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S.I. No. 92/1936 - Emergency Imposition of Duties (No. 102) Order, 1936.

STATUTORY RULES AND ORDERS. 1936. No. 92.

EMERGENCY IMPOSITION OF DUTIES (No. 102) ORDER, 1936.

WHEREAS it is enacted by section I of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), that the Executive Council may, by order, do all or any of certain things mentioned in that section, and amongst others, vary, in any manner or respect whatsoever, in regard to goods imported into Saorstát Eireann on or after a specified day, any customs duty in force at the passing of that Act or imposed by any Act passed or Order made after the passing of that Act or any qualification, limitation, drawback, allowance, exemption, or preferential rate in force at the date of such Order in relation to such duty:

NOW the Executive Council, in exercise of the powers conferred on them by section I 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. 102) 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. The duty of customs on certain jute piece goods imposed by section I of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and mentioned at reference number 24 in the First Schedule to that Act shall, in respect of articles imported into Saorstát Eireann on or after the 18th day of April, 1936, be varied as follows, that is to say:

(a) the said duty shall be charged, levied, and paid at the rate of an amount equal to fifty per cent. of the value of the article in lieu of the rate mentioned in the third column of the said First Schedule at the said reference number 24, and

(b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty.

4. The duty of customs on empty sacks and bags made of jute imposed by section I of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and mentioned at reference number 32 in the First Schedule to that Act shall, in respect of articles imported into Saorstát Eireann on or after the 18th day of April, 1936, be varied as follows, that is to say:—

(a) the said duty shall, in lieu of the rate mentioned in the third column of the said First Schedule at the said reference number 32, be charged, levied, and paid at whichever of the following rates produces in each particular case the greatest amount of duty, that is to say, the rate of an amount equal to fifty per cent. of the value of the article or the rate of two pence on each sack or bag, and

(b) the provisions of section 8 of the Finance Act, 1919 shall not apply to the said duty.

DUBLIN,

This 17th day of April, 1936.