19

L—l 7

Maryland and; Ohio export— lb. Dollars. New Zealand United Kingdom .. .. .. .. .. 88,739 39,094 Irish Free State .. .. .. .. .. 1,750 900 South Africa Australia Total to all countries .. .. .. .. 10,947,216 2,069,126 Green River — New Zealand United Kingdom .. .. .. .. .. 2,401,465 679,291 Irish Free State .. .. .. .. .. 444,311 60,219 South. Africa .. .. .. .. .. .. 11,564 2,071 Australia Total to all countries .. .. .. .. 8,367,724 1,368,053 One-sueker leaf tobacco — New Zealand United Kingdom Irish Free State South Africa Australia Total to all countries .. .. .. .. 3,227,424 539,183 Black fat, water baler, and Dark African — New Zealand United Kingdom .. .. .. .. .. 12,118 2,899 Irish Free State South Africa Australia Total to all countries .. .. .. .. 1,500,139 286,885 Cigar leaf— New Zealand United Kingdom .. .. .. .. .. 6,222 3,672 Irish Free State South Africa Australia .. .. .. .. .. .. 28,761 3,838 Total to all countries .. .. .. .. 662,008 574,125 Other leaf tobacco — New Zealand . . .. .. .. .. . . 30,685 1,500 United Kingdom .. .. .. .. .. 219,080 73,152 Irish Free State .. .. .. .. .. 1,573 800 South Africa Australia .. .. .. .. .. .. 4,934 1,100 Total to all countries .. .. .. .. 6,556,475 2,060,809 Taking the highest class of leaf —bright hue-cured —it will be observed that, while the average price to " all countries " was 30 cents, that to New Zealand was 50 cents, or 15 cents higher than the average price to Australia. Tobacco is imported into the Dominion under the several items — 78. Tobacco, fine cut, suitable for the manufacture of cigarettes. 79. Tobacco, cut, n.e.i. 80. Tobacco n.e.i., including the weight of every label, tag, or other attachment. 81. Tobacco, unmanufactured, entered to be manufactured in New Zealand in any licensed tobacco-factory, for manufacturing purposes only, into tobacco, cigars, cigarettes, or snuff. 82. Tobacco for sheep-wash, or for insecticide, after being rendered unfit for human consumption to the satisfaction of the Minister. The relative definitions in section 2 of the Tobacco Act, 1908, are as follows :— " 'Manufacture,' 'manufacturing,' or 'manufactured ' includes the processes of cutting, pressing, grinding, crushing, or rubbing any raw or leaf tobacco, or otherwise preparing raw or leaf tobacco or manufactured or partially manufactured tobacco, and of making cigarettes by machinery, whether from duty-paid or from non-duty-paid tobacco, and of putting up for use or consumption in any way any scraps, waste, clippings, stems, or deposits of tobacco resulting from any process of handling tobacco." The concluding paragraph of this definition as amended by the Finance Act (No. 2), 1921, reads : " but does not include the making by hand outside a bonded tobaccofactory of cigarettes made from duty-paid fine-cut tobacco suitable for the manufacture of cigarettes." " ' Manufactured tobacco ' means tobacco that has been manufactured or prepared by any means or in any shape for smoking or for any other purpose. " ' Raw tobacco ' means unmanufactured tobacco or the leaves and stems of the tobacco-plant before they have passed through any process of manufacture. " ' Tobacco ' includes cigars, snuff, and cigarettes." From the evidence it is proved that tobacco-leaf has been imported into New Zealand with the midrib removed. In other words, it has been brought into the country in strips, and not as " the leaves and stems of the tobacco-plant before they have passed through any process of manufacture." Messrs. W. D. and 11. 0. Wills (N.Z.), Ltd., on this point say : —- "As to the position of strips with reference to Customs duty, no distinction has ever been made on this point in New Zealand. In our opinion, and, we believe, also in the opinion of the Customs authorities, strips and blended leaf cannot be regarded as manufactured tobacco, and have never been thus regarded in any country so far as we are aware. The proportion of strips imported is falling as is shown by the following figures:— Strips. Leaf. Per Cent. Per Cent. Twelve months ending September, 1929 .. .. .. 78-8 21-2 Eleven months ending August, 1930 .. .. .. ..41-5 58-5"