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S.I. No. 243/1937 - Emergency Imposition of Duties (No. 130) Order, 1937.

STATUTORY RULES AND ORDERS. 1937. No. 243.

EMERGENCY IMPOSITION OF DUTIES (No. 130) 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, 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 as the Emergency Imposition of Duties (No. 130) 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 an amount equal to forty per cent. of the value of the article shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 15th day of September, 1937, which is, in the opinion of the Revenue Commissioners, made wholly or mainly of leather or of skin or of an imitation of leather or skin or of a combination of any two or more of those substances or of which the outer covering is, in the opinion aforesaid, made wholly or mainly of any such substance or combination of substances as aforesaid, that is to say:—

(a) purses, pouches, wallets, pocket books, and card-cases which are, in the opinion aforesaid, designed, constructed, and intended to be carried about the person, and

(b) ladies' reticules or handbags which are, in the opinion aforesaid, designed, constructed, and intended to be carried or worn about the person to serve the purposes of a pocket and to hold articles for current personal use, and

(c) bags which are, in the opinion aforesaid, designed, constructed, and suitable to be carried about the person when shopping, for the primary purpose of holding the articles purchased, and

(d) cases for indoor use which are, in the opinion aforesaid, designed, constructed, and suitable for holding pyjamas, nightdresses, stockings, gloves, ties, collars, or handkerchiefs, and

(e) dressing-cases (whether fitted or not fitted internally with articles for personal use) which are, in the opinion aforesaid, designed, constructed, and suitable for holding only or mainly toilet requisites or toilet preparations or both toilet requisites and toilet preparations, and

(f) cases which are, in the opinion aforesaid, designed, constructed, and suitable for holding hair-brushes (either alone or together with a comb or combs), whether such cases are or are not fitted with such articles or any of them.

4. A duty of customs at the rate of an amount equal to forty per cent. of the value of the article shall be charged, levied, and paid on all cash-bags imported into Saorstát Eireann on or after the 15th day of September, 1937, which are made wholly or mainly of leather or skin or a combination of leather and skin and are, in the opinion of the Revenue Commissioners, designed, constructed, and intended to be worn on the person.

5. The duties imposed by this Order are in lieu of the duty imposed by section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at reference number 16 in the First Schedule to that Act as amended at reference number 17 in the Eighth Schedule to the Finance Act, 1935 (No. 28 of 1935), and further amended at reference number 9 in the Fourth Schedule to the Finance Act, 1937 (No. 18 of 1937), and accordingly the said duty mentioned at the said reference number 16 and amended as aforesaid shall not be charged or levied on any article imported into Saorstát Eireann on or after the 15th day of September, 1937, and while this Order continues to be in force.

6. The duties imposed by this Order are hereby placed under the care and management of the Revenue Commissioners.

DUBLIN.

This 14th day of September, 1937.