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Other Preserved Fruits. 
Preserved fruits other than those mentioned above are not 
dutiable save in respect of sugar contents, if any. It is proposed 
in addition to any such duty on the sugar contents to impose an 
all-round duty of 5s. per cwt. on the principal forms of preserved 
fruit not at present dutiable, except fruit pulp for jam manufacture, 
which will remain free of duty. All such fruit will be admitted free 
from the Empire. 
Sugar. 
z At present sugar is dutiable according to a scale dependent on 
the polarisation of the sugar with a basis rate of 25s. 8d. per cwt. on 
fully refined sugar. 
Empire sugar enjoys a preference of one-sixth or 4s. 3d. per 
cwt., being nearly a halfpenny a pound on refined sugar, 
It is not possible at present to offer an increase in this 
preference, but His Majesty’s Government are ready to guarantee 
that if the duty is reduced the preference shall for a period of ten 
years not fall with it, but be maintained at its present rate of nearly 
4d. per pound so long at least as the duty on foreign sugar does not 
tall below that level. 
Tobacco. 
At present the duty on tobacco varies according to kind, being 
of course higher on cigars than on unmanufactured tobaccos. On 
the latter it-is about 8s: 2d. per Ib., on which the Empire enjoys 
a preference of one-sixth or, say, on raw tobacco of 1s. 4d. ; 
His Majesty’s Government would be prepared to adopt the 
‘course proposed in regard to sugar, i.c., to stabilise the existing 
preference for a term of years or alternatively they are prepared 
to increase the preference to one-quarter, z.e., to about zs, on 
unmanufactured tobacco at present rates, the amount of the 
preference of course varying as the basis varies. 
As a result of consultation with the oversea representatives 
concerned, it has been decided to adopt the second alternative, i.e., 
to raise the preference from one-sixth to one-quarter. 
Wine. 
The proposals are : 
1. To double the existing preference of 2s. per gallon on the 
duty of 6s. per gallon on wines of a strength exceeding 
30 deg. and not exceeding 42 deg. The rate of duty on 
such wines coming from the Empire would thus become 
2s. per gallon. 
2.. To increase from 30 per cent. to 50 per cent. the preference 
: on the surtax of 12s. 6d. per gallon on Sparkling Wine. 
Raw Apples. 
It is proposed to levy a duty of 5s. per cwt. on Raw Apples of 
foreign origin and to admit Raw Apples from Empire free of duty 
as at present. 
Canned Salmon and Canned Lobster 5 Cray Fish and Crabs. 
It is proposed. that a duty of 10s..per ewt. shall: be imposed on 
foreign Canned Salmon and Canned Lobster, Cray Fish and Crabs, 
and that. these goods shall be admitted free of duty from the 
Empire.