No. 250/1934:

EMERGENCY IMPOSITION OF DUTIES (No. 49) ORDER, 1934.

EMERGENCY IMPOSITION OF DUTIES (No. 49) 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. 49) 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. There shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 3rd day of October, 1934, a duty of customs at the rates hereinafter mentioned, that is to say :—

(a) on trees, shrubs, and bushes (including stocks but excluding rose bushes and rose stocks) at any stage of growth—at the rate of twenty shillings the hundredweight ;

(b) on plants (including cuttings and slips) not in flower and not chargeable with duty by virtue of the foregoing clause (a)—at the rate of six pence the pound;

(c) on rhubarb stools—at the rate of six pence the pound;

(d) on roots (excluding bulbs and corms) of flowering plants (other than trees, shrubs, and bushes) which have not both stem and foliage developed thereon—at the rate of six pence the pound.

4. Whenever the Minister for Finance, after consultation with the Minister for Agriculture, 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 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.

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

DUBLIN.

This 2nd day of October, 1934.