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1
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On every steam car body, whether imported separately or together with the chassis to which it is intended to be attached or as part of a complete or substantially complete steam car.
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Whichever of the following sums is, in each particular case, the greater, that is to say, a sum equal to fifty per cent. of the value of the article or the sum of forty pounds.
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2
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On all component parts and accessories of steam car bodies which at importation are, in the opinion of the Revenue Commissioners, assembled.
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An amount equal to fifty per cent. of the value of the article.
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3
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On all component parts and accessories of steam car bodies which are made of iron or of steel or of a combination of iron and steel and, in the opinion of the Revenue Commissioners, are at importation unassembled and are suitable only for incorporation in a steam car body designed, constructed, and intended for the carriage of goods.
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An amount equal to fifty per cent. of the value of the article.
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4
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On every steam car chassis, whether imported separately or together with the body intended to be attached to it as or as part of a complete or substantially complete steam car.
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An amount equal to ten per cent. of the value of the article.
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5
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On all component parts and accessories of steam car chassis which at importation are, in the opinion of the Revenue Commissioners, assembled otherwise than by welding, soldering, or other like process.
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An amount equal to ten per cent. of the value of the article.
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