No. 218/1934:

EMERGENCY IMPOSITION OF DUTIES (No. 44) ORDER 1934.

EMERGENCY IMPOSITION OF DUTIES (No. 44) 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. 44) 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 rates hereinafter mentioned shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 29th day of August, 1934, that is to say :—

(a) on all tanks, cisterns, drums, barrels, and kegs which are made wholly or mainly of iron or steel or a combination of it iron and steel and are of a cylindrical or elliptical shape and have a capacity of not less than three gallons nor more than fifty gallons and are imported empty—at the rate of an amount equal to thirty-three and one-third per cent. of the value of the article;

(b) on all other tanks, cisterns, drums, barrels, and kegs made wholly or mainly of iron or steel or a combination of iron and steel and imported empty at the rate of an amount equal to fifteen per cent. of the value of the article;

(c) on all component parts (made wholly or mainly of iron or steel or a combination of iron and steel) of any such tanks, cisterns, drums, barrels, and kegs as are mentioned in either of the foregoing paragraphs—at the rate of an amount equal to fifteen per cent. of the value of the article.

4. The duty imposed by this Order is in substitution for the duty imposed by section 4 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at reference number 11 in the First Schedule to that Act and accordingly the said duty imposed by the said section 4 shall not be charged or levied on any article imported into Saorstát Eireann on or after the 29th day of August, 1934.

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

DUBLIN.

This 28th day of August, 1934.