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S.I. No. 325/1938 - Emergency Imposition of Duties (No. 167) Order, 1938.

STATUTORY RULES AND ORDERS. 1938. No. 325.

EMERGENCY IMPOSITION OF DUTIES (No. 167) ORDER, 1938.

WHEREAS it is enacted by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, that the Government may, if and whenever they think proper, do by order all or any of certain things and among others vary, in any manner or respect whatsoever, in regard to goods imported into Ireland on or after a specified day any customs duty in force at the passing of the said Act or imposed by any Act passed or Order made after the passing of the said 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 Government, in exercise of the powers conferred on them by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, 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. 167) Order, 1938.

2. The Interpretation Act, 1937 (No. 38 of 1937), applies to this Order.

3. 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 (being a duty on certain felting, felting substitutes, and other like substances) shall, as respects articles imported on or after the 14th day of December, 1938, be charged, levied, and paid at the rate of an amount equal to thirty-three and one-third per cent. of the value of the article in lieu of the rate mentioned at the said reference number 5.

4. The following statutory provisions shall apply and have effect in the manner hereinafter mentioned, that is to say :—

(a) the provisions of section 6 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), shall apply and have effect in relation to the duty mentioned in the next preceding paragraph of this Order as if the articles chargeable with that duty were mentioned in the second column of the First Schedule to the said Act, and this Order were mentioned in the third column of the said Schedule opposite the mention of the said articles in the said second column, and the rate of an amount equal to twenty per cent. of the value of the article were specified in the fourth column of the said Schedule opposite the mention of the said articles in the said second column;

(b) the provisions of section 16 of the said Act and the regulations made under that section shall apply and have effect for the purpose of the said section 6 as applied by this paragraph.

DUBLIN.

This 13th day of December, 1938.