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S.I. No. 181/1941 - Emergency Imposition of Duties (No. 219) Order, 1941.

STATUTORY RULES AND ORDERS. 1941. No. 181.

EMERGENCY IMPOSITION OF DUTIES (No. 219) ORDER, 1941.

WHEREAS it is enacted by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, that the Government 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 Ireland 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 :

AND WHEREAS it is also enacted by the said section, as so adapted, that the Government may, if and whenever they think proper, revoke any order previously made under the said section:

AND WHEREAS the Emergency Imposition of Duties (No. 135) Order, 1937 ( S. R. & O. No. 328 of 1937 ), was made under the said section :

NOW, the Government, in exercise of the powers conferred on them by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, 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. 219) Order, 1941.

2. The Interpretation Act, 1937 (No. 38 of 1937), applies to this Order.

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 on or after the 23rd day of April, 1941, 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 whichthe 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 one shilling the article.

5. The duty imposed by the Emergency Imposition of Duties (No. 73) Order, 1935 ( S. R. & O. 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 following statutory provisions shall apply and have effect in the manner hereinafter mentioned, that is to say :—

(a) the provisions of section 6 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), shall apply and have effect in relation to the duty imposed by this Order as if articles chargeable with the said duty were mentioned in the second column of the First Schedule to the said Act, and this Order were mentioned in the third column of the said Schedule opposite the mention of the said articles in the said second column, and a rate were specified in the fourth column of the said Schedule opposite the mention of the said articles in the said second column equal to whichever of the following rates produces in respect of each particular article the greater amount of duty, that is to say:—

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

(ii) the rate of sixpence the article ;

(b) the provisions of section 16 of the said Act and the regulations made under that section shall apply and have effect for the purpose of the said section 6 as applied by this paragraph.

7. 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 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, but so that no such licence shall be exempt from the provisions of section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938).

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

9. The Emergency Imposition of Duties (No. 135) Order, 1937 ( S. R. & O. No. 328 of 1937 ), is hereby revoked as on and from the 23rd day of April, 1941.

GIVEN under the Official Seal of the Government, this 22nd day of April, 1941.

ÉAMON DE VALÉRA,

Taoiseach.