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S.I. No. 31/1925 - Revenue and Post Office (Powers and Duties) (No. 2) Order, 1925.

STATUTORY RULES AND ORDERS. 1925. No. 31.

REVENUE AND POST OFFICE (POWERS AND DUTIES) (No. 2) ORDER, 1925.

(No. 31 of 1925.)

WHEREAS by Section 20 of the Finance Act, 1911, it is enacted that His Majesty may, by Order in Council, provide that any powers and duties of the Commissioners of Inland Revenue, whether statutory or otherwise, with reference to any stamps used to denote duties of postage, or any stamps used to denote other duties, being either adhesive stamps or stamps which are usually sold or distributed at a Post Office, or with reference to any postal orders, licences, or forms usually so sold or distributed, shall be exercised and performed by the Postmaster-General, either to the exclusion of the Commissioners of Inland Revenue or concurrently with those Commissioners, and that any such Order shall have effect as if enacted in the said Act, and that such provisions may be made by the Order as appear necessary or expedient to give full effect to the exercise and performance of the powers and duties to which the said Order relates in manner provided by the said Order:

AND WHEREAS by the Inland Revenue and Post Office (Powers and Duties) Order, 1914, it is provided that all or any of the hereinbefore recited powers and duties of the Commissioners of Inland Revenue (except certain powers and duties) shall be exercised and performed by the Postmaster-General concurrently with the Commissioners of Inland Revenue:

AND WHEREAS by Section 43 of the Finance Act, 1918, it is enacted that any Orders made under the said recited Section of the Finance Act, 1911, may be varied or revoked by any subsequent Order so made:

AND WHEREAS by Section 10 of the Adaptation of Enactments Act, 1922 , (No. 2 of 1922), it is enacted that wherever it is provided in any British Statute that any act or thing should or might be made or done by Order in Council or by the King in Council, that every such act or thing might be made or done in Saorstát Eireann by an Order of the Governor-General of Saorstát Eireann upon the advice of the Executive Council of Saorstát Eireann:

AND WHEREAS by paragraph 6 of Part 2 of the Revenue Commissioners' Order, 1923, it is ordered that a Board of Commissioners to be called and known as "The Revenue Commissioners," be established to exercise in Saorstát Eireann all the functions which were on the 6th day of December, 1921, exercisable in the area now comprised in Saorstát Eireann by the Commissioners of Inland Revenue:

AND WHEREAS by virtue of Section 11 of the Adaptation of Enactments Act, 1922 , and Section 1 (ix) of the Ministers and Secretaries Act, 1924 , (No. 16 of 1924), the functions formerly exercised by and the rights, powers, and duties formerly vested in the Postmaster-General hereinbefore mentioned are now exercised by and vested in the Minister for Posts and Telegraphs in Saorstát Eireann:

NOW, I, TIMOTHY MICHAEL HEALY, Governor-General of Saorstát Eireann, acting on the advice of the Executive Council of Saorstát Eireann, and in exercise of the powers in this behalf conferred on me by the said Section 20 of the Finance Act, 1911, Section 43 of the Finance Act, 1918, and Section 10 of the Adaptation of Enactments Act, 1922 , (No. 2 of 1922), and of every and any other power me in this behalf enabling, do hereby order as follows:—

1. This Order may be cited as the "Revenue and Post Office (Powers and Duties) (No. 2) Order 1925," and shall come into operation on the 1st day of September, 1925.

2. The Interpretation Act, 1889, applies to the interpretation of this Order in like manner as it applies to the interpretation of an Act of the Oireachtas passed before the 1st day of January, 1924.

3. As from the date when this Order comes into operation the powers and duties of the Revenue Commissioners with reference to the allowance for or repurchase of stamps authorised to be used in payment of duties of postages shall be exercised and performed by the Minister for Posts and Telegraphs to the exclusion of the Revenue Commissioners unless it shall appear to the Revenue Commissioners that such stamps were not intended to be used for the purpose of the Post Office (as defined in the Post Office Act, 1908) and the Inland Revenue and Post Office (Powers and Duties) Order, 1914, shall have effect accordingly.

Given under my hand at Dublin,

This 26th day of August, 1925.

T. M. HEALY,

(Governor-General).