Post Office (Evasion of Postage) Act, 1937

Postal packets to which this Act applies.

2.—(1) Save as is otherwise provided by this section, this Act applies to every postal packet which—

(a) is posted outside Saorstát Eireann, and

(b) is addressed to the addressee at an address in Saorstát Eireann, and

(c) purports to come from or to be sent by or on behalf of a person residing or carrying on business in Saorstát Eireann.

(2) Notwithstanding anything contained in the foregoing sub-section of this section, this Act shall not apply to a postal packet which purports to come from or to be sent by or on behalf of a person who carries on business both in and outside Saorstát Eireann unless such postal packet purports to come or be sent only from an address, or all the addresses, of such person in Saorstát Eireann.