S.I. No. 66/1939 - Emergency Imposition of Duties (No. 178) Order, 1939.

STATUTORY RULES AND ORDERS. 1939. No. 66.

EMERGENCY IMPOSITION OF DUTIES (No. 178) ORDER, 1939.

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, by order impose, whether with or without qualifications, limitations, drawback, 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 Ireland 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 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. 178) Order, 1939.

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

3. There shall be charged, levied, and paid on every of the following articles (subject to the exceptions mentioned in the next following paragraph) imported on or after the 29th day of March, 1939, a duty of customs at the several rates hereinafter respectively mentioned, that is to say :—

(a) on sheet or plate glass which has not been subjected to any process of working other than polishing, but excluding any such glass which is ribbed, fluted, figured, foliated, decorated, reinforced, coloured, or opal—at the rate of twenty shillings the hundredweight;

(b) on sheet or plate glass which has been silvered or metallised—at the rate of sixty-seven shillings and sixpence the hundredweight;

(c) on all other sheet or plate glass—at the rate of sixty shillings the hundredweight;

(d) on mirrors (whether framed or not framed or backed or not backed) shelves, and table-tops made wholly or mainly of sheet glass or of plate glass or of a combination of sheet glass and plate glass—at the rate of sixty-seven shillings and sixpence the hundredweight.

4. The duty imposed by this Order shall not be charged or levied on any article mentioned in the next preceding paragraph in respect of which it is shown to the satisfaction of the Revenue Commissioners that such article or any glass forming part of such article has been subjected to a process of bending or curving.

5. The duty imposed by this Order is in lieu of the duty imposed by section 10 of the Finance Act, 1936 (No. 31 of 1936), and accordingly the latter duty shall not be charged or levied on any article imported on or after the 29th day of March, 1939, and while this Order continues to be in force.

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 but so that no such licence shall be exempt from the provisions of section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938).

7. The following statutory provisions shall apply and have effect in the manner hereinafter mentioned, that is to say :—

(a) the provisions of section 6 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), shall apply and have effect in relation to the duty imposed by this Order as if articles chargeable with the said duty were mentioned in the second column of the First Schedule to the said Act, and this Order were mentioned in the third column of the said Schedule opposite the mention of the said articles in the said second column, and a rate were specified in the fourth column of the said Schedule opposite the mention of the said articles equal to—

(i) in the case of sheet or plate glass which has not been subjected to any process of working other than polishing, but excluding any such glass which is ribbed, fluted, figured, foliated, decorated, reinforced, coloured, or opal, a rate of thirteen shillings and four pence the hundredweight, or

(ii) in the case of sheet or plate glass which has been silvered or metallised, a rate of forty-five shillings the hundredweight, or

(iii) in the case of all other sheet or plate glass, a rate of forty shillings the hundredweight, or

(iv) in the case of mirrors (whether framed or not framed or backed or not backed), shelves, and table tops made wholly or mainly of sheet glass or of plate glass or of a combination of sheet glass and plate glass, a rate of forty-five shillings the hundredweight;

(b) the provisions of section 16 of the said Act and the regulations made under that section shall apply and have effect for the purpose of the said section 6 as applied by this paragraph.

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

Dublin.

This 28th day of March, 1939.