No. 30/1934:

EMERGENCY IMPOSITION OF DUTIES (No. 27) ORDER, 1934.

EMERGENCY IMPOSITION OF DUTIES (No. 27) ORDER, 1934.

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, do by order all or any of certain things mentioned in that section and, amongst others, vary in any manner or respect whatsoever, in regard to goods imported into Saorstát Eireann on or after a specified day any customs duty in force at the passing of that Act, or any qualification, limitation, drawback, allowance, exemption, or preferential rate in force at the date of such order in relation to any such 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 for all purposes as the Emergency Imposition of Duties (No. 27) Order, 1934.

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. The duty imposed by Section 4 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), shall, in respect of all shoes which are imported into Saorstát Eireann on or after the 14th day of March, 1934, and of which the soles are made wholly or partly of rubber or of a material which, in the opinion of the Revenue Commissioners, is artificial rubber or an imitation of rubber or contains rubber as an ingredient, and of which the uppers are not made wholly or mainly of leather and skin or either of them, be charged, levied, and paid at whichever of the following rates produces in each particular case the greater amount of duty, that is to say:—

(a) the rate of six pence per shoe; or

(b) the rate applicable under the Second Schedule to the Finance (Customs Duties) (No. 2) Act, 1932 , as altered by paragraph 7 of the Emergency Imposition of Duties (No. 5) Order, 1932 (Statutory Rules and Orders, No. 112 of 1932.)

4. Notwithstanding anything contained in Section 4 of the Finance (Customs Duties) (No. 2) Act, 1932 , or paragraph 7 of the Emergency Imposition of Duties (No. 5) Order, 1932, the provisions of Section 8 of the Finance Act, 1919, shall not apply to the duty imposed by the said Section 4 in any case in which that duty is chargeable at a rate fixed by this Order.

DUBLIN.

This 13th day of March, 1934.