Isle of Man (Customs) Act 1900
| Jurisdiction | UK Non-devolved |
| Citation | 1900 c. 31 |
| Year | 1900 |
Isle of Man (Customs) Act, 1900
(63 & 64 Vict.) CHAPTER 31.
An Act to amend the Law with respect to the Customs Duties in the Isle of Man.
[6th August 1900]
B e it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:
1 Additional duties on tobacco, tea, and spirits.
In addition to the duties of Customs now payable on tobacco, tea, and spirits, removed or imported into the Isle of Man, there shall be charged, levied, and paid, as from the sixth day of March nineteen hundred until the first day of August nineteen hundred and one, the duties following (that is to say):—
Tobacco, manufactured, viz.:—
| s. d. | ||
Cigars |
the lb. | 0 0 6 |
Cavendish or Negrohead |
the lb. | 0 0 6 |
Cavendish or Negrohead,manufactured in bond |
the lb. | 0 0 5 |
Other manufactured tobacco |
the lb. | 0 0 5 |
Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof |
the lb. | 0 0 5 |
Snuff not containing, more than 13 lbs. of moisture in every 100 lbs. weight thereof |
the lb. | 0 0 6 |
Tobacco, unmanufactured, viz.:—
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof |
the lb. | 0 0 4 |
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof |
the lb. | 0 0 4 |
| Tea | the lb. | 0 0 2 |
Spirits of any kind (except perfumed spirits) computed at hydrometer proof |
the gallon | 0 0 6 |
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 |
the gallon | 0 0 8 |
Perfumed spirits |
the gallon | 0 0 10 |
2 Duty on ale and beer.
In lieu of the duties of Customs now payable on ale or beer removed or imported into the Isle of Man there shall be charged, levied, and paid, as from the eighth day of March nineteen hundred, the duty following (that is to say):—
| s. d. | |
For every thirty-six gallons where the worts thereof were before fermentation of a specific gravity of 1055 degrees a duty of |
0 4 6 |
With a proportionate increase or decrease according to the specific gravity of the worts thereof before fermentation. |
| s. d. | |
And in addition to the said duty there shall be charged, levied, and paid, as from the said eighth day of March nineteen hundred until the first day of August nineteen hundred and one, for every thirty-six gallons where the worts thereof were... |
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