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S.I. No. 135/1934 - Emergency Imposition of Duties (No. 31) Order, 1934.

STATUTORY RULES AND ORDERS. 1934. No. 135.

EMERGENCY IMPOSITION OF DUTIES (No. 31) ORDER, 1934.

WHEREAS it is enacted by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), that the Executive Council may by order do all or any of certain things mentioned in that section, and, amongst others—

(a) impose an excise duty on any particular matter or thing as from any specified day;

(b) apply (with or without modification) to or in respect of any duty imposed under that section any statutory provision regulating the collection of or imposing penalties in relation to duties of the class to which such duty belongs;

(c) place any duty imposed under that section under the care and management of the Revenue Commissioners: NOW, the Executive Council, in exercise of the powers conferred on them by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), and of every and any other power them in this behalf enabling, do hereby order as follows:—

1. This Order may be cited for all purposes as the Emergency Imposition of Duties (No. 31) Order, 1934.

2. The Interpretation Act, 1923 (No. 46 of 1923), applies to the interpretation of this Order in like manner as it applies to the interpretation of an Act of the Oireachtas.

3. There shall be charged and levied on and paid by every proprietor of premises in Saorstát Eireann in which bacon is or shall be manufactured an excise duty of five shillings in respect of every pig carcase or part of a pig carcase used, on or after the 20th day of May, 1934, in such premises for conversion into bacon for sale.

4. All provisions regulating the collection of excise duties or imposing penalties in relation to excise duties contained in any British statute or Act of the Oireachtas or in any order or regulation made under any such statute or Act shall apply, with the necessary modifications, to the duty imposed by this Order.

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

DUBLIN.

This 15th day of May, 1934.