S.I. No. 3/1949:

EMERGENCY IMPOSITION OF DUTIES (No. 237) ORDER, 1949.

EMERGENCY IMPOSITION OF DUTIES (No. 237) ORDER, 1949.

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. 237) Order, 1949.

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

3. A duty of customs at the rate of an amount equal to forty-five per cent. of the value of the article shall be charged, levied, and paid on every of the following articles imported on or after the 8th day of January, 1949, that is to say, corrugated paper and corrugated board, being board or paper which is imported in sheets or in rolls and is, when fully extended, of a weight equivalent to more than eleven pounds to the ream of four hundred and eighty double crown sheets measuring thirty inches by twenty inches.

4. The duty imposed by this Order is in addition to and not in substitution for the duty imposed by section 11 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 15 in the Second Schedule to that Act.

5. The duty imposed by this Order shall not be charged or levied on any article which is made from paper or board chargeable with the said duty nor on any paper or board which is, at importation, used as packing or wrapping for another article.

6. Neither the duty imposed by section 7 of the Finance Act, 1936 (No. 31 of 1936), and mentioned at reference number 34 in the First Schedule to that Act nor the duty imposed by the Emergency Imposition of Duties (No. 193) Order, 1939 ( S. R. & O. No. 190 of 1939 ), shall be charged or levied on any article chargeable with the duty imposed by this Order.

7. The following statutory provisions shall apply and have effect in the manner hereinafter mentioned, that is to say :--

(a) the provisions of section 6 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), shall apply and have effect in relation to the duty imposed by this Order as if the articles chargeable with that duty were mentioned in the second column of the First Schedule to the said Act, and this Order were mentioned in the third column of the said Schedule opposite the mention of the said articles in the said second column, and the rate of an amount equal to twenty-eight and one-third per cent. of the value of the article were specified in the fourth column of the said Schedule opposite the mention of the said articles in the said second column ;

(b) the provisions of section 16 of the said Act and the regulations made under that section shall apply and have effect for the purpose of the said section 6 as applied by this Article.

8. Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise 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 or, in the case of any such articles already imported, to take delivery thereof without payment of 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, but so that no such licence shall be exempt from the provisions of section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938).

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

10. (1) The Emergency Imposition of Duties (No. 193) Order, 1939 ( S. R. & O. No. 190 of 1939 ), is hereby amended by the substitution of " eight pence " for " three pence " in paragraphs (h), (i) and (j) of Article 3 and the substitution of " eight pence and three farthings " for " three pence and one farthing " in paragraph (k) of Article 3.

(2) This Article shall come into operation on the 8th day of January, 1949.

GIVEN under the Official Seal of the Government, this 4th day of January, 1949.

JOHN A. COSTELLO,

Taoiseach.