Dairy Produce (Price Stabilisation) Act, 1935
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PART III. Levies on Butter and Milk Products. | ||
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Imposition of a levy on certain substances. |
17.—(1) There shall be paid to the Minister, in respect of the several months (in this section referred to as levy months) hereinafter specified in relation to each person, a levy by the persons, on the substances, and at the rates hereinafter mentioned, that is to say:— | |
(a) by every registered proprietor of creamery premises, a levy, in respect of the month of April, 1935, and every subsequent levy month, at the appropriate rate on all butter manufactured on such premises on or after the 1st day of April, 1935, which either was delivered on sale or was manufactured for some other person by such proprietor in the levy month, except butter which was exported from Saorstát Eireann by such proprietor; | ||
(b) by every registered proprietor of premises registered in the register of butter factories kept in pursuance of the Dairy Produce Act, 1924 (No. 58 of 1924), or in the register of non-manufacturing exporters kept in pursuance of the same Act, a levy, in respect of the month of April, 1935, and every subsequent levy month beginning before the appointed day, at the appropriate rate on all non-creamery butter acquired by such proprietor on or after the 1st day of April, 1935, which was delivered on sale by such proprietor in the levy month, except butter which was exported from Saorstát Eireann by such proprietor or was delivered on sale by such proprietor to the registered proprietor of any other premises registered in either of the said registers; | ||
(c) by every person on whom notice was served under section 14 of the Dairy Produce (Price Stabilisation) Act, 1932 (No. 10 of 1932), a levy, in respect of the month of April, 1935, and every subsequent levy month beginning before the appointed day at the appropriate rate, on all non-creamery butter acquired by such person on or after the 1st day of April, 1935, which was delivered on sale by such person in the levy month, except butter which was acquired from or delivered on sale to the registered proprietor of premises registered in either of the registers mentioned in the next preceding paragraph of this sub-section; | ||
(d) by every person registered in the register of producers of non-creamery butter kept in pursuance of this Act, a levy, in respect of every levy month beginning on or after the appointed day, at the appropriate rate on all non-creamery butter manufactured by such registered person on or after the 1st day of April, 1935, which was delivered on sale in the levy month by such registered person to any person not registered in either of the registers kept in pursuance of this Act; | ||
(e) by every person registered in the register of distributors of non-creamery butter kept in pursuance of this Act, a levy, in respect of every levy month beginning on or after the appointed day, at the appropriate rate on all non-creamery butter acquired by such registered person on or after the 1st day of April, 1935, which was delivered on sale in the levy month by such registered person to any person not registered in either of the registers kept in pursuance of this Act, except butter which was exported from Saorstát Eireann by such registered person. | ||
(2) If and when the Minister has fixed, by regulations made under this Part of this Act, a rate or rates of levy in respect of any particular milk product, there shall be paid to the Minister, in respect of every levy month commencing after the date on which such regulations come into force, by every person who manufactures such milk product a levy at the appropriate rate on the whole of such milk product of his own manufacture which is either delivered on sale by him or used by him in the manufacture of other goods in such levy month, except so much of such milk product as is exported by him from Saorstát Eireann. | ||
(3) Every levy imposed by this section shall be payable monthly and, in the case of every levy in respect of a levy month which ended before the passing of this Act, shall become due and be paid on the seventh day after the date of the passing of this Act and, in every other case, shall become due and be paid on the seventh day after the expiration of the levy month in respect of which it is payable. | ||
(4) The Minister shall by order appoint a day to be the appointed day for the purposes of this section. | ||
(5) In this section— | ||
the expression “the appointed day” means the day appointed by the Minister to be the appointed day for the purposes of this section, and | ||
the expression “the appropriate rate” means the rate of levy for the time being in force on the substance in respect of which the said expression is used. |