§ 5. "That as respects tobacco on which the increased duties proposed by the foregoing Resolutions have been paid, drawback shall be allowed at the rates set out in the following table instead of at the rates set out in Part III of the Second Schedule to the Finance Act, 1927:
| Table. | ||||
| Rate per pound. | ||||
| Description of tobacco. | In respect of tobacco on which full customs duty has been paid. | It respect of tobacco on which customs duty at a preferential rate or excise duty has been paid | ||
| s. | d. | s. | d. | |
| Cigars | 10 | 9 | 8 | 5 |
| Cigarettes | 10 | 6 | 8 | 2 |
| Cut, roll, cake or other manufactured tobacco. | 10 | 3 | 8 | 0 |
| Snuff (not being offal snuff). | 10 | 0 | 7 | 10 |
| Stalks, shorts, or other refuse of tobacco, including offal snuff. | 9 | 9 | 7 | 7 |
§ And it is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913."