S.I. No. 267/1934 - Emergency Imposition of Duties (No. 51) Order, 1934.

STATUTORY RULES AND ORDERS. 1934. No. 267.

EMERGENCY IMPOSITION OF DUTIES (No. 51) 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, if and whenever they think proper, do by order all or any of certain things mentioned in that section and, amongst others:

(a) 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 Saorstát Eireann 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;

(b) vary, in any manner or respect whatsoever, in regard to goods imported into Saorstát Eireann on or after a specified day any customs duty in force at the passing of that Act or imposed by any Act passed or order made after the passing of that Act or any qualification, limitation, drawback, allowance, exemption, or preferential rate in force at the date of such order in relation to any such duty;

(c) impose, whether with or without qualifications, limitations, allowances, exemptions, or preferential rates, an excise duty on any particular matter or thing as from any specified day;

(d) 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. 51) 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. The duties imposed by this Order are hereby placed under the care and management of the Revenue Commissioners.

4. (1) In lieu of the present customs duties, drawbacks, and allowance (other than the duties imposed by paragraph 6 of the Emergency Imposition of Duties (No. 5) Order, 1932 (Statutory Rules and Orders, No. 112 of 1932), and mentioned at reference numbers 4 and 5 in the Schedule to that Order) in respect of sugar, molasses, glucose, and saccharin, there shall be charged, levied, and paid in respect of all sugar, molasses, glucose, and saccharin imported into Saorstát Eireann on or after the 13th day of October, 1934, the customs duties specified in the second column of Part I of the Schedule to this Order, and there shall be paid and allowed in respect of all sugar, molasses, glucose, and saccharin so imported the drawbacks and allowance set out in Part II of the said Schedule.

(2) In lieu of the present excise duties, drawbacks, and allowance in respect of sugar, molasses, glucose, and saccharin, there shall, as on and from the 13th day of October, 1934, be charged, levied, and paid in respect of all sugar, molasses, glucose, and saccharin made in Saorstát Eireann the excise duties specified in the third and fourth columns of Part I of the Schedule to this Order and be allowed and paid in respect of all sugar, molasses, glucose, and saccharin so made the drawbacks and allowance set out in Part II of the said Schedule.

(3) Section 40 of the Finance Act, 1932 (No. 20 of 1932), shall apply in relation to the customs duties imposed by this paragraph of this Order in like manner as the said section applies in relation to the duties mentioned therein.

(4) The provisions contained in Part III of the First Schedule to the Finance Act, 1925 (No. 28 of 1925), shall apply in relation to the duties, drawbacks, and allowances chargeable or payable under this paragraph of this Order in like manner as those provisions apply it relation to the duties, drawbacks. and allowances mentioned in the said First Schedule, but with and subject to the following modifications, that is to say :—

(a) in clause 5, the 13th day of October, 1934 shall be substituted for the 6th day of May, 1925;

(b) in clause 6, the expression "any previous Act" shall be construed as meaning any Act passed or statutory order made before the making of this Order;

(c) in clause 7, the reference to sections 26 and 27 of the said Finance Act, 1925 , shall he construed as a reference to this paragraph of this present Order.

(5) Section 25 of the Finance Act, 1931 (No. 31 of 1931), shall apply in relation to the duties, drawbacks, and allowances chargeable or payable under this paragraph of this Order in like manner as it applies in relation to the duties, drawbacks, and allowances mentioned therein.

5. (1) In lieu of the duties of customs chargeable under section 8 of the Finance Act, 1931 (No. 31 of 1931), as amended or affected by subsequent enactments, there shall be charged, levied, and paid on all articles (with the exceptions hereinafter mentioned) imported into Saorstát Eireann on or after the 13th day of October, 1934, and made from or containing sugar or other sweetening matter, a duty of customs at the following rates, that is to say :—

(a) if the article is prescribed in the official import list to be entered on importation by weight, at the rate of two pence the pound, and

(b) if the article is prescribed in the official import list to be entered on importation by measure, at the rate of one shilling and eight pence the gallon.

