I move:—
(1) That a Customs duty of an amount equal to thirty-three and one-third per cent. of the value of the article shall be charged, levied, and paid on all apparatus for the transmission and reception, or the transmission only or the reception only, of messages or other communications by wireless telegraphy, whether such apparatus is completely or partially manufactured, and on all component parts and accessories (including cases, cabinets, and other containers) of such apparatus, whether such parts and accessories are completely or partially manufactured, imported into Saorstát Eireann on or after the 22nd day of April, 1926.
(2) That the duty mentioned in this Resolution shall be charged and levied in lieu and stead of any other customs duty which might otherwise be chargeable on any such article.
(3) That whenever it is proved to the satisfaction of the Revenue Commissioners that any article capable of use as a component part or an accessory of any such apparatus as aforesaid is imported for use or has been or is being used for some other purpose, the Revenue Commissioners shall, subject to such conditions (if any) as they think fit to impose, either (as the case may require) allow the article to be imported without payment of the duty mentioned in this Resolution or repay any such duty paid on importation.
(4) That in this Resolution the expression "wireless telegraphy" means and includes any system of communication by an apparatus for transmitting or receiving messages or other communications by means of signals produced electrically, and transmitted without the aid of a wire connecting the points from and at which such messages or other communications are sent or received.
This resolution imposes a tax on wireless apparatus. As I explained, we are satisfied, as the State has taken hold of wireless as a means for the entertainment or education of the people, that there will be undoubtedly a feeling that there is an obligation on the State to give as many of the citizens as is reasonably practicable a means of listening-in to wireless performances on the cheaper classes of sets which the ordinary person can afford. On the other hand I have indicated that we are rather against the idea of charging £1 all round as a licence fee for wireless sets. It may be true that a licence fee of £1 means less than a penny per night, and that is a very small charge for any sort of programme, but there is the fact that £1 is a large sum to a great many people who desire to listen-in. It is a very big sum compared with the prices of the cheap wireless sets, and there would be a feeling that it is too high a sum having regard to the licence fees in the adjoining countries. Generally it is felt that we ought to have in the case of crystal sets a fee of 10/-. As I say, we believe that ultimately, probably the collection would be facilitated and cheapened by a lower fee. It is very difficult to come to any form of conclusion about the cost of wireless broadcasting, but it is certainly felt that for some time and until there has been a great growth in licence fees, the licence fees will not provide the cost of running a station. On the other hand, we feel that this is a method by which an additional sum can be obtained and the existence of which can be taken into account when we are deciding what is to be done in the matter of wireless broadcasting. It is estimated that it should bring in about £20,000 a year. There is just one point in regard to paragraph 2 of the Resolution. That is meant to deal with those articles which come along containing cabinets and other contrivances that would make them liable to the furniture duty. We want to make it clear that they are not liable to the furniture duty and this new duty in addition.