This Bill proposes to confirm four Orders which were made under the Emergency Imposition of Duties Act, 1932. The House is aware that Orders made under this Act cease to have statutory effect on the expiration of eight months from the date of their making unless, in the meantime, they have been confirmed by an Act of the Oireachtas. The four Orders which this Bill proposes to confirm are Orders Nos. 58, 60, 64 and 66. Order No. 58 imposes an Excise duty of 10/- in respect of every pig carcase, or part of a pig carcase, used for conversion into bacon for sale. It was made on the 30th November last, and this Order would lapse on the 29th July next unless previously confirmed by legislation. In my Budget statement I indicated that when the Bacon Marketing Board is set up and is fully functioning, I shall take steps to reduce, and, ultimately, to remit the duty on pig carcases in the current financial year. It is not anticipated, however, that any remission of this sort will be possible before the 29th July next, and, accordingly, it is necessary to confirm the Order under the present Bill.
Order No. 60 was made on the 4th January, 1935, and imposed a Customs duty of 33 1/3 per cent. ad valorem on inks of every kind. When this Order was first made there was an existing Customs duty of 37½ per cent. with a 25 per cent. preferential rate, but despite this duty, which was intended to be of a protective nature, the imports of writing inks had shown at the date of the Order little or no reduction. As the bulk of the imported writing ink came from Great Britain, it was felt that the degree of protection should be increased, by replacing the ad valorem duty of 37½ per cent. with a preferential rate of 25 per cent., by a Customs duty at a flat rate of 33? per cent. In view of the establishment of a factory at Palmerstown, County Dublin, for the manufacture of printers' inks of all descriptions, definite evidence was received of efforts by certain printing ink suppliers to send abnormal quantities of printing inks into the Saorstát, and in the interests of the new industry it was decided to cover inks of all kinds and an Order was made accordingly. There is a licensing clause contained in the Order under which it is intended to permit of the importation, free of duty, of such portion of the normal requirements of printing inks as the home industry is not in a position to supply.
Order No. 64 was made by the Executive Council on the 15th February, 1935. It imposes a Customs duty of 25 per cent. ad valorem on cutlery of various descriptions. This duty was imposed for the purpose of checking the forestalling which it was felt would take place in anticipation of the imposition of a high tariff to protect the newly-established factory at Newbridge. By a Financial Resolution in the Budget series, an additional duty has been imposed upon cutlery at the rate of 75 per cent. ad valorem with a preferential rate of 50 per cent. The present position is that, pending production by the new factory, normal imports will be admitted under licence free of the 75 per cent. duty, but for revenue purposes they will continue to be subject to the 25 per cent. duty imposed by the Emergency Order. When the new factory is in a position to meet the demands in full, it is proposed to remove the 25 per cent. duty, and imports will then be subject to the higher rate mentioned as licences for free importation will not be granted. Meanwhile, it may be necessary to maintain the present position until after the 14th October, by which date the Order must either be confirmed or lapse. It is proposed to confirm the Order under the present Bill.
Order No. 66 was made by the Executive Council on the 12th February, 1935. It imposes an Excise duty of 7½ per cent. on the retail price of tyres for motor cars and steam cars. This Excise duty was imposed to offset, in part, the anticipated loss in Customs duty attending the operation of the Control of Imports Order on these commodities made in view of the imminent production of up to 80 per cent. of the Saorstát's requirements at the factory of the Dunlop Rubber Company, Ltd., Cork. The existing Customs duty on rubber tyres and tubes is 33? per cent. ad valorem, and, accordingly, it will be seen that the new emergency duty to replace the revenue formerly derived from the Customs duty on foreign manufactured tyres will only partially compensate us for the loss thereby sustained. I may say, with regard to this Order, that up-to-date the yield from it has been infinitesimal as the manufacture of tyres has not yet, I understand, passed the experimental stage. As I have already indicated, the earliest of these four Orders must be confirmed by the 29th July and, accordingly, the Bill must be law before that date.