Comparative Tables of Import Duties in Vogue in Lagos and Dahomey
| Dahomey. | Lagos. | In favour of | ||
|---|---|---|---|---|
| Tobacco (manufactured) | 2⅙d. per lb. | 8d. per lb. | Dahomey. | |
| ″ (unmanufactured) | 2⅙d. ″ | 4d. ″ | ″ | |
| Gunpowder | 2⅙d. ″ | 6d. ″ | ″ | |
| Trade guns | 1s. 7⅕d. each | 2s. 6d. each | ″ | |
| Kerosene | 0⅜d. per gallon | 2d. per gallon | ″ | |
| Salt rock | 11s. 4½d. per ton | 20s. per ton | ″ | |
| ″ sea | 4s. 10½d. ″ | 20s. ″ | ″ | |
| Lead | ⅑d. per lb. | 1d. per lb. | ″ | |
| Coal | Free of duty | Pays duty 10% | ″ | |
| Fresh fruit and seeds | ″ | Pay ″ | ″ | |
| Tools of all kinds (i.e. mechanical, agricultural, etc.) | ″ | 306 | Pay ″ | ″ |
| Furniture | ″ | 307 | Pays ″ | ″ |
Silks, Velvets, Cottons and Prints
In Dahomey these articles pay duty on their weight; in Lagos the tax is an ad valorem one. How these different duties work out in practice can only be ascertained by giving specific instances. The following examples are taken from actual shipments:
| Dahomey. 50 c. per kilo. | Lagos. 10 per cent. ad valorem. | In favour of | |||||
|---|---|---|---|---|---|---|---|
| £ | s. | d. | £ | s. | d. | ||
| Silk shipment of £50 value—38 kilos weight | 0 | 15 | 3 | 5 | 0 | 0 | Dahomey. |
| Velvet shipment of £90 value—384½ kilos | 7 | 13 | 9 | 7 | 0 | 0 | Lagos. |
| Cottons shipment of £52 value—659 kilos | 13 | 3 | 7 | 5 | 4 | 0 | ″ |
| Prints shipment of £100 value—979 kilos | 19 | 12 | 0 | 10 | 0 | 0 | ″ |
Spirits
| Dahomey. | Lagos. | In favour of | |
|---|---|---|---|
| Brandy, rum, &c., 18/20 under proof, equals 46° Tralles, at 1f. 20c. per hectolitre per degree plus 5c. for bottles | 2s. 1d. per gallon | 3s. per gallon | Dahomey. |
| Gin 0° to 20° Tralles | 1s. 9½d. ″ | ″ | ″ |
| Gin 20° to 50° ″ | 2s. 8⅖d. ″ | ″ | ″ |
| Gin 57° proof (Sykes) | 3s. 1d. ″ | ″ | Lagos. |
| Alcohol: | |||
| 68 over-proof—96° Tralles | 4s. 2¼d. | 5s. 0¼d. | Dahomey. |
| 60 ″ —91° ″ | 4s. | 4s. 9⅗d. | ″ |