Finance Act, 1927

PART II.

Customs and Excise.

Alteration of duty on matches.

11.—(1) In lieu of the present customs duties in respect of matches there shall be charged, levied and paid as on and from the 22nd day of April, 1927, the following customs duties on all matches imported into Saorstát Eireann, that is to say:—

Boxes or other containers:—

s.

d.

Containing not more than 10 matches

Per 1,000 containers

5

2

Containing more than 10 but not more than 20 matches

Per 1,000 containers

10

4

Containing more than 20 but not more than 50 matches

Per gross (144) containers

3

10

Containing more than 50 but not more than 75 matches

Per gross (144) containers

5

9

For every additional 25 or part of 25 matches over 75

Per gross (144) containers

1

4

(2) In lieu of the present excise duties in respect of matches there shall be charged, levied, and paid as on and from the 22nd day of April, 1927, the following excise duties on all matches made in Saorstát Eireann, that is to say:—

Boxes or other containers:—

s.

d.

Containing not more than 10 matches

Per 1,000 containers

5

0

Containing more than 10 but not more than 20 matches

Per 1,000 containers

10

0

Containing more than 20 but not more than 50 matches

Per gross (144) containers

3

8

Containing more than 50 but not more than 75 matches

Per gross (144) containers

5

6

For every additional 25 or part of 25 matches over 75

Per gross (144) containers

1

3

and so in proportion for any less quantity.