§ 48. Mr. Sextonasked the Chancellor of the Exchequer whether the avoirdupois weight of tobacco on which the extra 2s. per lb. is levied is calculated before or after allowance has been made for moisture; and what is the percentage in weight so allowed?
§ Sir J. SimonThe rates of duty in the case of unmanufactured tobacco differ according as the tobacco contains (a) 10 per cent. or more, or (b) less than 10 per cent., of moisture. The weight of tobacco on which duty is levied is the weight inclusive of any moisture contained in the tobacco at the time of weighing.
§ Mr. SextonIs the right hon. Gentleman satisfied that the consumer is not paying more than an extra 1½d. per ounce for his tobacco?
§ Sir J. SimonThe hon. Member knows that there is a graduated scale of duty, 2074 but if he is interested and would like to go into more detail, I shall be glad to show him the scales.