No. 184/1934:

EMERGENCY IMPOSITION OF DUTIES (No. 42) ORDER, 1934.

EMERGENCY IMPOSITION OF DUTIES (No. 42) 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, impose, whether with or without qualifications, limitations, drawbacks, allowances, exemptions, or preferential rates, a customs duty of such amount as they think proper on any particular description or descriptions of goods imported into Saorstát Eireann on or after a specified day, and, where such goods are chargeable with any other customs duty, so impose such first-mentioned duty either in addition to or in substitution for such other 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. 42) 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. Whenever, on or after the 21st day of July, 1934, any woven tissue made wholly or partly of wool or worsted is imported into Saorstát Eireann after exportation (whether before or after the said date) from Saorstát Eireann, then and in every such case, unless it is shown to the satisfaction of the Revenue Commissioners that no export bounty was paid in respect of such woven tissue on such exportation or, if such woven tissue was so exported more than once, on the latest of such exportations, a duty of customs at the rate of an amount equal to fifteen per cent. of the value of the article shall be charged, levied, and paid on such woven tissue on the said importation thereof into Saorstát Eireann.

4. Whenever, on or after the 21st day of July, 1934, any of the following articles, that is to say, brushes, brooms, mops, and component parts of brushes, brooms, and mops, is imported into Saorstát Eireann after exportation (whether before or after the said date) from Saorstát Eireann, then and in every such case, unless it is shown to the satisfaction of the Revenue Commissioners that no export bounty was paid in respect of such article on such exportation or, if such article was so exported more than once, the latest of such exportations, a duty of customs at the rate of an amount equal to fifteen per cent. of the value of the article shall be charged, levied, and paid on such article on the said importation thereof into Saorstát Eireann.

5. Neither section 6 of the Customs and Inland Revenue Act, 1879, nor section 25 of the Finance Act, 1933 (No. 15 of 1933), shall apply, in respect of any duty imposed by this Order, to any article chargeable with any such duty.

6. The duty imposed by this Order on any article is in addition to and not in substitution for any other duty which may be chargeable on such article.

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

DUBLIN.

This 20th day of July, 1934.