No. 81/1935:

EMERGENCY IMPOSITION OF DUTIES (No. 66) ORDER, 1935.

EMERGENCY IMPOSITION OF DUTIES (No. 66) ORDER, 1935.

WHEREAS it is enacted by Section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), that the Executive Council may by Order do all or any of certain things mentioned in that section, and, amongst others—

(a) impose an excise duty on any particular matter or thing as from any specified day ;

(b) apply (with or without modification) to or in respect of any duty imposed under that section any statutory provision regulating the collection of or imposing penalties in relation to duties of the class to which such duty belongs ;

(c) place any duty imposed under that section under the care and management of the Revenue Commissioners:

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. 66) Order, 1935.

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.— (1) In this Order—

the expression "motor car" has the same meaning as it has in Section 12 of the Finance Act, 1934 (No. 31 of 1934), the expression " steam car " has the same meaning as it has in Section 13 of the Finance Act, 1934 ;

the word "tyre" means a tyre which is, in the opinion of the Revenue Commissioners, designed, constructed, or suitable for use on a motor car or on a steam car or on both motor cars and steam cars ;

the word "manufacture" includes any process of re-treading or re-moulding, and the word " manufacturer " and other cognate words shall be construed accordingly, references to the premises of a manufacturer of tyres shall be construed as referring to all premises in which tyres are manufactured by such manufacturer, including all stores and warehouses immediately adjoining thereto and connected therewith ;

the expression "retail price" means, in relation to any tyre, the price (determined in the manner provided by this Order) at which such tyre is sold or offered for sale to the public.

(2) In the case of pneumatic tyres, the outer cover of a tyre shall for the purposes of this Order, be deemed to constitute by itself a tyre, and the inner tube shall, for the like purposes, also be deemed to constitute by itself a tyre, and the word " tyre " shall, in this Order be construed accordingly.

4. For the purposes of this Order, the retail price of any tyre shall be determined by the Revenue Commissioners and shall be so determined by reference to the price lists issued by the manufacturer of such tyre or by such other means as the Revenue Commissioners shall direct.

5. There shall, as on and from the 13th day of April, 1935, be charged, levied, and paid, on a licence to be taken out annually by every manufacturer of tyres, an excise duty of one pound.

6. There shall be charged and levied on every tyre manufactured in Saorstát Eireann which is delivered from the premises of the manufacturer on or after the 13th day of April, 1935, a duty of excise at the rate of an amount equal to seven and one-half per cent. of the retail price of such tyre.

7. The duty chargeable under this Order on any tyre shall be paid by the manufacturer of such tyre and shall be so paid on the day on which such tyre is delivered from the premises of such manufacturer or on such later day as the Revenue Commissioners shall prescribe.

8. If at any time there shall occur, on the premises of a manufacturer of tyres, a deficiency in the quantity of tyres chargeable with the duty on tyres imposed by this Order in stock on such premises, the quantity of such tyres constituting such deficiency, that is to say, the difference between the quantity of such tyres actually so in stock and the quantity of such tyres which ought to be so in stock, shall be deemed to have been delivered from the premises of such manufacturer without payment of the said duty, and the said duty shall be paid forthwith by such manufacturer on the said quantity of tyres so constituting such deficiency, and such duty shall be assessed on the highest retail price in operation in respect of tyres of the kind comprised in such deficiency between the date (as computed by the Revenue Commissioners) on which such tyres were manufactured and the date on which such deficiency came to the knowledge of the Revenue Commissioners

9. All provisions for the time being in force regulating the collection of duties of excise or imposing penalties in relation to such duties which are contained in any British statute or Act of the Oireachtas or in any order or regulation made under any such statute or Act shall apply, with the necessary modifications, to each of the duties imposed by this Order.

10. The duties imposed by this Order are hereby placed under the care and management of the Revenue Commissioners.

DUBLIN.

This 12th day of April, 1935.