No. 3/1937:

EMERGENCY IMPOSITION OF DUTIES (No. 117) ORDER, 1937.

EMERGENCY IMPOSITION OF DUTIES (No. 117) ORDER, 1937.

WHEREAS it is enacted by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 10 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:—

(a) 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;

(b) vary, in any manner or respect whatsoever, in regard to goods imported into Saorstát Eireann on or after a specified day any customs duty in force at the passing of that Act or imposed by any Act passed or order made after the passing of that Act or any qualification, limitation, drawback, allowance, exemption, or preferential rate in force at the date of such order in relation to any such 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. 117) Order, 1937.

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. There shall be charged, levied, and paid on all cut flowers, flowers attached to bulbs, plants in flower, and foliage imported into Saorstát Eireann on or after the 27th day of January, 1937, a duty of customs at the rate of one shilling and threepence in the pound.

4. The duty imposed by this Order is in substitution for the duty imposed by section 1 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), as amended as mentioned at reference number 1 of the Fourth Schedule of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and accordingly the said duty imposed by the said section 1 as so amended shall not be charged or levied on any article imported into Saorstát Eireann on or after the 27th day of January, 1937.

5. Whenever the Minister for Finance, after consultation with the Minister for Agriculture, so thinks proper, the Revenue Commissioners may by licence authorize 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 provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this Order with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though articles chargeable with the said duty were mentioned in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

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

DUBLIN.

This 26th day of January, 1937.