No. 27/1934:

EMERGENCY IMPOSITION OF DUTIES (No. 25) ORDER, 1934.

EMERGENCY IMPOSITION OF DUTIES (No. 25) 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 amend or vary any order previously made under that section:

AND WHEREAS the Emergency Imposition of Duties (No. 23) Order, 1934, was made by the Executive Council under the said Section 1 of the said Act:

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 his behalf enabling, do hereby order as follows:—

1. This Order may be cited as the Emergency Imposition of Duties (No. 25) 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. Sub-paragraph (1) of paragraph 6 of the Emergency Imposition of Duties (No. 23) Order, 1934, shall have and be deemed always to have had effect with and subject to the following amendments and provisions, that is to say:—

(a) the duty of excise imposed by the said sub-paragraph (1) shall continue to be chargeable, leviable, and payable at the rate mentioned in that sub-paragraph on sugar which, when tested by the polariscope, indicates a polarisation exceeding ninety-eight degrees;

(b) the said duty of excise imposed by the said sub-paragraph (1) shall be charged, levied, and paid and be deemed always to have been chargeable, leviable, and payable on sugar to which the foregoing clause (a) does not apply and on molasses and glucose at the rate of two shillings and fourpence on every hundredweight of such sugar, molasses, or glucose (as the case may be) in lieu of the rate mentioned in the said sub-paragraph (1);

(c) for the purpose of reckoning in any particular case the excess of twenty hundredweights of sugar which is dutiable under the said sub-paragraph (1), there shall first be reckoned in the said twenty hundredweights only sugar which, when tested by the polariscope, indicates a polarisation exceeding ninety-eight degrees, and no other sugar shall be reckoned in the said twenty hundredweights, save if and so far as may be necessary to make up the said twenty hundredweights either after all the available sugar indicating, when so tested, a polarisation exceeding ninety-eight degrees has been duly so reckoned or there is no such sugar so available.

DUBLIN.

This 9th day of March, 1934.