S.I. No. 330/1936 - Emergency Imposition of Duties (No. 112) Order, 1936.


STATUTORY RULES AND ORDERS, 1936. No. 330.

EMERGENCY IMPOSITION OF DUTIES (No. 112) ORDER, 1936.

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;

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. 112) Order, 1936.

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 2 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and the Second Schedule to that Act shall, as respects articles imported into Saorstát Eireann on or after the 18th day of November, 1936, have effect as if, at reference number 1 in the said Second Schedule, the words "and also sausage casings of all descriptions imported unfilled " in the second column were deleted.

4. A duty of customs at the rate of one hundred shillings the pound shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 18th day of November, 1936, that is to say:—

(a) Sausage casings of all descriptions imported unfilled, and

(b) gut which, in the opinion of the Revenue Commissioners, is capable of being used as sausage casings or in the manufacture of sausage casings.

5. Whenever the Minister for Finance, after consultation with the Minister for Agriculture, 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.

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

DUBLIN.

This 17th day of November, 1936.