No. 20/1938:

EMERGENCY IMPOSITION OF DUTIES (No. 137) ORDER, 1938.

EMERGENCY IMPOSITION OF DUTIES (No. 137) ORDER, 1938.

WHEREAS it is enacted by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, that the Government 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 Ireland 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 Government, in exercise of the powers conferred on them by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, 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. 137) Order, 1938.

2. The Interpretation Act, 1937 (No. 38 of 1937), applies to this Order.

3. There shall be charged, levied, and paid on every article imported on or after the 5th day of February, 1938, which is, in the opinion of the Revenue Commissioners, a component part of a sparking plug a duty of customs at whichever of the following rates is applicable, that is to say:—

(a) if such article is, in the opinion aforesaid, made wholly or partly of porcelain, at the rate of one shilling and sixpence the article.

(b) in every other case, at the rate of sixpence the article.

4. The duty imposed by this Order is in lieu of the duty imposed by section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at reference number 24 in the First Schedule to that Act, and accordingly the said duty mentioned at the said reference number 24 shall not be charged or levied on any article imported on or after the 5th day of February, 1938, and while this Order continues to be in force.

5. Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorize 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.

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

DUBLIN.

This 4th day of February, 1938.