CHAPTER VII 



TAXATION OF TEA 



THE first mention of tea in the Statutes was made in 

 the Acts 12 Charles II, c. 23 & 24, 1660. A number of 

 Excise duties were granted to the King, amongst which 

 was the following : 



" For every gallon of chocolate, sherbet and tea made 

 and sold, to be paid by the maker thereof 8d." 



and a like amount was granted as a duty of Excise by 

 the other Act quoted. But the collection of this duty 

 upon the liquor of tea was found to be so burdensome 

 and expensive, as well as unequal in its bearing upon the 

 dealers, that the provision in question was repealed, 

 and a net duty of 5s. per Ib. was imposed in. 1698. In 

 1745 the duty was altered to Is. per Ib. plus 25 per 

 ad valorem, calculated on the prices realised at the East 

 India Company's sales ; this duty being over and above 

 the Import duties. In 1834 the whole of the tax became, 

 and has ever since remained, a duty of Customs. Passing 

 over various changes, the period is reached in 1836 when 

 the duty took the form of a single specific rate, which 

 up to the present time has been so levied. 



In 1836 the ad valorem duty was abolished and a net 

 rate of 2s. Id. was imposed. 



s. d. 



In 1840 the duty was 2 1 and 5% additional 



1853 1 10 per Ib. 



>i 1854 ,,16 



1855 ,,19 



1857 ,,15 



1863 ,,10 



,, 1865 ,, ,, ,, reduced to 6d. per Ib., and 

 63 



