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S.I. No. 13/1937 - Emergency Imposition of Duties (No. 120) Order, 1937.

STATUTORY RULES AND ORDERS, 1937. No. 13.

EMERGENCY IMPOSITION OF DUTIES (No. 120) ORDER, 1937.

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. 120) Order, 1937.

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 two shillings per hundredweight shall be charged, levied, and paid on sodium carbonate imported in any form other than powder form into Saorstát Eireann on or after the 30th day of January, 1937.

4. The duty imposed by section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at reference number 26 in the First Schedule to that Act shall not be chargeable or leviable on any article imported into Saorstát Eireann on or after the 30th day of January, 1937.

5. Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorize 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 29th day of January, 1937.