No. 91/1935:

EMERGENCY IMPOSITION OF DUTIES (No. 68) ORDER, 1935.

EMERGENCY IMPOSITION OF DUTIES (No. 68) 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 Éireann 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. 68) 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. —(1) A duty of customs at the rate of one shilling the pound shall be charged, levied, and paid on all butter imported into Saorstát Eireann on or after the 27th day of April, 1935.

(2) The duty imposed by this paragraph of this Order is in substitution for and not in addition to any other duty (except the duty imposed by Section 22 of the Finance Act, 1932 (No. 20 of 1932), as amended by subsequent enactments) chargeable, and accordingly no other duty of customs, except the said duty imposed by the said Section 22, shall be charged or levied on any butter chargeable with the said duty imposed by this paragraph.

(3) In relation to butter chargeable with the duty imposed by this paragraph of this Order, Section 6 of the Customs and Inland Revenue Act, 1879, shall have effect subject to the modification that the period of one month from the time of exportation shall be substituted for the period of five years from the time of exportation mentioned in the said Section 6.

4.—(1) A duty of customs at the rate of two shillings the pound shall be charged, levied, and paid on all dried or powdered milk (except as hereinafter mentioned) imported into Saorstát Éireann on or after the 27th day of April, 1935.

(2) The duty imposed by this paragraph of this Order is in substitution for and not in addition to any other duty (except the duty imposed by Section 22 of the Finance Act, 1932 (No. 20 of 1932), as amended by subsequent enactments) chargeable, and accordingly no other duty of customs, except the said duty imposed by the said Section 22, shall be charged or levied on any dried or powdered milk chargeable with the said duty imposed by this paragraph.

(3) The duty imposed by this paragraph of this Order shall not be charged or levied on any dried or powdered milk which is imported in a package containing not more than two pounds of such milk, but all milk so imported shall be chargeable with such duty of customs (if any) as would have been chargeable thereon if this Order had not been made.

(4) In the next preceding sub-paragraph of this paragraph, the word " package " means any bottle, box, carton, envelope, wrapper, or other container of any kind whatsoever.

5. A duty of customs at the rate of one shilling the pound shall be charged, levied, and paid on all cheese imported into Saorstát Éireann on or after the 27th day of April, 1935.

6. 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 any particular 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.

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

DUBLIN.

This 26th day of April, 1935.