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S.I. No. 50/1939 - Emergency Imposition of Duties (No. 175) Order, 1939.

STATUTORY RULES AND ORDERS. 1939. No. 50.

EMERGENCY IMPOSITION OF DUTIES (No. 175) ORDER, 1939.

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, 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 Ireland 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 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. 175) Order, 1939.

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

3. A duty of customs at the rate of four shillings the gallon shall be charged, levied, and paid on all cider and perry imported on or after the 8th day of March, 1939.

4. The duty imposed by this Order is in substitution for the duty imposed by section 7 of the Finance Act, 1936 (No. 31 of 1936), and mentioned at reference number 13 in the First Schedule to that Act, as amended at reference number 9 in Part VII of the Second Schedule to the Finance Act, 1938 (No. 25 of 1938), and accordingly the latter duty shall not be charged or levied on any article imported on or after the 8th day of March, 1939, and while this Order continues to be in force.

5. Any article on which the duty imposed by this Order is charged and paid shall not also be chargeable with duty in respect of any sugar or other sweetening matter contained in the article.

6. 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 imposed by 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 two shillings the gallon were specified in the fourth column of the said Schedule opposite the mention of the said articles in the said second column.

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

Dublin.

This 7th day of March, 1939.