S.I. No. 662/1935 - Emergency Imposition of Duties (No. 89) Order, 1935.

STATUTORY RULES AND ORDERS. 1935. No. 662.

EMERGENCY IMPOSITION OF DUTIES (NO. 89) ORDER, 1935.

WHEREAS it is enacted by Section I 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 Éireann 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 as the Emergency Imposition of Duties (No. 89) 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 of an amount equal to fifty per cent. of the value of the article shall be charged, levied, and paid on every article (other than an article which is, in the opinion of the Revenue Commissioners, a toy) of any of the following descriptions imported into Saorstát Eireann on or after the 14th day of December, 1935, and made wholly or mainly of any material which is composed wholly or partly of any cellulose ester, or of cáséin, or of any substance which is, in the opinion of the Revenue Commissioners, a synthetic resin or a substance of a like nature to synthetic resin, that is to say :—

(a) cups,

(b) saucers,

(c) plates,

(d) goblets,

(e) containers for salt, pepper, and mustard or any of them,

(f) egg-cups and egg-stands,

(g) spoons,

(h) napkin or serviette rings,

(i) ash-trays,

(j) screw caps for bottles or for jars,

(k) Salad servers,

(l) milk-jugs and cream-jugs,

(m) sugar basins,

(n) door finger-plates,

(o) trays,

(p) teapot stands, flower-pot stands, and other similar stands.

4. 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 Éireann " 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.

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

DUBLIN:

This 13th day of December, 1935.