The Short Title of this Act is “The Tobacco Act Amendment Act, 1888.”

This Act shall be read and construed with “The Tobacco Act, 1879.”

Under such regulations as the Commissioner of Customs may make from time to time, tobacco manufactured in the colony may be exported under bond without payment of duty thereon:

Provided that before removal from the bonded warehouse for shipment or export there shall be affixed to every package of such tobacco a permit, to be provided for the purpose by the Commissioner of Customs, who shall prescribe the manner of affixing such permit.

If the excise duty on New Zealand grown and manufactured tobacco be increased before the thirty-first day of December, one thousand eight hundred and ninety-one, or if the laws or regulations respecting the manufacture of tobacco in the colony be altered or amended before that date, no claim for compensation shall be entertained or sum of money be paid out of the public moneys of the colony to any tobacco manufacturer or person in any way interested in the growth, manufacture, or sale of tobacco, in respect of such increase of duty, or alteration of laws or regulations respecting the manufacture of tobacco.

In the construction of this Act, and any regulations thereunder, unless the context be repugnant to such construction, the terms “manufacture,” “manufacturing,” or “manufactured,” shall include the processes of cutting, pressing, grinding, crushing, or rubbing any raw or leaf tobacco, or otherwise preparing raw or leaf tobacco, or manufactured or partially manufactured tobacco, and of putting up for use or consumption any scraps, waste, chippings, stems, or deposits of tobacco resulting from any process of handling tobacco.