No. 6/1936:

EMERGENCY IMPOSITION OF DUTIES (No. 92) ORDER, 1936.

EMERGENCY IMPOSITION OF DUTIES (No. 92) ORDER, 1936.

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 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 as the Emergency Imposition of Duties (No. 92) Order, 1936.

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 mentioned in the next following paragraph of this Order, shall be charged, levied, and paid on every article of any of the following descriptions which is imported into Saorstát Eireann on or after the 18th day of January, 1936, and, in the opinion of the Revenue Commissioners, is made wholly or mainly of clay and has been subjected to a process of glazing and is not a toy, that is to say :—

(a) tea sets, breakfast sets, coffee sets, morning sets, and

(b) articles of any of the following descriptions when imported otherwise than as part of any of the sets mentioned in the next preceding sub-paragraph, that is to say, cups, saucers, sugar-basins, slop-basins, jugs, tea-pots, and coffee-pots, and

(c) plates imported otherwise than as part of a dinner set or as part of any of the sets mentioned in the preceding sub-paragraph (a).

4. The duty imposed by this Order shall 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, the rate of an amount equal to fifty per cent. of the value of the article or the rate of thirty shillings the hundredweight.

5. The duty imposed by Section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at reference number 34 in the First Schedule to that Act shall not be charged or levied on any article which is chargeable with the duty imposed by this Order.

6. 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.

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

DUBLIN.

This 17th day of January, 1936.