That on and after the twenty-eighth day of September, nineteen hundred and thirty-nine, in lieu of the duties of excise theretofore chargeable on tobacco grown in the United Kingdom, there shall be charged on tobacco so grown of the descriptions set out in the first column of the following Table duties of excise at the rates respectively specified in the second column of that Table:
|Description of tobacco.||Rate of duty per pound,|
|containing 10 lbs. or more of moisture in every 100 lbs. weight thereof||11||3½|
|containing less than 10 lbs. of moisture in every 100 lbs. weight thereof||12||0⅞|
|Tobacco manufactured namely —|
|Cavendish or Negrohead manufactured in bond||13||4⅞|
and so in proportion for any less quantity
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.