§ (1) Where any unmanufactured tobacco grown in the United Kingdom is exported from a warehouse, or where any tobacco grown in the United Kingdom which has been deposited in any warehouse approved by the Commissioners of Customs and Excise under Section two of the Manufactured Tobacco Act, 1863, is shown to the satisfaction of the Commissioners to have been therein manufactured into cavendish or negrohead, there shall, subject to the provisions of this Section, be paid in respect of every pound of that tobacco an allowance of two pence.
§ (3) No allowance shall be paid under this Section—
- (a) in respect of any tobacco which, in the opinion of the said Commissioners, is not in a marketable condition or has not been fully cured; or
- (b) except upon production to the person by whom the allowance is to be paid of a certificate from the proper officer of Customs and Excise that the tobacco has been exported or manufactured into cavendish or negrohead as aforesaid.
§ (4) No allowance shall be paid under this Section after the expiration of two years from the exportation or deposit of the tobacco, as the case may be.
§ Clause brought up, and read the first time.
§ Mr. BUTCHER
I beg to move, "That the Clause be read a second time."
This is only a readjustment of taxation in respect of home-grown tobacco exported from this country, and also in respect of home-grown tobacco which is manufactured in this country into cavendish or negrohead. It is a matter of considerable importance in reference to the growing of tobacco in Ireland, which has already attained a considerable extent, and promises to be very much greater, and it is also of importance to the industry of tobacco growing in England. The question has been under the consideration of the Treasury for some time, and they have accepted this Clause after careful consideration. In certain cases a rebate of 2d. per 1b. is given in order to put home-grown tobacco on the same level as foreign-grown tobacco. I do not suppose that there is anyone who will object to putting home growers on at least as good a basis as the growers of tobacco produced abroad.
§ Mr. MONTAGU
This matter was discussed by a deputation to me when I was Financial Secretary before, and this Clause was considered by the late Chancellor of the Exchequer. As soon as tobacco came to be an important article of produce in certain districts of the United Kingdom, it became essential to make a differentiation, comparable with other differentiations both with regard to tobacco and to spirits, and I think that the hon. Member has introduced a Clause which will be very welcome.
§ Question put, and agreed to.
§ Clause added to the Bill.