S.I. No. 198/1934 - Emergency Imposition of Duties (No. 43) Order, 1934.

STATUTORY RULES AND ORDERS. 1934. No. 198.

EMERGENCY IMPOSITION OF DUTIES (No. 43) 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, 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 after 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. 43) 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. This Order applies to the following duties, that is to say—

(a) the duty imposed by section 24 of the Finance Act, 1932 (No. 20 of 1932), but so far only as such duty is chargeable on articles mentioned in paragraph (b) of subsection (1) of the said section 24, and

(b) the duties imposed by section 2 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and mentioned at reference number 1 in the Second Schedule to that Act, and

(c) the duty imposed by the said section 2 of the Finance (Customs Duties) (No. 4) Act, 1932 , and mentioned at reference number 6 in the said Second Schedule to that Act.

4. Articles imported into Saorstát Eireann on or after the 10th day of August, 1934, which are of a kind or description chargeable with a duty to which this Order applies shall not be exempted from such duty by virtue of section 6 of the Customs and Inland Revenue Act, 1879, or because of any previous exportation of such articles from Saorstát Eireann.

5. Whenever the Minister for Finance, after consultation with the Minister for Agriculture, 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,

(a) to import without payment of a specified duty to which this Order applies any articles which would, in consequence of the next preceding paragraph of this Order, be chargeable with such duty, and

(b) so to import such articles either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or within a specified time or in a specified quantity.

DUBLIN.

This 10th day of August, 1934.