S.I. No. 222/1938 - Emergency Imposition of Duties (No. 154) Order, 1938.


STATUTORY RULES AND ORDERS. 1938. No. 222.

EMERGENCY IMPOSITION OF DUTIES (No. 154) ORDER, 1938.

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, do by order all or any of certain things and among others vary, in any manner or respect whatsoever, in regard to goods imported into Ireland on or after a specified day any customs duty in force at the passing of the said Act or imposed by any Act passed or order made after the passing of the said Act or any qualification, limitation, drawback, allowance, exemption, or preferential rate in force at the date of such order in relation to any such duty:

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. 154) Order, 1938.

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

3. The duty of customs imposed by the Emergency Imposition of Duties (No. 129) Order, 1937 (Statutory Rules and Orders, No. 219 of 1937), (being a duty on certain surface-glazed clay tiles) shall, as respects articles imported on or after the 17th day of August, 1938, be charged, levied, and paid at whichever of the following rates produces, in respect of each particular article, the greater amount of duty in lieu of the rate mentioned in paragraph 3 of the said Order, that is to say :—

(a) the rate of an amount equal to seventy-five per cent. of the value of the article, or

(b) the rate of four pence and one halfpenny the tile.

4. The provisions of section 8 of the Finance Act, 1919, shall apply to the said duty imposed by the Emergency Imposition of Duties (No. 129) Order, 1937, when charged at a rate fixed by this Order with the substitution of the expression "the area of application of the Acts of the Oireachtas" for the expression "Great Britain and Ireland" and as though the articles chargeable with the said duty were mentioned in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

DUBLIN.

This 16th day of August, 1938.