No. 86/1936:

EMERGENCY IMPOSITION OF DUTIES (No. 101) ORDER, 1936.

EMERGENCY IMPOSITION OF DUTIES (No. 101) 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. 101) 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 of an amount equal to fifty per cent. of the value of the article shall be charged, levied, and paid on all paper imported into Saorstát Eireann on or after the 4th day of April, 1936, which has not any matter or design printed thereon and is, in the opinion of the Revenue Commissioners, either manilla paper or packing or wrapping paper (whether of manilla or any other description) and, in either case, is imported in sheets or rolls and is, when fully extended, of a weight equivalent to more than eleven pounds but not more than ninety pounds to the ream of four hundred and eighty double crown sheets measuring thirty inches by twenty inches.

4. The duty imposed by this Order shall not be charged or levied on any article which is made from paper chargeable with the duty imposed by this Order, nor on any paper which is, at importation, used as packing or wrapping for another article, nor on any paper which, in the opinion of the Revenue Commissioners, comes within any of the following descriptions, that is to say:—

(a) imitation parchment (including vegetable parchmentised paper);

(b) grease-proof paper;

(c) paper which has been subjected to a process of waterproofing by means of oil, wax, tar, or pitch

(d) paper so coated or treated as to produce a surface which is an imitation of metal;

(e) transparent cellulose wrapping paper;

(f) glazed transparent paper.

5. The duty imposed by this Order is in addition to and not in substitution for the duty of customs imposed by section eleven of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 15 in the Second Schedule to that Act.

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 3rd day of April, 1936.