S.I. No. 406/1935 - Emergency Imposition of Duties (No. 74) Order, 1935.

STATUTORY RULES AND ORDERS. 1935. No. 406.

EMERGENCY IMPOSITION OF DUTIES (No. 74) ORDER, 1935.

WHEREAS it is enacted by Section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), that the Executive Council may, if and whenever they think proper, by order impose, whether with or without qualifications, limitations, drawbacks, allowances, exemptions, or preferential rates, a customs duty of such amount as they think proper on any particular description or descriptions of goods imported into Saorstát Eireann on or after a specified day, and, where such goods are chargeable with any other customs duty, so impose such first-mentioned duty either in addition to or in substitution for such other duty:

NOW, the Executive Council, in exercise of the powers conferred on them by Section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), and of every and any other power them in this behalf enabling, do hereby order as follows :—

1. This Order may be cited for all purposes as the Emergency Imposition of Duties (No. 74) Order, 1935.

2. The Interpretation Act, 1923 (No. 46 of 1923), applies to the interpretation of this Order in like manner as it applies to the interpretation of an Act of the Oireachtas.

3. A duty of customs at the rate of sixpence the square yard shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 7th day of September, 1935, that is to say :—

(a) paper felt (whether saturated with bitumen, tar, or other similar substance or not so saturated) exceeding seventy inches in width and imported in the roll, and

(b) floor coverings (whether completely or partially manufactured) which, in the opinion of the Revenue Commissioners, have a hard surface, and

(c) cork carpets and cork carpeting, and

(d) floor coverings made wholly or partly of rubber, artificial rubber, an imitation of rubber, or a substance containing rubber as an ingredient.

4. Neither the duty imposed by Section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 33 in the First Schedule to that Act nor the duty imposed by Section 10 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 5 in the First Schedule to that Act shall be charged or levied on any article which is chargeable with the duty imposed by this Order.

5. The duties imposed by Section 11 of the Finance Act, 1935 (No. 28 of 1935), and respectively mentioned at reference number 2 and reference number 3 in the Second Schedule to that Act shall not be chargeable or leviable on any article imported into Saorstát Eireann on or after the 7th day of September, 1935.

6. Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty imposed by this Order any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

7. The duty imposed by this Order is hereby placed under the care and management of the Revenue Commissioners.

DUBLIN.

This 6th day of September, 1935.