No. 11/1937:

EMERGENCY IMPOSITION OF DUTIES (No. 118) ORDER, 1937.

EMERGENCY IMPOSITION OF DUTIES (No. 118) ORDER, 1937.

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. 118) 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. A duty of customs at the rate of an amount equal to thirty-three and one-third per cent. of the value of the article shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 30th day of January, 1937, that is to say:—

(a) articles of any of the following descriptions made wholly or mainly of iron or of steel or of a combination of iron and steel, that is to say:—

(i) boilers and heaters (whether with or without spraying attachment or equipment) which, in the opinion of the Revenue Commissioners, are suitable for heating or melting tar, bitumen, asphalt, or other similar substances;

(ii) tumbler or tipping carts;

(iii) watering carts;

(b) component parts (made wholly or mainly of iron or of steel or of a combination of iron and steel) of any of the articles mentioned in the foregoing sub-paragraph (a) of this paragraph.

4. Notwithstanding anything contained in the next preceding paragraph of this Order, the duty imposed by this Order shall not be charged or levied on any article which is chargeable with any of the following duties, that is to say:—

(a) the motor car duty imposed by section 12 of the Finance Act, 1934 (No. 31 of 1934);

(b) the steam car duty imposed by section 13 of the said Finance Act, 1934 ;

(c) the duty of customs imposed by section 15 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), as amended by subsequent enactments (being a duty on certain vehicles drawn by animals);

(d) the duty imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and mentioned at reference number 17 in Part 1 of the First Schedule to that Act (being a duty on certain component parts of certain vehicles drawn by animals).

5. Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, 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 duty imposed by this Order is hereby placed under the care and management of the Revenue Commissioners.

DUBLIN.

This 29th day of January, 1937.