I move:—
(1) That in lieu of the present customs duties in respect of matches there shall be charged, levied, and paid as on and from the 22nd day of April, 1927, the following customs duties on all matches imported into Saorstát Eireann, that is to say:—
|
s. |
d. |
|
|
Boxes or other containers:— |
||
|
Containing not more than 10 matches |
||
|
Per 1,000 containers |
5 |
2 |
|
Containing more than 10 but not more than 20 matches |
||
|
Per 1,000 containers |
10 |
4 |
|
Containing more than 20 but not more than 50 matches |
||
|
Per gross (144) containers |
3 |
10 |
|
Containing more than 50 but not more than 75 matches |
||
|
Per gross (144) containers |
5 |
9 |
|
For every additional 25 or part of 25 matches over 75 |
||
|
Per gross (144) containers |
1 |
4 |
(2) That in lieu of the present excise duties in respect of matches there shall be charged, levied, and paid as on and from the 22nd day of April, 1927, the following excise duties on all matches made in Saorstát Eireann, that is to say:—
|
s. |
d. |
|
|
Boxes or other containers:— |
||
|
Containing not more than 10 matches |
||
|
Per 1,000 containers |
5 |
0 |
|
Containing more than 10 but not more than 20 matches |
||
|
Per 1,000 containers |
10 |
0 |
|
Containing more than 20 but not more than 50 matches |
||
|
Per gross (144) containers |
3 |
8 |
|
Containing more than 50 but not more than 75 matches |
||
|
Per gross (144) containers |
5 |
6 |
|
For every additional 25 or part of 25 matches over 75 |
||
|
Per gross (144) containers |
1 |
3 |
and so in proportion for any less quantity.
(3) It is hereby declared that it is expedient in the public interest that this resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).
I have referred to this motion in the Budget statement. It effects no change in the revenue or in the actual weight of the duty. It is simply a readjustment of the basis on which the duty is assessed, and it is necessitated by the changes that have taken place in Great Britain. Heretofore, no matter what size of box they were packed in, matches paid duty at the same rate. The duty was leviable on the 10,000 matches. It did not matter whether they were packed in boxes of 10, 20 or 50, they paid duty at the same rate. There was a special provision for large boxes over 80, and we are continuing that—that is, in regard to the household match. Now, the great majority of matches will be paid for at so much per gross of boxes. That means that the box which contains, say, 35 matches, instead of paying a proportionate rate of duty, as it did in the past, will pay the same rate of duty as the box containing 50 matches. A great many of the Continental brands of matches were packed in boxes of 35 and 40. The rate of duty they will have to pay in Great Britain will be substantially raised. In some cases, allowing for the increase of 20 per cent., the amount would be 2/- or 2/1 per gross. That makes the British market very unfavourable to them. The names and inscriptions on these boxes are printed in English. They can ordinarily be sold only in countries where English is spoken. What would happen if we did not make the change would be that all these boxes would be sent over here. Traders might get some benefit. These matches would be sold at a somewhat smaller price. About one-third of our match consumption is imported. As a result of the dumping that would take place, there would be some slight lowering of prices, which would not reach the public. These matches would be practically all unloaded here, in preference to taking them back to the country from which they came, or selling them at a still greater sacrifice in England. The factory which makes matches here would thus be put out of action.
This is no protective duty. The excise duty is the same as the customs duty, making the usual allowance for excise supervision—the expenses incurred by the firm in complying with excise regulations. Continental match manufacturers will only have to adjust their methods of packing, and the same competition to which the manufacturer here has been subject he will be subject to in future.
