§ 3. "That, as from the sixteenth day of April, nineteen hundred and forty-seven, in lieu of the duties of excise theretofore charge able 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 the Table.
816| Table | |||
| Description of Tobacco. | Rates of duty per pound. | ||
| £ | s. | d. | |
| Tobacco unmanufactured: | |||
| containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | 2 | 13 | 1½ |
| containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | 2 | 13 | 11½ |
| Tobacco manufactured, namely: | |||
| Cavendish or Negrohead manufactured in bond | 2 | 15 | 4½ |
| and so in proportion for any less quantity. |
§ And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the pro visions of the Provisional Collection of Taxes Act, 1913."