S.I. No. 571/1935 - Emergency Imposition of Duties (No. 80) Order, 1935.


STATUTORY RULES AND ORDERS. 1935. No. 571.

EMERGENCY IMPOSITION OF DUTIES (No. 80) 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, if and whenever they think proper, by order 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 :

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. 80) 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. A duty of customs at the rate hereinafter mentioned shall be charged, levied, and paid on all leather (other than bridle leather, crupp leather, hogskin leather, reptile skin leather, chamois leather, and leather commonly known as chamois leather) imported into Saorstát Eireann on or after the 5th day of October, 1935.

4. The duty imposed by this Order shall be charged, levied, and paid at whichever of the following rates produces in each particular case the greater amount of duty, that is to say:—

(a) an amount equal to thirty-seven and one-half per cent. of the value of the article, or

(b) nine pence the pound.

5. The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty imposed by this Order with the substitution of the expression " Saorstát Eireann " for the expression " Great Britain and Ireland," and as though articles chargeable with the said duty were mentioned in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

6. Neither the duty imposed by sub-section (1) of Section 1 of the Finance (Customs Duties) (No. 2) Act, 1931 (No. 39 of 1931), as amended by subsequent enactments, nor the duty imposed by Section 4 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at reference number 1 in the First Schedule to that Act shall be charged or levied on any article which is imported into Saorstát Eireann on or after the 5th day of October, 1935, and while this Order continues to be in force.

7. 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 without payment of the duty imposed by this Order any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

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

DUBLIN.

This 4th day of October, 1935.