S.I. No. 109/1956 - Emergency Imposition of Duties (No. 377) (Manuscript Books) Order, 1956.


S.I. No. 109 of 1956.

EMERGENCY IMPOSITION OF DUTIES (No. 377) (MANUSCRIPT BOOKS) ORDER, 1956.

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, hereby order as follows :

1. This Order may be cited as the Emergency Imposition of Duties (No. 377) (Manuscript Books) Order, 1956.

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

3. The Emergency Imposition of Duties (No. 192) Order, 1939 ( S. R. & O. No. 189 of 1939 ), shall, as respects articles imported on or after the 8th day of May, 1956, have effect as if—

(a) the following were substituted for paragraph 3 :

" 3. A duty of customs at the rate of an amount equal to sixty per cent. of the value of the article shall be charged, levied and paid on each of the following articles imported on or after the 8th day of May, 1956, that is to say, manuscript books, ruled or unruled, with or without headings, other than manuscript books ruled for writing music ", and

(b) in paragraph 5 the following were substituted for sub-paragraph (a) :

" (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 the articles chargeable with that 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 the rate of an amount equal to thirty-seven and one-half per cent. of the value of the article were specified in the fourth column of the said Schedule opposite the mention of the said articles in the said second column."

GIVEN under the Official Seal of the Government, this 1st day of May, 1956.

JOHN A. COSTELLO,

Taoiseach.