No. 368/1936:

EMERGENCY IMPOSITION OF DUTIES (No. 115) ORDER, 1936.

EMERGENCY IMPOSITION OF DUTIES (No. 115) ORDER, 1936.

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 as the Emergency Imposition of Duties (No. 115) Order, 1936.

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 mentioned in the next following paragraph of this Order shall be charged, levied, and paid on all satchels of any material which are imported into Saorstát Eireann on or after the 19th day of December, 1936, and are, in the opinion of the Revenue Commissioners, completely or substantially manufactured and are, in the opinion aforesaid, designed, constructed, and intended to be worn on the person by children and used by them for purposes connected with their attendance at school.

4. The duty imposed by this Order shall be charged, levied, and paid at whichever of the following rates is applicable, that is to say—

(a) where the article is made wholly or mainly of leather, at the rate of an amount equal to twenty per cent. of the value of the article, and

(b) in every other case, at the rate of an amount equal to forty per cent. of the value of the article.

5. The duty imposed by this Order is in lieu of the duty imposed by section 10 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 4 in the First Schedule to that Act, and accordingly the said duty mentioned at the said reference number 4 shall not be charged or levied on any article imported into Saorstát Eireann on or after the 19th day of December, 1936, and while this Order continues to be in force.

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

DUBLIN.

This 18th day of December, 1936.