I move:—
(1) That there shall be charged, levied, and paid on the occasions hereinafter mentioned on and by every person who, under any Act passed or to be passed, during the financial year beginning on the 1st day of April, 1930, takes out or renews a licence for the sale of game an excise duty of three pounds in respect of every licence so taken out or renewed.
(2) That the duty mentioned in this Resolution in respect of any such licence as aforesaid shall be charged, levied, and paid at the time of taking out such licence and also on every renewal of such licence, and shall be paid and collected by means of stamps denoting the amount of such duty impressed on such licence and renewals, and the Stamp Duties Management Act, 1891, shall apply to such duty and stamps.
(3) That neither a licence for the sale of game which is liable to the duty mentioned in this Resolution nor any renewal of such licence shall be issued unless and until such licence or renewal has been duly stamped under this Resolution in respect of such duty.
(4) 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).
With reference to the Resolution imposing a £3 excise tax on a game dealer's licence, an exactly similar resolution was passed this time last year. In last year's Resolution the section in the Finance Bill was contingent on the passage into law of the Game Preservation Bill before the 31st of March, 1930. Owing to a disagreement between the Dáil and Seanad the Game Preservation Bill failed to become law, and it is consequently necessary to reenact the section imposing the £3 excise tax which was in last year's Finance Bill.