(2) The duty imposed by this paragraph of this Order shall not be charged or levied on any of the following articles, that is to say:—

(a) beer,

(b) cider,

(d) condensed full cream milk,

(e) fruits in syrup in sealed tins or cans,

(f) glucose,

(g) herb beer,

(h) molasses (including invert sugar and all other sugar and extracts from sugar which cannot be completely tested by the polariscope),

(i) perry,

(j) polishing preparations,

(k) prepared liquid or quasi-liquid sauces or condiments,

(l) saccharin,

(m) soap,

(n) spirits,

(o) sugar,

(p) articles charged with duty as sugar confectionery,

(q) table waters,

(r) tobacco,

(s) wine.

6. The duties of customs imposed by this Order are in addition to and not in substitution for the duties of customs imposed by paragraph 6 of the Emergency Imposition of Duties (No. 5) Order, 1932 (Statutory Rules and Orders, No. 112 of 1932) and mentioned at reference numbers 4, 5, and 6 in the Schedule to that Order.

DUBLIN,

This 12th day of October, 1934.

SCHEDULE.

SUGAR, MOLASSES, GLUCOSE, SACCHARIN.—RATES OF DUTIES, DRAWBACKS AND ALLOWANCES.

PART I.—DUTIES.

GOODS.					CUSTOMS DUTIES.		EXCISE DUTIES.
Sugar and Molasses made wholly from Beet grown in Saorstát Eireann.	All other Goods.
Sugar which, when tested by the polariscope, indicates					s.	d.	s.	d.	s.	d.
a polarisation exceeding ninety-eight degrees .. .. ..the cwt.					18	8	2	4	18	8
Sugar of a polarisation not exceeding seventy-six degrees .. " Sugar of a polarisation :—					9	1	1	1	9	0
Exceeding—
76 and	not exceeding	77	degrees	the cwt.	9	3.1	1	1.8	9	3.1
77	"	78	" .. ..	"	9	6.6	1	2.3	9	6.6
78	"	79	" .. ..	"	9	10.2	1	2.7	9	10.2
79	"	80	" .. ..	"	10	1.8	1	3.2	10	1.8
80	"	81	" .. ..	"	10	5.4	1	3.6	10	5.4
81	"	82	" .. ..	"	10	9.0	1	4.1	10	9.0
82	"	83	" .. ..	"	11	0.6	1	4.5	11	0.6
83	"	84	" .. ..	"	11	4.6	1	5.0	11	4.6
84	"	85	" .. ..	"	11	8.6	1	5.5	11	8.6
85	"	86	" .. ..	"	12	0.7	1	6.0	12	0.7
86	"	87	" .. ..	"	12	4.7	1	6.5	12	4.7
87	"	88	" .. ..	"	12	9.2	1	7.1	12	9.2
88	"	89	" .. ..	"	13	1.6	1	7.7	13	1.6
89	"	90	" .. ..	"	13	7.0	1	8.3	13	7.0
90	,,	91	" .. ..	"	14	0.4	1	9.0	14	0.4
91	"	92	" .. ..	"	14	5.8	1	9.7	14	5.8
92	"	93	" .. ..	"	14	11.2	1	10.4	14	11.2
93	"	94	" .. ..	"	15	4.5	1	11.0	15	4.5
94	"	95	" .. ..	"	15	9.9	1	11.7	15	9.9
95	"	96	" .. ..	"	16	3.3	2	0.4	16	3.3
96	"	97	" .. ..	"	16	8.7	2	1.0	16	8.7
97	"	98	" .. ..	"	17	2.0	2	1.7	17	2.0

Molasses (except when cleared for use by a licensed distiller in the manufacture of spirits) and invert sugar, and all other sugar and extracts from sugar which cannot be completely tested by the polariscope, and on which duty is not specially charged by reference to the other provisions of this Part of this Schedule—		s.	d	s.	d.	s.	d.
If containing 70 per cent. or more of sweetening matter ..	the cwt.	12	4	1	6	12	4
If containing less than 70 per cent. And more than 50 per cent. of sweetening matter .. .. .. .. .. ..	the cwt.	9	0	1	1	9	0
If containing not more than 50 per cent. of sweetening matter .. .. .. .. .. .. .. ..	the cwt.	4	6	0	7	4	6
The amount of sweetening matter to be taken to be the total amount of sugar contained in the article as determined by analysis in manner directed by the Revenue Commissioners
Glucose:
Solid .. .. .. .. .. .. .. ..	the cwt,	12	4	—		12	4
Liquid .. .. .. .. .. .. .. ..	the cwt.	9	0	—		9	0
Saccharin (including substances of a like nature or use) .. ..	the oz.	5	7	—		5	7

PART II. DRAWBACKS AND ALLOWANCES.

