S.I. No. 163/1934 - Emergency Imposition of Duties (No. 40) Order, 1934.

STATUTORY RULES AND ORDERS. 1934. No. 163.

EMERGENCY IMPOSITION OF DUTIES (No. 40) ORDER, 1934.

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 for all purposes as the Emergency Imposition of Duties (No. 40) Order, 1934.

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 thirty 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 30th day of June, 1934, that is to say :—

(a) Machines which, in the opinion of the Revenue Commissioners, are completely or substantially assembled and are designed, constructed, and suitable for the automatic sale, by means of the operation of a mechanism set in motion by the insertion of a coin in the machine, of all or any of the following articles (whether exclusively or in addition to other articles), that is to say :—

(i) tobacco in any form,

(ii) matches,

(iii) sweetmeats of any description, including chocolate in any form,

and

(b) articles which, in the opinion of the Revenue Commissioners, are substantial assemblies of parts of any such machine as is described in the foregoing sub-paragraph.

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

DUBLIN.

This 29th day of June, 1934.