S.I. No. 130/1956 - Emergency Imposition of Duties (No. 378) (Rosaries) Order, 1956.

S.I. No. 130 of 1956.

EMERGENCY IMPOSITION OF DUTIES (No. 378) (ROSARIES) ORDER, 1956.

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, hereby order as follows :—

1. This Order may be cited as the Emergency Imposition of Duties (No. 378) (Rosaries) Order, 1956.

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

3. Section 15 of and the First Schedule to the Finance Act, 1938 (No. 25 of 1938), shall, as respects articles imported on or after the 31st day of May, 1956, have effect as if at reference number 6 in the said First Schedule—

(a) " 75% or three halfpence " were substituted for " 37½% or three farthings ", in the third column,

(b) the second provision in the fourth column were deleted, and

(c) the following provisions were inserted in the said fourth column :

" 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 at this reference number as if the articles chargeable with that duty were mentioned in the second column of the First Schedule to the said Act, and this Act and this reference number 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 whichever of the following rates produces in each particular case the greater amount of duty :

(i) the rate of an amount equal to fifty per cent. of the value of the said articles, or

(ii) the rate of one penny per length of ten beads or a fraction of ten beads ;

(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 as aforesaid.

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import any articles specified at this reference number on payment of the duty mentioned at this reference number at the rate which obtained immediately before the 31st day of May, 1956."

GIVEN under the Official Seal of the Government, this 24th day of May, 1956.

(Signed) JOHN A. COSTELLO,

Taoiseach.