A.-CUSTOMS.

NATURE OF DRAWBACK OR ALLOWANCE.	AMOUNT OR RATE OF DRAWBACK OR ALLOWANCE.
(1) Drawback on the export, or on the shipment, or on the deposit in a bonded warehouse, for use as ship's stores, of duty-paid sugar or molasses (including sugar or molasses produced from duty-paid sugar or molasses) which has passed a refinery in Saorstát Eireann.	In the case of molasses produced in bond, an amount equal to the duty paid, and, in any other case, an amount equal to the duty which would be chargeable on the importation of the like article.
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used.	An amount equal to the duty paid in respect of the sugar or glucose.
(3) Drawback on the export, or on the shipment, or on the deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Saorstát Eireann any duty-paid sugar, molasses, glucose or saccharin has been used.	An amount equal to the duty chargeable in respect of that quantity of the sugar, molasses, glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods, or, in the case of residual products, to be contained in the goods.
(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Eireann from sugar on which the import duty has been paid at the current rate and delivered to a licensed distiller for use in the manufacture of spirits .. .. .. the cwt.	s. d. 4 6
(5) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Saorstát Eireann from sugar on which the import duty has been paid at the current rate... the cwt.	4 6

B. EXCISE—SUGAR AND MOLASSES MADE WHOLLY FROM BEET GROWN IN SAORSTAT EIREANN.

NATURE OF DRAWBACK OR ALLOWANCE.	AMOUNT OR RATE OF DRAWBACK OK ALLOWANCE.
(1) Drawback on the export, or on the shipment, or on the deposit in a bonded warehouse for use as ship's stores, of duty- paid sugar or molasses.	An amount equal to the duty paid.
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar has been used.	An amount equal to the duty paid in respect of the sugar.
(3) Drawback on the export, or on the shipment, or on the deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Saorstát Eireann any duty-paid sugar or molasses has been used.	An amount equal to the duty paid in respect of that quantity of the sugar or molasses which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods.
(4) Drawback to be allowed to a refiner on molasses produced in Saorstat Eireann from sugar on which the Excise duty has been paid and delivered to a licensed distiller for use in the manufacture of spirits .. .. .. .. .. .. .. the cwt.	s. d. 0 7
(5) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Saorstát Eireann from sugar on which the excise duty has been paid .. .. .. the cwt.	0 7

C.—EXCISE—ALL OTHER GOODS.

NATURE OF DRAWBACK OR ALLOWANCE.	AMOUNT OR RATE OF DRAWBACK OR ALLOWANCE.
(1) Drawback on the export, or on the shipment, or on the deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar, molasses, glucose or saccharin.	An amount equal to the duty paid.
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used.	An amount equal to the duty paid.
(3) Drawback on the export, or on the shipment, or on the deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Saorstát Eireann any duty-paid sugar, molasses, glucose, or saccharin has been used.	An amount equal to the duty paid in respect of that quantity of the sugar, molasses, glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods.
(4) Drawback to be allowed to a refiner on molasses produced in Saorstat Eireann from sugar on which the Excise duty has been paid at the current rate and delivered to a licensed distiller for use in the manufacture of spirits .. .. .. .. the cwt.	s. d. 4 6
(5) Drawback on the deposit of duty-paid glucose in a warehouse approved by the Revenue Commissioners under Section 2 of the Manufactured Tobacco Act, 1863, for the manufacture of cavendish and negrohead tobacco.	An amount equal to the drawback which would have been payable on the export of the glucose.
(6) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Saorstát Eireann from sugar on which the Excise duty has been paid at the current rate...the cwt.	s. d. 4 6