S.I. No. 237/1934 - Emergency Imposition of Duties (No. 48) Order, 1934.

STATUTORY RULES AND ORDERS. 1934. No. 237.

EMERGENCY IMPOSITION OF DUTIES (No. 48) 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. 48) 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 forty per cent. of the value of the article shall be charged, levied, and paid on every article imported into Saorstát Eireann on or after the 12th day of September, 1934, which, in the opinion of the Revenue Commissioners, is rope, cord, twine, or thread and is made of cotton, flax, hemp, ramie, jute, or coir or any like material or a combination of any two or more of those materials, but excluding binder twine and plaited or cable-laid sash cord and also excluding any article which at importation forms part of another article.

4. The duty imposed by this Order is in substitution for the duty imposed by section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at reference number 36 in the First Schedule to that Act, and accordingly the said duty mentioned at the said reference number 36 shall not be charged or levied on any article imported into Saorstát Eireann on or after the 12th day of September, 1934.

5. 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.

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

DUBLIN.

This 11th day of September, 1934.