S.I. No. 22/1935 - Emergency Imposition of Duties (No. 61) Order, 1935


STATUTORY RULES AND ORDERS. 1935. No. 22.

EMERGENCY IMPOSITION OF DUTIES (No. 61) ORDER, 1935

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, vary, in any manner or respect whatsoever, in regard to goods imported into Saorstát Eireann or 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 such duty:

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. 61) Order, 1935.

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. Section 9 of the Finance Act, 1934 (No. 31 of 1934), and, in particular, the references in that section to the Second Schedule to that Act shall be construed and have effect in respect of articles imported into Saorstát Eireann on or after the 23rd day of January, 1935, as if the Schedule to this Order were inserted in the said Act in lieu of the said Second Schedule now contained therein.

DUBLIN.

This 22nd day of January, 1935.

SCHEDULE.

REF. No.

DESCRIPTION OF ARTICLE

LIABLE TO DUTY

RATE OF DUTY

1

Boots and shoes of which the upper is wholly or mainly of leather and skin, or either of them, but excluding boots made wholly or mainly of rubber, rubber-proofed material, rubber-coated material, or a combination of two or more of those materials.

An amount equal to thirty per cent. of the value of the article.

2

Shaped soles, shaped heels, shaped uppers, and shaped parts of soles, heels, or uppers, made wholly or mainly of leather and skin or either of them.

An amount equal to thirty per cent. of the value of the article.

3

Boots and shoes of which the upper is neither wholly nor mainly made of leather and skin or either of them, but excluding boots made wholly or mainly of rubber, rubber-proofed material, rubber-coated material, or a combination of two or more of those materials, and also excluding shoes of which the soles are made wholly or partly of rubber or of a material which, in the opinion of the Revenue Commissioners, is artificial rubber or an imitation of rubber or contains rubber as an ingredient.

An amount equal to twenty per cent. of the value of the article.

4

Shaped soles, shaped heels, shaped uppers, and shaped parts of soles, heels, or uppers, which are neither wholly nor mainly made of leather and skin or either of them.

An amount equal to twenty per cent. of the value of the article.

5

Boots made wholly or mainly of rubber, rubber-proofed material, rubber-coated material, or a combination of two or more of those materials.

Whichever of the following rates is applicable, that is to say :—

(a) if the over-all length of the boot, measured from heel to toe on the outside, exceeds nine inches—two shillings per boot,

(b) if the said over-all length does not exceed nine inches—ninepence per boot.

6

Shoes of which the soles are made wholly or partly of rubber or of a material which, in the opinion of the Revenue Commissioners, is artificial rubber or an imitation of rubber or contains rubber as an ingredient, and of which the uppers are not made wholly or mainly of leather and skin or either of them.

Sixpence per shoe.