S.I. No. 328/1937 - Emergency Imposition of Duties (No. 135) Order, 1937.

STATUTORY RULES AND ORDERS, 1937. No. 328.

EMERGENCY IMPOSITION OF DUTIES (No. 135) 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, if and whenever they think proper, by order 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:

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. 135) 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. A duty of customs at the rate mentioned in the next following paragraph of this Order shall be charged, levied, and paid on every article of vitreous-enamelled hollow-ware of wrought iron or wrought steel or a combination of wrought iron and wrought steel of any of the following descriptions which is imported into Saorstát Eireann on or after the 29th day of December, 1937, and is, in the opinion of the Revenue Commissioners, suitable for domestic or household use, that is to say:—

(a) basins, bowls, baths (other than baths which, in the opinion of the Revenue Commissioners, are designed, constructed, and suitable for installation as fixtures in houses or other buildings), buckets, and pails, of which the diameter (measured externally in a horizontal plane at or near the opening in the manner or at the position which gives the greatest measurement) is not less than ten inches;

(b) chamber-pots;

(c) saucepans, stewpans, and cooking pots (excluding tea-pots and coffee-pots);

(d) jugs and ewers of a capacity of not less than one and one-half pints.

4. The duty imposed by this Order shall be charged, levied, and paid at whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say:—

(a) the rate of an amount equal to sixty per cent. of the value of the article, or

(b) the rate of ninepence the article.

5. The duty imposed by the Emergency Imposition of Duties (No. 73) Order, 1935 (Statutory Rules and Orders, No. 405 of 1935) shall not be charged or levied on any article which is chargeable with the duty imposed by this Order.

6. The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this Order with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though the articles chargeable with the said duty were mentioned in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

7. Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by license 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 Order 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.

8. The duty imposed by this Order is hereby placed under the care and management of the Revenue Commissioners.

DUBLIN.

This 28th day of December, 1937.