Finance (No. 2) Act, 1927

Duty on rosaries.

2.—(1) A customs duty of an amount equal to thirty-three and one-third per cent. of the value of the article shall be charged, levied, and paid on every rosary and every article which in the opinion of the Revenue Commissioners is a substantial part of a rosary imported into Saorstát Éireann on or after the 22nd day of October, 1927.

(2) The value of any article for the purposes of this section shall be taken to be the price which an importer would give for the article if the article were delivered, freight and insurance paid, in bond, at the place of importation, and duty shall be paid on that value as fixed by the Revenue Commissioners.