Emergency Imposition of Duties (No. 23) Order, 1934

• Jurisdiction: Ireland

STATUTORY RULES AND ORDERS. 1934. No. 13.

EMERGENCY IMPOSITION OF DUTIES (No. 23) ORDER, 1934.

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, do by order all or any of certain things mentioned in that section and, amongst others:

(a) 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;

(b) vary, in any manner or respect whatsoever, in regard to goods imported into Saorstát Eireann on or after a specified day any customs duty in force at the passing of that Act or imposed by any Act passed or order made after the passing of that Act or any qualification, limitation, drawback, allowance, exemption, or preferential rate in force at the date of such order in relation to any such duty;

(c) impose, whether with or without qualifications, limitations, allowances, exemptions, or preferential rates, an excise duty on any particular matter or thing as from any specified day;

(d) place any duty imposed under that section under the care and management of the Revenue Commissioners:

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. 23) Order, 1934. 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. The duties imposed by this Order are hereby placed under the care and management of the Revenue Commissioners. 4.— (1) In addition to all other customs duties, drawbacks, and allowances for the time being chargeable or allowable in respect of sugar, molasses, glucose, or saccharin, there shall be charged, levied, and paid in respect of all sugar, molasses, glucose, and saccharin imported into Saorstát Eireann on or after the 7th day of February, 1934, the customs duties specified in the second column of Part I of the Schedule to this Order, and there shall be paid and allowed in respect of all sugar, molasses, glucose, and saccharin so imported the drawbacks and allowance set out in Part II of the said Schedule.

(2) In addition to all other excise duties, drawbacks, and allowances for the time being chargeable or allowable in respect of sugar, molasses, glucose, or saccharin, there shall, as on and from the 7th day of February, 1934, be charged, levied, and paid in respect of sugar, molasses, glucose, and saccharin the excise duties specified in the third column of Part I of the Schedule to this Order and be allowed and paid in respect of sugar, molasses, glucose, and saccharin, the drawbacks and allowance set out in Part II of the said Schedule.

(3) Section 40 of the Finance Act, 1932 (No. 20 of 1932), shall apply in relation to the customs duties imposed by this paragraph of this Order in like manner as the said section applies to the duties mentioned therein. 5. The duties of customs imposed by Section 8 of the Finance Act, 1931 (No. 31 of 1931), shall in respect of all articles chargeable with such duties and imported into Saorstát Eireann on or after the 7th day of February, 1934, be charged, levied, and paid at the following rates in lieu of the rates at which such duties are chargeable under the said Section 8 as amended by Section 29 of the Finance Act, 1932 , (No. 20 of 1932), that is to say:—

(a) if the articles are prescribed in the official import lists to be entered on importation by weight, at the rate of one penny and three farthings on the pound, and

(b) if the articles are prescribed in the official import lists to be entered on importation by measure, at the rate of one shilling and five pence on the gallon. 6.— (1) There shall be charged, levied, and paid on the day next after the day of the date of this Order—

(a) on all sugar (other than sugar manufactured from home-grown beet) in excess of twenty hundredweights which, at midnight of the day of the date of this Order, is in Saorstát Eireann in the ownership or possession of a person who has in his ownership or possession in Saorstát Eireann at that time more than twenty hundredweights of sugar, and

(b) on all molasses (other than molasses manufactured from home-grown beet) in excess of twenty hundredweights which, at midnight of the day of the date of this Order, is in Saorstát Eireann in the ownership or possession of a person who has in his ownership or possession in Saorstat Eireann at that time more than twenty hundredweights of molasses, and

(c) on all glucose in excess of twenty...