S.I. No. 59/1936 - Emergency Imposition of Duties (No. 98) Order, 1936.

STATUTORY RULES AND ORDERS. 1936. No. 59.

EMERGENCY IMPOSITION OF DUTIES (No. 98) ORDER, 1936.

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 as the Emergency Imposition of Duties (No. 98) Order, 1936.

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 forty per cent. of the value of the article shall be charged, levied and paid on all articles of any of the following descriptions (whether completely or partially manufactured) made wholly or mainly of cast iron and imported into Saorstát Eireann on or after the 29th day of February, 1936, that is to say:—

(a) pavement gutters and component parts thereof;

(b) sewer-pipe ventilators;

(c) air bricks and air grids;

(d) furnace pans, furnace doors, furnace door frames, and furnace bottom grates;

(e) angle and other wall brackets of which the arm or one of the arms is not less than seven inches in length;

(f) stands, frames, and other supports for lavatory basins, kitchen sinks, and similar articles, and also component parts of any such supports;

(g) kerbs for fire-places;

(h) earth rammers, whether imported with or without handles;

(i) shoe anvils (including sockets and stands therefor) and foot or hobbing irons;

(j) name plates, number plates, and indicator plates not otherwise liable to duty;

(k) fire-grates, ranges, stoves (other than stoves primarily adapted for use for heating water in connection with hot water circulating systems and mantel registers, and also component parts of any such articles, but excluding any such articles heated by electricity, gas, or oil;

(l) chimney-pieces and mantelpieces and component parts thereof;

(m) pots, pans, and kettles of all descriptions suitable for domestic or household use and component parts of any such articles;

(n) glue pots and glue cups;

(o) smoothing irons of every description, and also stands for any such irons. but excluding any such irons heated internally by gas, electricity, or oil;

(p) safes and strong-boxes.

4. A duty of customs at the rate of an amount equal to forty per cent. of the value of the article shall be charged, levied, and paid on all articles of any of the following descriptions (whether completely or partially manufactured) made wholly or mainly of iron or steel and imported into Saorstát Eireann on or after the 29th day of February, 1936, that is to say, covers for pots, pans, and kettles of any description suitable for domestic or household use.

5. The duty of customs imposed by section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at reference number 6 in the First Schedule to that Act, and extended as mentioned at reference number 15 in the Eighth Schedule to the Finance Act, 1935 (No. 28 of 1935), (being a duty of customs on certain cast iron articles) shall, in respect of articles imported into Saorstát Eireann on or after the 29th day of February, 1936, be charged, levied, and paid at the rate of an amount equal to forty per cent. of the value of the article in lieu of the rate mentioned at the said reference number 6.

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 any articles chargeable with a duty imposed by this Order without payment of 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 duties imposed by this Order are hereby placed under the care and management of the Revenue Commissioners.

DUBLIN :

This 28th day of February, 1936.