Financial Resolution No. 1. - Financial Resolution No. 13—Customs.
(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 every of the following articles imported into Saorstát Eireann on or after the 12th day of May, 1932, that is to say, all records and other similar articles designed and intended for the reproduction of music by means of a gramophone, or a pianola, or any other similar instrument, but not including cinematograph film designed and constructed for the reproduction of music in conjunction with the exhibition of pictures or other optical effects by means of a cinematograph or other similar apparatus.
(2) That the provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned in this Resolution with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland."
(3) That the value of any article for the purposes of this Resolution shall be taken to be the price which an importer would give for the article if the article were delivered, freight and insurance paid, in bond, at the place of importation, and duty shall be paid on that value as fixed by the Revenue Commissioners.
(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).