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  4. S.I. No. 26/1924 - Local Taxation (Customs and Excise) Duties Grant Order, 1924.

S.I. No. 26/1924 - Local Taxation (Customs and Excise) Duties Grant Order, 1924.

STATUTORY RULES AND ORDERS. 1924. No. 26.

LOCAL TAXATION (CUSTOMS AND EXCISE) DUTIES GRANT ORDER, 1924.

WHEREAS by Section 9 of the Adaptation of Enactments Act, 1922 (No. 2 of 1922) it is enacted that wherever under any British Statute any grant whether annual or capital is directed to be made by the Treasury out of the Consolidated Fund or by the Treasury or any other Government Department out of any other fund, and the amount of such grant is by such Statute or otherwise fixed either for the whole of the late United Kingdom or for any part thereof which included the area now comprised in Saorstát Eireann, the Minister for Finance may by order apportion such amount between Saorstát Eireann and the rest of the area in respect of which such amount is fixed as aforesaid and may by such order fix the amount of such grant to be made under such Statute in Saorstát Eireann :

AND WHEREAS by Section 17 of the Revenue Act, 1911, it is enacted that the sum to be paid in respect of the local taxation (customs and excise) duties into the Local Taxation (Ireland) Account under Sub-section (2) of Section 17 of the Finance Act, 1907, should in the then current and every subsequent financial year be a sum equal to the amount of the Irish share of the proceeds of those duties during the financial year ending the 31st day of March, 1909 :

AND WHEREAS the Irish share of the proceeds of the said local taxation (customs and excise) duties amounted in the financial year ending the 31st day of March, 1909, to the sum of £124,566 15s. 5d. :

AND WHEREAS by virtue of Section 3 of the Local Taxation (Customs and Excise) Act, 1890, and Section 15 of the Agriculture and Technical Instruction (Ireland) Act, 1899, the annual sum of £78,000 was placed at the disposal of the Department of Agriculture and Technical Instruction for Ireland out of the said sum of £124,566 15s. 5d. :

AND WHEREAS the said sums of £124,566 15s. 5d. and £78,000 were respectively fixed by the British Statutes aforesaid for the whole of Ireland, being a part of the late United Kingdom, which included the area now comprised in Saorstát Eireann, and it is necessary that the said sums should be apportioned between Saorstát Eireann and the rest of the area in respect of which they were so fixed, and that the sums to be paid in Saorstát Eireann under the said Section 17 of the Revenue Act, 1911, and the said Section 3 of the Local Taxation (Customs and Excise) Act, 1890, and Section 15 of the Agriculture and Technical Instruction (Ireland) Act, 1899, respectively should be fixed :

NOW, I, EARNÁN DE BLAGHD, Minister for Finance in Saorstát Eireann, in exercise and by virtue of the power in this behalf vested in the Minister for Finance by the Adaptation of Enactments Act, 1922 (No. 2 of 1922) and of every and any other power me in this behalf enabling, do hereby order as follows :—

1. The annual sum of £124,566 15s. 5d. (one hundred and twenty-four thousand, five hundred and sixty-six pounds, fifteen shillings and five pence) fixed by virtue of Section 17 of the Revenue Act, 1911, as the sum to be paid in respect of the local taxation (customs and excise) duties into the Local Taxation (Ireland) Account under Sub-section (2) of Section 17 of the Finance Act, 1907, is hereby apportioned between Saorstát Eireann and the rest of the area in respect of which the said sum was fixed by virtue of the said Section 17 of the Revenue Act, 1911, as follows, that is to say :—

(a) in respect of Saorstát Eireann, the sum of £86,690 14s. 10d. (eighty-six thousand, six hundred and ninety pounds, fourteen shillings and ten pence), and

(b) in respect of the rest of the area aforesaid, the sum of £37,876 0s. 7d. (thirty-seven thousand, eight hundred and seventy-six pounds and seven pence).

2. The sum to be paid in Saorstát Eireann under Sub-section (2) of Section 17 of the Finance Act, 1907, in each financial year in respect of the local taxation (customs and excise) duties into the Local Taxation Account in lieu of the said annual sum of £124,566 15s. 5d. (one hundred and twenty-four thousand, five hundred and sixty-six pounds, fifteen shillings and five pence) shall be the sum of £86,690 14s. 10d. (eighty-six thousand, six hundred and ninety pounds, fourteen shillings and ten pence).

3. The annual sum of £78,000 (seventy-eight thousand pounds) which by virtue of Section 3 of the Local Taxation (Customs and Excise) Act, 1890, and Section 15 of the Agriculture and Technical Instruction (Ireland) Act, 1899, was placed at the disposal of the Department of Agriculture and Technical Instruction for Ireland is hereby apportioned between Saorstát Eireann and the rest of the area in respect of which the said annual sum was fixed as aforesaid, as follows, that is to say :—

(a) in respect of Saorstát Eireann the sum of £51,300 (fifty-one thousand, three hundred pounds), and

(b) in respect of the rest of the area aforesaid, the sum of £26,700 (twenty-six thousand, seven hundred pounds).

4. The annual sum to be placed at the disposal of the Department of Agriculture and Technical Instruction for Ireland in Saorstát Eireann by virtue of the said Section 3 of the Local Taxation (Customs and Excise) Act, 1890, and Section 15 of the Agriculture and Technical Instruction (Ireland) Act, 1899, in lieu of the said annual sum of £78,000 (seventy-eight thousand pounds) shall be the sum of £51,300 (fifty-one thousand, three hundred pounds).

5. In this Order the expression " Saorstát Eireann " means the area for the time being within the jurisdiction of the Parliament and Government of Saorstát Eireann.

6. The Interpretation Act, 1889, applies to the interpretation of this Order in like manner as it applies to the interpretation of an Act of the Oireachtas passed before the 1st day of January, 1924.

7. This Order may for all purposes be cited as the Local Taxation (Customs and Excise) Duties Grant Order, 1924.

(Signed) EARNÁN DE BLAGHD.

Dublin,

this First day of September, 1924.