S.I. No. 76/1939 - Emergency Imposition of Duties (No. 180) Order, 1939.

STATUTORY RULES AND ORDERS. 1939. No. 76.

EMERGENCY IMPOSITION OF DUTIES (No. 180) ORDER, 1939.

WHEREAS it is enacted by section 1 of the emergency Imposition of Duties Act, 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, that the Government 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 Ireland 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 Government, in exercise of the powers conferred on them by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, 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. 180) Order, 1939.

2. The Interpretation Act, 1937 (No. 38 of 1937), applies to this Order.

3. A duty of customs shall be charged, levied, and paid at the rates hereinafter mentioned on every of the following articles imported on or after the 5th day of April, 1939, that is to say, empty glass bottles and empty glass jars of a height not less than two and one-half inches nor more than fifteen inches, but excluding—

(a) beakers and dropping bottles with a lip or spout;

(b) bottles with necks ground to receive glass stoppers;

(c) infant and invalid feeding bottles;

(d) leclanché jars and articles of a like nature for use in batteries;

(e) jars with openings exceeding three and one-half inches in external diameter;

(f) bottles made of cut glass or imitation cut glass which are of a value exceeding twenty shillings per gross;

(g) decanters, carafes, and other articles of a like nature or use;

(h) bottles which, in the opinion of the Revenue Commissioners, are made of dark blue or actinic green glass and are embossed with the word " poison" or with the words " not to be taken";

(i)syphons.

4. The duty imposed by this Order shall be charged, levied, and paid—

(a) in so far as the said duty is chargeable on bottles which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use for bottling beer, at whichever of the following rates produces in each particular ease the greater amount of duty, that is to say :

(i) the rate of eight shillings per gross of one hundred and forty-four bottles, or

(ii) the rate of an amount equal to seventy-five per cent. of the value of the bottles, and

(b) in so far as the said duty is chargeable on any other articles, at the rate of an amount equal to ninety per cent. of the value of the articles.

5. The duty imposed by this Order is in lieu of the duty imposed by section 4 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at reference number 14 in Part I of the First Schedule to that Act as amended by section 5 of the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), and at reference number 11 in Part IV of the Eighth Schedule to the Finance Act, 1935 (No. 28 of 1935), and reference number 9 in Part IV of the Fourth Schedule to the Finance Act, 1936 (No. 31 of 1936), and accordingly the latter duty as so amended shall not be charged or levied on any article imported on or after the 5th day of April, 1939, and while this Order continues to be in force.

6. Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, 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, but so that no such licence shall be exempt from the provisions of section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938).

7. The following statutory provisions shall apply and have effect in the manner hereinafter mentioned, that is to say :—

(a) the provisions of section 6 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), shall apply and have effect in relation to the duty imposed by this Order as if articles chargeable with the said duty were mentioned in the second column of the First Schedule to the said Act, and this Order were mentioned in the third column of the said Schedule opposite the mention of the said articles in the said second column, and a rate were specified in the fourth column of the said Schedule opposite the mention of the said articles in the said second column equal to—

(i) in the case of articles chargeable with the said duty which are bottles and which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use for bottling beer, whichever of the following rates produces in each particular case the greater amount of duty, that is to say :—

(I) the rate of five shillings and four pence per gross of one hundred and forty-four bottles, or

(II) the rate of an amount equal to fifty per cent. of the value of the bottles, and

(ii) in the case of any other articles chargeable with the said duty, a rate of an amount equal to sixty per cent. of the value of the articles;

(b) the provisions of section 16 of the said Act and the regulations made under that section shall apply and have effect for the purpose of the said section 6 as applied by this paragraph.

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

DUBLIN.

This 4th day of April, 1939.