No. 86/1935:

EMERGENCY IMPOSITION OF DUTIES (No. 67) ORDER, 1935.

EMERGENCY IMPOSITION OF DUTIES (No. 67) ORDER, 1935.

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, by order 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 or 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. 67) Order, 1935.

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. A duty of customs at the rate hereinafter mentioned shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 18th day of April, 1935, that is to say:—

(a) pencils, crayons, and chalks for marking, drawing, or writing, whether cased or not cased, and whether imported with or without fittings or accessories attached thereto, but excluding pencils with a moving or moveable slip or lead, and also excluding crayons and chalks which are produced by a casting process but are not made on a wax base, and

(b) component parts (excluding slips or leads) of any such pencils, crayons, or chalks as are mentioned in the next preceding sub-paragraph of this paragraph as chargeable with duty, and

(c) pen-handle sticks which are made wholly or mainly of wood and have been subjected to a process of enamelling, lacquering, or varnishing.

4. The rate at which the duty imposed by this Order shall be charged, levied, and paid shall be :—

(a) where the article chargeable is eight inches or less than eight inches in length—whichever of the following rates produces in each particular case the greater amount of duty, that is to say, four shillings the gross or an amount equal to thirty-three and one-third per cent. of the value of the article, or

(b) where the article chargeable is more than eight inches in length—whichever of the following rates produces in each particular case the greater amount of duty, that is to say, eight shillings the gross or an amount equal to thirty-three and one-third per cent. of the value of the article.

5. For the purposes of the duty imposed by this Order (in so far as it is chargeable on component parts of pencils, crayons, or chalks) grooved slats and filled slats for use in the manufacture of pencils, crayons, or chalks of a kind chargeable with the said duty shall be deemed to be assemblies of component parts of such pencils, crayons, or chalks, and the number of such component parts in any such slat shall be deemed to be equal to the number of grooves or of slips or leads in such slat, and the said duty shall be charged thereon accordingly.

6. Notwithstanding anything contained in this Order, the duty imposed by this Order shall not be charged or levied on any article which is chargeable with the duty imposed by the Emergency Imposition of Duties (No. 56) Order, 1934 (Statutory Rules and Orders, No. 333 of 1934), which imposes a duty of customs on certain toilet preparations and perfumery specified therein.

7. 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 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.

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

DUBLIN,

This 17th day of April, 1935.