Finance Act, 1931

Continuance of new import duties.

10.—(1) The new import duties which were first imposed by section 12 of the Finance (No. 2) Act, 1915 , and were (with the exception of the duty on records and other means of reproducing music, the duty on blank film on which no picture has been impressed, and the duty on motor cars (including motor bicycles and motor tricycles) and accessories and component parts thereof other than tyres) continued up to the 1st day of May, 1931, by section 7 of the Finance Act, 1930 (No. 20 of 1930), shall, with the exceptions aforesaid and the further exception of cinematograph films (other than films which are shown to the satisfaction of the Revenue Commissioners to consist mainly of records of news) imported on or after the 7th day of May, 1931, and designed or intended for the exhibition of pictures or other optical effects by means of a cinematograph or other similar apparatus in conjunction with the mechanical production or reproduction of vocal or other sounds by the same or another apparatus, continue to be charged, levied, and paid on and from the said 1st day of May, 1931, up to the 1st day of May, 1932.

(2) There shall be charged, levied, and paid on all cinematograph films (other than films which are shown to the satisfaction of the Revenue Commissioners to consist mainly of records of news) which are imported into Saorstát Eireann on or after the 7th day of May, 1931, and before the 1st day of May, 1932, and are designed or intended for the exhibition of pictures or other optical effects by means of a cinematograph or other similar apparatus in conjunction with the mechanical production or reproduction of vocal or other sounds by the same or another apparatus a customs duty at the following rates, that is to say:—

Per linear foot of the width of 1⅜ inches.

£

s.

d.

Positive films, that is to say films ready for use

3

Negative films, that is to say films from which positive films can be printed

1

3

(3) Whenever the Revenue Commissioners are satisfied that any cinematograph film imported into Saorstát Eireann is of an educational character they shall, subject to compliance with such conditions as they think fit to impose, exempt such film from payment (as the case may require) of the duty on cinematograph films included in and not excepted from the new import duties continued by sub-section (1) of this section or of the duty imposed by sub-section (2) of this section.

(4) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duties continued by sub-section (1) of this section and the duty imposed by sub-section (2) of this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.”