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S.I. No. 22/1934 - Emergency Imposition of Duties (No. 24) Order, 1934.

STATUTORY RULES AND ORDERS. 1934. No. 22.

EMERGENCY IMPOSITION OF DUTIES (No. 24) 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. 24) 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.— (1) A duty of customs at the rate of seventy-five per cent. of the value of the article shall be charged, levied, and paid on every of the following articles which is imported into Saorstát Eireann on or after the 3rd day of March, 1934, and is, in the opinion of the Revenue Commissioners, made of iron or of steel or of a combination of iron and steel, that is to say:—

(a) bolts, set screws, and metal thread screws of which the shank is not less than one inch nor more than twenty inches in length and is not less than three-eighths of one inch nor more than one and one-quarter inches in diameter, and

(b) threaded nuts (other than wing nuts) of a size and threading to fit a bolt, set screw, or metal thread screw of a kind mentioned in the foregoing clause (a) of this sub-paragraph.

(2) The duty imposed by paragraph 6 of the Emergency Imposition of Duties (No. 5) Order, 1932, and mentioned at reference number 7 in the Schedule to that Order shall not be charged or levied on any article chargeable with the duty imposed by this paragraph.

(3) 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.

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

4. For the purposes of the application of section 8 of the Finance Act, 1919, to the duty imposed by section 7 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), when charged on articles which are imported into Saorstát Eireann on or after the 3rd day of March, 1934, and, in the opinion of the Revenue Commissioners, are proofed overcoats, the expression "British Empire" shall, notwithstanding anything to the contrary contained in the said section 8 as applied by the said section 7, be construed as not including the United Kingdom, and the said section 8 as so applied shall, for the purposes aforesaid, have effect accordingly.

5. 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 Order, 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 articles liable to duty in respect of which such offence is committed shall be forfeited.

DUBLIN.

This 2nd day of March, 1934.