§ 5. "That as from five o'clock in the evening on the twenty-fifth day of April, nineteen hundred and thirty-nine, the excise duties on sugar, molasses, glucose and saccharin shall be at the rates specified in the following Table instead of at the rates theretofore chargeable
| TABLE. | ||
| Article. | Rate of Duty. | |
| s. | d. | |
| Sugar of a polarisation exceeding 99° the cwt. | 6 | 11 |
| Sugar of a polarisation exceeding 98 °and not exceeding 99° the cwt. | 5 | 11.1 |
| Sugar of a polarisation not exceeding 76° the cwt. | 2 | 11.3 |
| Sugar of a polarisation exceeding 76° and not exceeding 98° | Intermediate rates varying between 2s. 11.3d. and 5s. 11.1d. per cwt. | |
| Molasses (including all sugar and extracts from sugar which cannot be completely tested by the polariscope)— | ||
| the cwt. | ||
| s. | d. | |
| if containing— | ||
| 70 per cent. or more of sweetening matter | 4 | 4½ |
| less than 70 per cent. and more than 50 per cent. of sweetening matter | 3 | 2 |
| not more than 50 per cent. of sweetening matter | 1 | 7 |
| Glucose— | ||
| Solid | 4 | 4½ |
| Liquid | 3 | 2 |
| Saccharin (including substances of a like nature or use) the oz. | 2 | 3 |
§ 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."