The Iceland year-book - 01.01.1926, Blaðsíða 77

raw tobacco 5.00, all other tobacco 6.00, cigars and
cigarettes 16.00.
Duty per litre: Beer 0.38, aerated water 0.08, spi-
rits 6.25, cognac brandy 3.75, methylated spirits 2.50,
hair wash and perfumes 5.00, fruit juice 1.25, red
and white wines 1.25, port wine, sherry, champagne,
etc. 2.50.
It should be noted, that the importation of beer
containing more than 2j4 per cent, alcohol is pro-
hibited, and that the importation of alcoholic sub-
stances, in so far as permitted, is a Government
monopoly; also that when wines are imported in
% litre bottles, each hottle counts as a whole litre
in the imposition of the import duty.
In consequence of the depreciation of the Ice-
landic currency, all the above duties (except on
cereals) are at present collected with a surcharge
of 25 per cent, on the primary tax. This supertax
is included in the amounts here specified, and
whenever it is abolished these amounts will thus
he reduced by 20 per cent.
The following are the main points of the ad
valorem tariff:
30 per cent, of invoice price: Hair oils, perfumes
and heir washes (with certain exceptions), face
poweder and face cream, eider down and feathers,
artificial flowers, brass ware, fish (by whatever
mode preserved), tea biscuits, licorice, marzipan,
velvet hats, fire-works, jewellery, gold and silver
ware, toys and fancy goods, Christmas tree decora-
tions, lace, patent leather shoes, furs, albums and
picture frames, silk goods, parasols, playing cards,
wall pictures.
15 per cent.: Textile goods and ready made
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