No. 155/1934:

EMERGENCY IMPOSITION OF DUTIES (No. 32) ORDER, 1934.

EMERGENCY IMPOSITION OF DUTIES (No. 32) ORDER, 1934.

WHEREAS it is enacted by Section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), that the Executive Council may, if and whenever they think proper, do by order all or any of certain things mentioned in that section and, amongst others, impose, whether with or without qualifications, limitations, drawbacks, 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 Saorstát Eireann 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 Executive Council, in exercise of the powers conferred on them by Section 1 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 for all purposes as the Emergency Imposition of Duties (No. 32) Order, 1934.

2. The Interpretation Act, 1923 (No. 45 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. A duty of customs at the rate (save as is hereinafter otherwise provided) of an amount equal to the value of the article shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 30th day of June, 1934, that is to say:—

(a) All laces which, in the opinion of the Revenue Commissioners, are suitable for use for any one or for any two or more of the following purposes, that is to say, as boot-laces, shoe-laces, hat-laces, breeches-laces, corset-laces, and legging-laces, but excluding any such laces the textile portion of which is shown, to the satisfaction of the Revenue Commissioners, to have been made otherwise than on or by means of a braiding machine, and

(b) all material which is imported in the piece or in lengths and is, in the opinion of the Revenue Commissioners, suitable for use in the manufacture of any such laces as are mentioned in the preceding paragraph (a), but excluding all such material which is shown, to the satisfaction of the Revenue Commissioners, to have been made otherwise than on or by means of a braiding machine.

4. The following rates of duty shall be the rates of minimum duty chargeable in respect of laces chargeable with the duty imposed by this Order, that is to say, one shilling and sixpence per gross on all such laces imported in bulk, and three pence per lace on all such laces imported together with an article of personal clothing or wearing apparel, and accordingly the duty imposed by this Order shall be chargeable at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate of an amount equal to the value of the article or whichever of the above-mentioned rates of minimum duty is applicable.

5. Laces chargeable with the duty imposed by this Order shall not be chargeable with duty as articles or accessories of personal clothing or wearing apparel.

6. Section 25 of the Finance Act, 1924 (No. 27 of 1924), shall not apply to the duty imposed by this Order in so far as the same is chargeable on laces, and accordingly the minimum charge imposed by that section shall not be chargeable in respect of any laces chargeable with the said duty.

7. 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.

8. If any person does any act (whether of commission or omission) which is a contravention of a condition imposed by the Revenue Commissioners under this Order, such person shall be guilty of an offence under the Customs Acts and shall, for each such offence, incur a penalty of fifty pounds and any article liable to duty in respect of which such offence is committed shall be forfeited.

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

DUBLIN.

This 29th day of June, 1934.