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S.I. No. 357/1936 - Emergency Imposition of Duties (No. 113) Order, 1936.

STATUTORY RULES AND ORDERS, 1936. No. 357.

EMERGENCY IMPOSITION OF DUTIES (No. 113) ORDER, 1936.

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. 113) Order, 1936.

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 shall be charged, levied, and paid at the rates hereinafter mentioned on every of the following articles which is imported into Saorstát Eireann on or after the 5th day of December, 1936, and is either a component part for use in the manufacture of a boot or a shoe or is an accessory for attachment to an otherwise complete boot or shoe and, in either case, is made wholly or mainly of rubber or of a material which, in the opinion of the Revenue Commissioners, is artificial rubber or an imitation of rubber or contains rubber as an ingredient, that is to say:—

(a) on soles (whether half-soles, whole soles, or long soles)— at the rate of four pence the article, and

(b) on heels and parts of heels—at the rate of two pence the article, and

(c) on tips, studs, and other protectors (whether for the sole or the heel)—at the rate of one penny the article.

4. The duty imposed by this Order on any article is in lieu of all other duties chargeable on such article.

5. In this Order the words " boot " and " shoe " have respectively the meanings given to them by sub-section (5) of section 9 of the Finance Act, 1934 (No. 31 of 1934), for the purposes of that section and the Second Schedule to that Act.

6. 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.

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

DUBLIN.

This 4th day of December, 1936.