S.I. No. 69/1948:

EMERGENCY IMPOSITION OF DUTIES (No. 231) ORDER, 1948.

EMERGENCY IMPOSITION OF DUTIES (No. 231) ORDER, 1948.

The Government, in exercise of the powers conferred on them by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, and of every and any other power them in this behalf enabling, hereby order as follows :--

1. This Order may be cited as the Emergency Imposition of Duties (No. 231) Order, 1948.

2. The Interpretation Act, 1937 (No. 38 of 1937), applies to this Order.

3.--(1) The duty of customs imposed by section 20 of the Finance Act, 1932 (No. 20 of 1932), shall, in respect of tobacco imported on or after the 5th day of March, 1948, be charged, levied and paid at the several rates specified in Part I of the Schedule to this Order in lieu of the rates at which the said duty is now chargeable by virtue of section 7 of the Finance (No. 2) Act, 1947 (No. 33 of 1947).

(2) The duty of excise imposed by section 19 of the Finance Act, 1934 (No. 31 of 1934), shall, as on and from the 5th day of March, 1948, be charged, levied and paid at the several rates specified in Part II of the Schedule to this Order in lieu of the rates at which the said duty is now chargeable by virtue of section 7 of the Finance (No. 2) Act, 1947 .

(3) Subsections (3) to (5) of the said section 19 of the Finance Act, 1934 , shall apply to tobacco which is chargeable with the duty of excise imposed by subsection (1) of that section at a rate specified in Part II of the Schedule to this Order and for the purpose of such application references in the said subsections (3) to (5) of the said section 19 to Part I of the Sixth Schedule to the said Finance Act, 1934 , shall be construed and have effect as reference to Part II of the Schedule to this Order.

(4) The rebate on hard pressed tobacco mentioned in subsection (2) of section 17 of the Finance Act, 1940 (No. 14 of 1940), shall, in respect of any such tobacco sold and sent out for use within the State by any licensed manufacturer on or after the 5th day of March, 1948, be at the rate of two shillings and eight pence per pound.

4. For the purposes of this Order, importation shall be deemed to take place at the time when the entry of the relevant goods under the Customs Consolidation Act, 1876, is delivered.

SCHEDULE.

DUTIES ON TOBACCO.

PART I.

Customs.

PART II.

Excise.

GIVEN under the Official Seal of the Government, this 2nd day of March, 1948.

JOHN A. COSTELLO,

Taoiseach.