No. 30/1925:

REVENUE AND POST OFFICE (POWERS AND DUTIES) ORDER, 1925 (No. 30 of 1925)

REVENUE AND POST OFFICE (POWERS AND DUTIES) ORDER, 1925 (No. 30 of 1925)

WHEREAS by Section 20 of the Finance Act, 1911, it is enacted that His Majesty may, by Order in Council, provide that any powers and duties of the Commissioners of Inland Revenue, whether statutory or otherwise, with reference to any stamps used to denote duties of postage, or any stamps used to denote other duties, being either adhesive stamps or stamps which are usually sold or distributed at a Post Office, or with reference to any postal orders, licences, or forms usually so sold or distributed, shall be exercised and performed by the Postmaster-General, either to the exclusion of the Commissioners of Inland Revenue or concurrently with those Commissioners, and that any such Order shall have effect as if enacted in the said Act, and that such provisions may be made by the Order as appear necessary or expedient to give full effect to the exercise and performance of the powers and duties to which the said Order relates in manner provided by the said Order:

AND WHEREAS by Section 43 of the Finance Act, 1918, it is enacted that the said recited Section of the Finance Act, 1911, shall have effect as though the reference therein to any stamps used to denote duties other than duties of postage included a reference to stamps required for the purpose of the National Insurance Act, 1911:

AND WHEREAS by the Inland Revenue and Post Office (Powers and Duties) Order, 1921, it was ordered that the powers and duties of the Commissioners of Inland Revenue whether statutory or otherwise with reference to any stamps required for the purpose of the National Insurance Act, 1911, and the Unemployment Insurance Act, 1920, (except powers and duties with reference to the allowance for or repurchase of such stamps), should be exercised and performed by the Postmaster-General to the exclusion of the Commissioners of Inland Revenue:

AND WHEREAS by Section 10 of the Adaptation of Enactments Act, 1922 (No. 2 of 1922), it is enacted that wherever it is provided in any British Statute that any act or thing should or might be made or done by Order in Council or by the King in Council, that every such act or thing might be made or done in Saorstát Eireann by an Order of the Governor-General of the Irish Free State upon the advice of the Executive Council of the Irish Free State:

AND WHEREAS by paragraph 6 of Part 2 of the Revenue Commissioners' Order, 1923, it is ordered that a Board of Commissioners, to be called and known as "The Revenue Commissioners," be established to exercise in Saorstát Eireann all the functions which were on the 6th day of December, 1921, exercisable in the area now comprised in Saorstát Eirean by the Commissioners of Inland Revenue hereinbefore mentioned:

AND WHEREAS by virtue of Section 11 of the Adaptation of Enactments Act, 1922 , and of Section 1 (ix) of the Ministers and Secretaries Act, 1924 , the functions formerly exercised in the area now comprised in Saorstát Eireann by the Postmaster-General hereinbefore mentioned are now exercised by and vested in the Minister for Posts and Telegraphs in Saorstát Eireann:

AND WHEREAS it is expedient that the powers and duties with reference to the allowance for or repurchase of stamps required for the purpose of the National Insurance Act, 1911, and the Unemployment Insurance Act, 1920, should be exercised by the Minister for Posts and Telegraphs to the exclusion of the Revenue Commissioners:

NOW, I, TIMOTHY MICHAEL HEALY, Governor-General of the Irish Free State, acting on the advice of the Executive Council of Saorstát Eireann, and in exercise of the powers in this behalf conferred on me by the said Section 20 of the Finance Act, 1911, Section 43 of the Finance Act, 1918, and Section 10 of the Adaptation of Enactments Act, 1922 , (No. 2 of 1922), and of every and any other power me in this behalf enabling, do hereby order as follows:—

1. This Order may be cited as the "Revenue and Post Office (Powers and Duties) Order, 1925."

2. This Order shall be deemed to have come into operation on and shall take effect as from the 1st day of July, 1923.

3. The Interpretation Act, 1889, applies to the interpretation of this Order in like manner as it applies to the interpretation of an Act of the Oireachtas passed before the 1st day of January, 1924.

4. As from the date when this Order comes into operation the powers and duties of the Revenue Commissioners, whether statutory or otherwise with reference to the allowance for or repurchase of any stamps required for the purpose of the National Insurance Act, 1911, and the Unemployment Insurance Act, 1920, shall be exercised and performed by the Minister for Posts and Telegraphs to the exclusion of the Revenue Commissioners, and the Statutes, Orders, and Regulations under which the same or any of them have heretofore been exercised and performed by the Revenue Commissioners, shall be and are hereby so modified as may be necessary or expedient to adapt them to this Order and to give full effect to the exercise and performance by the Minister for Posts and Telegraphs of the said powers and duties of the Revenue Commissioners.

Given under my hand at Dublin,

This 26th day of August, 1925.

T. M. HEALY,

(Governor-General).