not, and tobacco stalk Hour, may be removed or modified by special permission of the Commissioners of Customs. These articles, which some years ago were worthless, had recently been found of considerable value in the manufacture of insecticide powders, and the Amendment was intended to enable the Commissioners of Customs to deal with them.


thought they would run considerable risk unless they took care there should be some provision similar to that relating to the methylisation of spirits.


did not think any risk would be run.


said that, to a great extent, the Amendment referred to substitutes for tobacco grown in gardens, which did not pay duty and which was used for insecticide powders. The Amendment would prevent the practice of growing a certain amount of tobacco in gardens.


doubted the accuracy of the information of the hon. Member that tobacco grown in gardens was used for the manufacture of insecticide powders.


said the products were largely used for smoking conservatories, and therefore ought to pay duty.

Amendment agreed to; clause ordered to stand part of the Bill.

Clauses 7, 8, and 9 ordered to stand part of the Bill.

Clause 10,—