THE OIL IN TOBACCO ACT, 1900.

63 & 64 VICT. c. 35.

63 & 64 Vict.

c. 35, s. 1.

1.—(1.) If any manufacturer of tobacco has in his Limitation of custody or possession fit for sale or tenders for drawback, oil in tobacco. quantity of or if any dealer in or retailer of tobacco has in his custody or possession, any tobacco containing a greater proportion of oil than four per cent. he shall incur an Excise penalty of fifty pounds and the tobacco shall be forfeited.

(2.) In calculating the proportion of oil for the purpose of this section any fatty or oily substance which is naturally present in the tobacco shall be included as oil.

(3.) In this section the expression "fit for sale" has the meaning assigned to it by section four of the Customs and Inland Revenue Act, 1887.

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Part IV.

ISLE OF MAN.

THE CUSTOMS TARIFF.

The duties of Customs chargeable in the Isle of Man are imposed by several Acts of Parliament, and for convenience the tariff is set out below, with a reference in a foot-note to the Act by which each duty is imposed :

ALE or BEER (a) —

For every thirty-six gallons where the worts thereof
were, before fermentation, of a specific gravity of
1055 degrees

With a proportionate increase or decrease accord-
ing to the specific gravity of the worts thereof before
fermentation.

CHICORY and COFFEE (b), or any other matter applicable
to the use of chicory or coffee

SPIRITS (c), namely:

Brandy, Geneva, and other foreign spirits

8. d.

5 6

..per lb. 0 1

.per

proof gallon

10 0

proof gallon

10 0

Rum, including shrub, of the British possessions...per

(a) The duty on ale or beer is charged by 63 & 64 Vict. c. 31, s. 2, in two sums, one of which was temporary. This temporary duty has since been annually continued, and by the Act 6 Edw. 7, c. 18, s. 2, remains payable until the 1st August, 1907.

(b) 58 & 59 Vict. c. 38, s. 1.

(c) The duties on spirits are charged by 61 & 62 Vict. c. 27, s. 1, with a temporary addition by 63 & 64 Vict. c. 31, s. 1, which has since been annually continued, and by the Act 6 Edw. 7, c. 18, s. 2, remains payable until the 1st August, 1907.

The Act 44 & 45 Vict. c. 12, s. 8, which relates to the mode of testing spirits in case of obscuration, is applied by sect. 13 to the Isle of Man, so far as relates to spirits charged with duty at hydrometer strength.

SPIRITS-continued.

8. d.

British or Irish spirits not otherwise exempted from payment of duty per proof gallon 10 0 Liqueurs or cordials, and mixed or sweetened spirits

Liqueurs, cordials, or mixed or sweetened spirits in
bottle, entered in such a manner as to indicate that
the strength is not to be tested......per liquid gallon 11
Perfumed spirits

GLUCOSE (d)—

2

11

4

MOLASSES (e) (except when either cleared for use by a
licensed distiller in the manufacture of spirits, or
solely for the purpose of food for stock) and invert
sugar and all other sugar and extracts from sugar
which cannot be completely tested by the polariscope
and on which duty is not specially charged:---

If containing 70 per cent. or more of sweetening
matter

..per cwt. 2 9

If containing less than 70 per cent. and more than
50 per cent. of sweetening matter

per cwt. 2 0

If containing not more than 50 per cent. of sweet-
ening matter

per cwt. SACCHARIN (ƒ) (including substances of a like nature or use)

SUGAR (g)

1 0

..per oz.

1 3

Not exceeding 76 degrees of polarisation......the cwt.
Exceeding 76 and not exceeding 77......

2 0

2 0.8

(d) 3 Edw. 7, c. 35, s. 1. See also note to "Sugar."

(e) 3 Edw. 7, c. 35, ss. 1 and 2. The amount of sweetening matter to be taken to be the total amount of cane invert, and other sugar contained in the article, as determined by analysis in manner directed by the Commissioners of Customs. See also note to "Sugar."

(f) 3 Edw. 7, c. 35, s. 1. The minimum size of package allowed to be imported is 11 lbs. See also note to "Sugar."

(g) 3 Edw. 7, c. 35, s. 1. The duties on sugar (and also molasses, glucose, and saccharin) are declared by sub-sect. (2) of sect. 1 of the Act to be duties of Customs within the meaning of 1 Edw. 7, c. 7, s. 7, and it is provided that the Customs Tariff Act, 1876, shall apply to the Isle of Man, so far as necessary to give effect to the said sect. 1. These enactments are printed in Part I., ante.

(h) The duty on tea is charged by 58 & 59 Vict. c. 38, s. 1, with a temporary addition by 63 & 64 Vict. c. 31, s. 1, which, as reduced by 6 Edw. 7, c. 18, s. 1, remains payable until the 1st August, 1907.

(i) The duties on tobacco are charged by 61 & 62 Vict. c. 27, s. 1, and 4 Edw. 7, c. 25, s. 1, with a temporary addition granted by 63 & 64 Vict. c. 31, s. 1, which has since been annually continued, and by the Act 6 Edw. 7, c. 18, s. 2, remains payable until the 1st August, 1907.

On sparkling wine imported in bottles ...per gallon 2 6
On still wine imported in bottles......

1 0

DRAWBACKS

To be allowed on removal from the Isle of Man to Great Britain or Ireland (7), or on exportation from the said Isle to foreign parts (m):

On ale or beer brewed in the said Isle a drawback equal to the amount of the duty paid thereon.

To be allowed on articles (n) removed or exported from the Isle of Man or deposited in any bonded warehouse in the Isle of Man for use as ships' stores, if it is shown to the satisfaction of the Commissioners of Customs that the duties on importation have been duly paid:

On sugar which has passed a refinery in the Isle of Man a drawback equal to the duty on sugar of the like polarisation.

On goods (other than beer) in the manufacture or preparation of which in the Isle of Man any of the articles liable to duty has been used, a drawback equal to the duty in respect of the quantity of that article which appears to the satisfaction of the Treasury to have been used in the manufacture or preparation of the goods or,

(k) 62 & 63 Vict. c. 39, s. 1.
(37 & 38 Vict. c. 46, s. 4.
() 37 & 38 Vict. c. 46, s. 5.

(n) 3 Elw. 7, c. 35, s. 1, and Second Schedule.