S.I. No. 77/1939 - Emergency Imposition of Duties (No. 181) Order, 1939.

STATUTORY RULES AND ORDERS. 1939. No. 77.

EMERGENCY IMPOSITION OF DUTIES (No. 181) 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. 181) Order, 1939.

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

3. There shall be charged, levied, and paid on every of the following articles imported on or after the 5th day of April, 1939, a duty of customs at the several rates hereinafter respectively mentioned, that is to say :—

(a) on metal plates (with letters or numbers or both letters and numbers painted thereon or affixed thereto) which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended to be used as the identification plates or marks required by law to be carried on mechanically propelled road vehicles—at the rate of an amount equal to fifty per cent. of the value of the article;

(b) on metal plates which are, in the opinion aforesaid, designed, constructed, and intended to be used (after letters or numbers or both letters and numbers have been painted thereon or affixed thereto) as such identification plates or marks as aforesaid—at the rate of one shilling the article;

(c) on letters and numbers which are, in the opinion aforesaid, designed, constructed, and intended to be affixed to such metal plates as are mentioned in the next preceding subparagraph—at the rate of sixpence the article.

4. The duty imposed by this Order is in lieu of the duty imposed by section 15 of the Finance Act, 1938 (No. 25 of 1938), and mentioned at reference number 3 in the First Schedule to that Act, and accordingly the latter duty shall not be charged or levied on any article imported on or after the 5th day of April, 1939, and while this Order continues to be in force.

5. 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 imposed by this Order as if articles chargeable with the said 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 a rate were specified in the fourth column of the said Schedule opposite the mention of the said articles in the said second column equal to—

(i) in the case of metal plates (with letters or numbers or both letters and numbers painted thereon or affixed thereto) which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended to be used as the identification plates or marks required by law to be carried on mechanically propelled road vehicles, a rate of an amount equal to thirty-three and one-third per cent. of the value of the article, or

(ii) in the case of metal plates which are, in the opinion aforesaid, designed, constructed, and intended to be used (after letters or numbers or both letters and numbers have been painted thereon or affixed thereto) as such identification plates or marks as aforesaid, a rate of sixpence the article, or

(iii) in the case of letters and numbers which are, in the opinion aforesaid, designed, constructed, and intended to be affixed to such metal plates as are mentioned in the next preceding subparagraph, a rate of four pence the article;

(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.

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

Dublin.

This 4th day of April, 1939.