HC Deb 23 April 1940 vol 360 c101

Resolved, "That, as from the twenty-fourth day of April, nineteen hundred and forty, 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:

TABLE.
Description of Tobacco. Rate of duty per pound.
s. d.
Tobacco unmanufactured—
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof 15
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof 16 0⅞
Tobacco manufactured, Viz.—
Cavendish or Negrohead manufactured in bond 17 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."