No. 39/1931:

FINANCE (CUSTOMS DUTIES) (No. 2) ACT, 1931

ARRANGEMENT OF SECTIONS

1 Duty on harness leather and harness.

2 Care and management of duties.

3 Short title and construction.

AN ACT TO CHARGE AND IMPOSE CERTAIN DUTIES OF CUSTOMS AND TO MAKE FURTHER PROVISIONS IN CONNECTION WITH FINANCE.

[10th November, 1931.]

BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:—

1.—(1) A customs duty of an amount equal to twenty per cent. of the value of the article shall be charged, levied, and paid on all harness leather, whether dressed or undressed, of any of the following classes imported into Saorstát Eireann on or after the 17th day of July, 1931, and before the 17th day of July, 1936, that is to say, harness hides or parts thereof, harness sides or parts thereof, harness backs or parts thereof, harness bellies or parts thereof, harness shoulders or parts thereof.

(2) Notwithstanding anything contained in the foregoing sub-section the duty imposed by that sub-section shall not be charged or levied on patent leather, chrome tanned leather, dressed collar hides or parts thereof, or dressed bridle butts or parts thereof.

(3) A customs duty of an amount equal to twenty per cent. of the value of the article shall be charged, levied, and paid on the following articles imported into Saorstát Eireann on or after the 17th day of July, 1931, and before the 17th day of July, 1936, that is to say, all harness whether completely or partially manufactured, and all parts of such harness other than parts which do not consist of or contain leather and at the time of importation are not attached to any harness, whether completely or partially manufactured, or to any part of such harness containing or consisting of leather.

(4) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties imposed by this section with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though articles chargeable with either of those duties were mentioned in the Second Schedule to that Act and were so mentioned as goods to which three-fourths of the full rate was thereby made applicable as a preferential rate.

(5) The value of any article for the purposes of this section shall be taken to be the price which an importer would give for the article if the article were delivered, freight and insurance paid, in bond at the place of importation, and duty shall be paid on that value as fixed by the Revenue Commissioners.

2.—The duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.

3.—(1) This Act may be cited as the Finance (Customs Duties) (No. 2) Act, 1931 .

(2) This Act shall be construed together with the Customs Acts.