H.—2B

EXCISE DUTIES.

95

Goods. Rate of Duty. Remarks. Alcohol used in manufacturing-warehouses in the production of — Perfumed spirit .. .. .. .. 36s. per proof gallon Toilet preparations . . . . .. 34s. per proof gallon Culinary and flavouring essences . . .. 20s. per proof gallon Medicinal preparations (excepting medicated 4s. 6d. per proof gallon wine or wine mixed with food) containing more than 50 per cent, of proof spirit Medicinal preparations (excepting medicated Free wine or wine mixed with food) containing not more than 50 per cent, of proof spirit Beer— (a) Where the specific gravity of the worts used Is. 6d. in the production of the beer does not exceed 1,047 : per gallon of beer (b) Where the specific gravity of the worts exceeds 1,047, the duty per gallon shall be Is. 6d., increased by for every unit of specific gravity above 1,047 [Note. —The specific gravity of distilled water at 60° Fahrenheit is taken at 1,000, and the specific gravity of worts is considered in relation thereto.] Tobacco, cut .. . . . . . . 6s. 5d. per lb. Other tobacco .. . . . . . . 6s 3d. per lb. Cigars and snuff .. .. .. .. 6s. per lb. Cigarettes— • Not exceeding in weight lb. the thousand . . 21s. per thousand Exceeding in weight 2| lb. the thousand . . 8s. 6d. per lb. Cigarette papers .. .. .. .. l|d. for every 60 cigarette papers Motor-spirits manufactured in New Zealand .. Duty at the rate for the An application was received for the time being prescribed exemption from excise duty of benzol, by the British Pre- a by-product in the manufacture of ferential Tariff in re- gas. The quantity likely to be made respect of goods in- in New Zealand under existing concluded in tariff item ditions is relatively small compared 394 (7) with the total quantity of motorspirits consumed in the Dominion. We think that the question of reducing or remitting the duty on such spirits should be postponed until either the production of crude petroleum in New Zealand on a commercial basis takes place or until, through technical and scientific advancement, it is found possible to obtain petrol on a large scale from the utilization of coal. Sugar, whether of Number 22 colour or over Id. per lb. (Dutch, standard) or not Invert sugar and invert syrup .. .. Id. per lb. Treacle, molasses, golden syrup, maple-sugar, and Free maple-syrup