S.I. No. 6/1934 - Emergency Imposition of Duties (No. 22) Order, 1934.


STATUTORY RULES AND ORDERS. 1934. No. 6.

EMERGENCY IMPOSITION OF DUTIES (No. 22) 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, do by order all or any of certain things mentioned in that section and, amongst others:

(a) 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;

(b) vary, in any manner or respect whatsoever, in regard to goods imported into Saorstát Eireann on or after a specified day any customs duty in force at the passing of that Act or imposed by any Act passed or order made after the passing of that Act or any qualification, limitation, drawback, allowance, exemption or preferential rate in force at the date of such order in relation to any such 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. 22) 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 twenty-five 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 20th day of January, 1934, that is to say:—

(a) tools and implements of the following descriptions, that is to say:—

(i) scythes;

(ii) sickles;

(iii) slashers or slash hooks;

(iv) bill-hooks;

(v) hay knives;

(b) blades or heads of such tools and implements.

4.— (1) 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 of the following articles imported into Saorstát Eireann on or after the 20th day of January, 1934, that is to say:—cordage, cables, ropes, and twine of hemp or like materials, excluding binder twine, coir yarn and plaited or cable-laid sash cords, and also excluding any article which at importation forms part of another article.

(2) 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 paragraph 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.

(3) If any person does any act (whether of commission or omission) which is a contravention of a condition imposed by the Revenue Commissioners under this paragraph, such person shall be guilty of an offence under the Customs Acts and shall for each such offence, incur a penalty of fifty pounds and any article liable to duty in respect of which such offence is committed shall be forfeited.

(4) The duty imposed by this paragraph is in lieu of and not in addition to the duty imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932) and mentioned at reference number 22 in Part I of the First Schedule to that Act.

5.— (1) The customs duty imposed by section 11 of the Finance Act, 1928 (No. 11 of 1928) as amended by subsequent enactments, shall be charged, levied and paid on the following articles imported into Saorstát Eireann on or after the 20th day of January, 1934, at the respective rates hereinafter mentioned in lieu of the rates mentioned in the said section, or any such amending enactment as aforesaid, or any order made under an Act, that is to say:—

(a) on every motor car chassis whether imported separately or otherwise—at the rate of an amount equal to thirty-three and one third per cent. of the value of the article;

(b) on every article which, in the opinion of the Revenue Commissioners, is a motor car chassis frame assembled otherwise than by welding, soldering or other like process at the rate of an amount equal to ten per cent. of the value of the article;

(c) on all other motor car chassis parts and accessories (other than articles mentioned in paragraphs (a) and (b) of sub-section (1) of section 7 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and articles exempted, by virtue of paragraph (a) of subsection (2) of section 7 of the Finance (Customs Duties) (No. 4) Act, 1932 , as amended by section 31 of the Finance Act 1933 (No. 15 of 1933), from the customs duty imposed by section 11 of the Finance Act, 1928 , as amended by subsequent enactments, and battery plates—at the rate of an amount equal to thirty-three and one third per cent. of the value of the article.

(2) The provisions of section 8 of the Finance Act, 1919, shall not apply to the duty chargeable by virtue of this paragraph on the articles mentioned in this paragraph.

(3) In this paragraph the expression " motor car " has the same meaning as it has in Part II of the Finance Act, 1928 (No. 11 of 1928).

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

DUBLIN.

This 19th day of January, 1934.