S.I. No. 285/1947 - Emergency Imposition of Duties (No. 228) Order, 1947.

STATUTORY RULES AND ORDERS. 1947. No. 285.

EMERGENCY IMPOSITION OF DUTIES (No. 228) ORDER, 1947.

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 hereby order as follows :—

1. This Order may be cited as the Emergency Imposition of Duties (No. 228) Order, 1947.

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

3. Section 7 of and the Third Schedule to the Finance Act, 1937 (No. 18 of 1937), as amended by subsequent enactments, shall, as regards articles imported on or after the 27th day of August, 1947, have effect—

(a) as if " 75% " were substituted for " 25% " in the third column of the said Third Schedule at reference number 11 as respects articles chargeable under that reference number which are hats or caps which, in the opinion of the Revenue Commissioners, are made wholly or mainly of felt and are suitable for wear by men or by boys, and are completely or partially manufactured ;

(b) as if the following reference number, description and rate of minimum duty, that is to say :

were inserted at the end of Part III of the said Third Schedule.

4.—(1) 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 varied by this Order, so far as it is chargeable on the articles referred to in this Order, as if those articles were mentioned in the second column of the First Schedule to that Act, and section 7 of the Finance Act, 1937 (No. 18 of 1937) and reference number 11 in the Third Schedule to that Act (as amended by subsequent enactments, including this Order) were mentioned in the third column of the said First Schedule opposite the mention of those articles in the said second column, and a rate were specified in the fourth column of the said First Schedule opposite the mention of those articles in the said second column equal to whichever of the following rates produces in respect of each particular article the greater amount of duty, that is to say :

(a) the rate of an amount equal to fifty per cent. of the value of the article, or

(b) the rate of three shillings and ninepence per article.

(2) The provisions of section 16 of the Finance (Agreement with United Kingdom) Act, 1938 , and the regulations made under that section shall apply and have effect for the purposes of section 6 of that Act as applied by this Article.

GIVEN under the Official Seal of the Government, this 26th day of August, 1947.

EAMON DE VALERA,

Taoiseach.