No. 157/1934:

EMERGENCY IMPOSITION OF DUTIES (No. 34) ORDER, 1934.

EMERGENCY IMPOSITION OF DUTIES (No. 34) 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, by order 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. 34) Order, 1934.

2. The Interpretation Act, 1923 (No. 46 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 of an amount equal to seventy-five per cent. of the value of the article shall be charged, levied, and paid on all uncovered buttons (with the exceptions hereinafter mentioned) imported into Saorstát Eireann on or after the 30th day of June, 1934, which are, in the opinion of the Revenue Commissioners, designed, constructed, and primarily intended for use in fastening personal clothing or wearing apparel.

4. The duty imposed by this Order shall not be charged or levied:—

(a) On buttons made wholly or mainly of wood, glass, stone, metal, leather, mother-of-pearl, or an imitation of mother-of-pearl, nor

(b) on buttons which at importation form part of another article.

5. 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.

6. 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.

7. 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.