S.I. No. 30/1952:

EMERGENCY IMPOSITION OF DUTIES (No. 271) (HARD FLOOR COVERINGS) ORDER, 1952.

EMERGENCY IMPOSITION OF DUTIES (No. 271) (HARD FLOOR COVERINGS) ORDER, 1952.

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. 271) (Hard Floor Coverings) Order, 1952.

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

3.--(1) A duty of customs at the rate of one shilling per square yard shall be charged, levied and paid on each of the following articles imported on or after the 13th day of February, 1952, namely floor coverings, whether completely or partially manufactured, which have a hard surface (excluding inlaid floor coverings).

(2) Section 8 of and the First Schedule to the Finance Act, 1939 (No. 18 of 1939), shall, on and after the date referred to in sub-paragraph (1) of this paragraph, have effect as if paragraph (b) in the second column at reference number 7 of the said Schedule were deleted.

4. The duty imposed by this Order shall not be charged or levied on any article made wholly or mainly of rubber, artificial rubber, an imitation of rubber, or a substance containing rubber as an ingredient.

5. The duty imposed by this Order is in lieu of the duties imposed by section 11 of the Finance Act, 1935 (No. 28 of 1935), and respectively mentioned at reference number 2 and reference number 3 in the Second Schedule to that Act.

6. 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 therewith or, in the case of any such articles already imported, to take delivery thereof without payment of the said 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).

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

GIVEN under the Official Seal of the Government, this 6th day of February, 1952.

(Signed) ÉAMON DE VALÉRA,

Taoiseach.