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S.I. No. 183/1936 - Emergency Imposition of Duties (No. 105) Order, 1936.

STATUTORY RULES AND ORDERS. 1936. No. 183.

EMERGENCY IMPOSITION OF DUTIES (No. 105) ORDER, 1936.

WHEREAS it is enacted by section I 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 I 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. 105) 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 mentioned in the next following paragraph of this Order shall be charged, levied, and paid on all paper imported into Saorstát Eireann on or after the 1st day of July, 1936, which is, in the opinion of the Revenue Commissioners, of a kind suitable for the decoration of walls or of ceilings.

4. The duty imposed by this Order shall be charged, levied, and paid at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate of an amount equal to fifty per cent. of the value of the article or the rate of one penny per linear yard in the length (irrespective of the width) of the article.

5. The duty imposed by this Order is in addition to and not in substitution for the duty of customs imposed by section II of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 16 in the Second Schedule to that Act.

6. Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorize 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 article 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 30th day of June, 1936.