EXCISE TARIFF.

No. 24 of 1905.

An Act to amend the Excise Tariff 1902.

[Assented to 21st December, 1905.]

BE it enacted by the King's Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title.

1.     This Act may be cited as the Excise Tariff 1905.

Excise duty on sugar.

2.     In lieu of the Duty of Excise imposed on sugar by the Excise Tariff 1902, there shall, as from and including the first day of January One thousand nine hundred and seven, be imposed on sugar the following Duty of Excise :—

Sugar—per cwt. of manufactured sugar—Four shillings

which duty shall be charged, collected, and paid to the use of the King for the purposes of the Commonwealth until the first day of January One thousand nine hundred and thirteen:

Provided that this Act shall not apply to or affect the duty imposed by the Excise Tariff 1902 upon sugar produced from cane grown and delivered for manufacture before the first day of January One thousand nine hundred and seven.

Provided further that the duty of excise payable on sugar produced from cane delivered for manufacture in the years One thousand nine hundred and eleven and One thousand nine hundred and twelve shall be respectively two-thirds and one-third of the aforesaid rate.