I move:—
(1) That where a manufacturer in Saorstát Eireann of goods, in the manufacture or preparation for sale of which varnish made with spirit (in this resolution referred to as spirit varnish) is used, shows to the satisfaction of the Revenue Commissioners
(a) that a spirit varnish made in Saorstát Eireann and reasonably efficient for the purposes of such manufacturer is not obtainable, and
(b) that a substantial proportion of the said goods is exported, the Revenue Commissioners may, subject to the provisions of this resolution and to compliance with such conditions as they think fit for the security of the revenue from time to time to prescribe, allow the importation by such manufacturer without payment of spirit duty of such quantity of spirit varnish as they consider reasonable for the said purposes of such manufacturers.
(2) That no spirit varnish shall be imported under this resolution without payment of spirit duty unless the Revenue Commissioners are satisfied that such varnish is made with spirit which has before use in the manufacture of such varnish been sufficiently denatured to render such spirit impotable.
(3) That no continuing authority for the importation of spirit varnish without payment of spirit duty shall be granted under this resolution by the Revenue Commissioners for any period exceeding three years, but any such continuing authority may, so long as the Revenue Commissioners are satisfied that the conditions prescribed by them under this resolution continue to be fulfilled, be renewed from time to time for periods not exceeding three years.
(4) That any such continuing authority as aforesaid or any renewal thereof may be withdrawn by the Revenue Commissioners at any time.
(5) That if any person acts in contravention of any of the conditions prescribed by the Revenue Commissioners under this resolution he shall for each offence incur a penalty of fifty pounds, and any varnish in respect of which such contravention has taken place shall be forfeited.
(6) 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).
Number 11 is for the admission, free of duty, of certain spirit varnish. It is really a concession that is being given in the interests of a particular firm. With the setting up of the Free State varnish containing spirit became liable to the spirit duty. So far as the ordinary grades of varnish were concerned we set about and made them in the country but for the purpose of varnishing biscuit tins Messrs. Jacobs found that they could not obtain any varnish made in the country that suited their requirements. When they first protested, the view I took was that they would have to try some more and I refused in that year to give them any concession. Experience has shown that it is actually impossible to get made here quick-drying varnish of the type they want. The varnish that they have been able to get when put on these biscuit tins does not dry quickly enough. The tins consequently stick to their conveyers when taken from one part of the factory to another and trouble occurs also when girls handle them; owing to the varnish not being dry it sometimes happened that the biscuits get soiled. It involves very little in the way of duty and is a handicap on a firm which is doing a big export trade and I thought it would be desirable that we should allow that as the varnish cannot be made in the country as we know now after four or five years' experience.
