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SPECIFICATION OF TAXES, DUTIES, <tc.
IMPORT DUTY—continued.
DRAWBACK OF IMPORT DUTY.
When any Import Duty shall have been paid in respect of any wine, spirits, malt liquors,
tobacco, cigars, or articles of food supplied for the use of any mess on board any of His
Majesty's ships of war. a drawback of the amonnt of the duty so paid may be allowed, or if
such goods are shipped from the Customs store before payment of duty, the amount of such
duty may be remitted on the production of a certificate from the proper officer of Customs
that such goods have been actually shipped on board one of His Majesty's ships, a receipt
from the Paymaster of such ship for the goods and a written undertaking "from the Paymaster
or other projier officer of such ship that if such goods or any part thereof shall be at any time
re-landed, the duty shall be paid thereon.
In lieu of drawback of import duty paid in respect of any wine, spirits, malt liquors,
tobacco, cigars or articles of food imported and subsequently actually consumed or used by
His Majesty's Land Forces, fixed money allowances are* paid" out of tiie Island Treasury to
the Officer* and Soldiers of His Majesty's Land Forces quartered within the Island.
AUTHORITT.
Law* No. 22 f 1899,
sec. 20.
L a w No. 22 of 1S99.
sec. 19.
TITHE DUES LEVIABLE ON* EXPORTATION*.
In respect of:—
Aniseed ...
(a) Caroubs ...
Cotton
Linseed ...
Mavrokoko
Raisins
Silk-cocoons
Wound silk
Manufactured silk, if manufactured by othei* than
handlooms
For everv £100 vaiue, £8.
Law N o 23 of 1920.
• EXPORT DUTIES.
Upon all Wine exported from the Island a duty at the rate of 8 paras per (liquid) gallon.
„ Spirit
,.
..
., 20
., Vine**rar .,
..
„ 5 ..
„
Note.—Wine containing more than 42 per cent, of proof spirit deemed to be spirit.
Lavr No. 13 of 1906.
Scheduie 1.
* ROYALTIES.
Asbestos whether in the rough or clean (b)
Gypsum and gypsum stone
Lime and lime stone
Terra umbra, whether raw, calcined or levigated
Stone quarried from State Lands ...
Shingle
Anv other mineral substance
2 per cent, in value
3cp. er ton
-iicp. per ton
•Is. licp. -per ton
•t-^cp. per cubic yard
4-jjcp. per ton
5 "per cent, in value
All such Royalties shall be assessed and collected by the Customs Authorities at the Port of
shipment. The Customs Authorities are hereby empowered in the event of the vaiue of any
mineral being in their opinion insufficiently or incorrectly declared to demand aud take in respect
of the said mineral the above Royalty or any part thereof in kind instead of in cash.
Indenture of 6th Dec.,
11115, published in Gaz.
So. 1206 of 17th Dec..
1915.
Order in Coancil No.
506 published in Gazette
-No. 1010 of 9th June,
1911.
PROHIBITIONS AND RESTRICTIONS ON IMPORTS AND
EXPORTS.
The following are the Prohibitions and Restrictions on Imports and Exports :—
IMPORTS.
GOATS.—Importation prohibited, save under permit of High Commissioner. Law 10 of 1SSS.
L O C U S T
EGGS.—Importation prohibited, sec. 6 and 9, Law 11 of 1881.
SILK-WORJC
EGGS.—Importation prohibited except under certain conditions, Law 17 of
1897.
/ O r d e r in Council No.
. 276 of tbe Sth April,
( 1897.
(a) This rate also applies to ground caroubs, if without intermixture of any other substance, and in tbe j
ease of caroubt. in a manufactured state mixed frith other substance, or anj substance in which caroubs I Law No. 22 of 1899,
constitute a component part, the charge is made in proportion to the quantity of caroubs contained in the j sec. 28 (2).
whole quantity of exported substance. {See alee Loetut tax.)
>
(*) 1 per cent, in ralue for 6 years from 6th December, 1915, and 2 per cent, for next succeeding 5 years.