S.I. No. 543/1935 - Emergency Imposition of Duties (No. 76) Order, 1935.

STATUTORY RULES AND ORDERS. 1935. No. 543.

EMERGENCY IMPOSITION OF DUTIES (No. 76) 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, do by order all or any of certain things mentioned in that section and, amongst others :—

(a) 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 ;

(b) vary, in any manner or respect whatsoever, in regard to goods imported into Saorstát Eireann on or after a specified day any customs duty in force at the passing of that Act or imposed by any Act passed or order made after the passing of that Act or any qualification, limitation, drawback, allowance, exemption or preferential rate in force at the date of such order in relation to any such 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. 76) 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 an amount equal to the value of the article shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 21st day of September, 1935, that is to say :—

(a) any article which, in the opinion of the Revenue Commissioners, is thread made wholly or mainly of cotton, flax, or hemp or any like material, or a combination of any two or more of those materials, and

(b) any article which, in the opinion of the Revenue Commissioners, is ply yarn made wholly or mainly of cotton, flax, or hemp or any like material, or a combination of any two or more of those materials.

4. Paragraph 3 of the Emergency Imposition of Duties (No. 48) Order, 1934 (Statutory Rules and Orders, No. 237 of 1934), shall, in relation to articles imported on or after the 21st day of September, 1935, be construed and have effect as if the words " or twine " were substituted therein for the words " twine or thread " now contained therein.

5. The duty imposed by this Order, in so far as it is chargeable on articles mentioned in sub-paragraph (b) of paragraph 3 of this Order, is in substitution for the duty imposed by Section 10 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 17 of the First Schedule to that Act, and, accordingly, the said duty mentioned at the said reference number 17 shall not be charged or levied on any article imported into Saorstát Eireann on or after the 21st 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 20th day of September, 1935.