S.I. No. 321/1937 - Emergency Imposition of Duties (No. 132) Order, 1937.


STATUTORY RULES AND ORDERS, 1937. No. 321.

EMERGENCY IMPOSITION OF DUTIES (No. 132) ORDER, 1937.

WHEREAS it is enacted by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), that the Executive Council may, by order, do 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 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 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 as the Emergency Imposition of Duties (No. 132) Order, 1937.

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. The duty of customs imposed by section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at reference number 27 in the First Schedule to that Act as amended at reference number 10 in the Fourth Schedule to the Finance Act, 1937 (No. 18 of 1937), (being a duty on certain kinds of bedding) shall, as respects articles imported into Saorstát Eireann on or after the 11th day of December, 1937, be charged, levied, and paid at whichever of the following rates is applicable in lieu of the rate mentioned at the said reference number 27, that is to say:—

(i) in so far as the said duty is chargeable on bed-sheets, at whichever of the following rates produces, in respect of each particular article, the greater amount of duty that is to say, the rate of an amount equal to fifty per cent. of the value of the article or the rate of two shillings the article, and

(ii) in so far as the said duty is chargeable on any other article, at the rate of an amount equal to fifty per cent. of the value of the article.

DUBLIN.

This 10th day of December, 1937.