Resolution No. 11—Customs.
Question proposed: "That the Dáil agree with the Committee on Finance in Resolution No. 11, as follows:—
(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 1st day of May, 1932, that is to say:—
(a) musical instruments, including gramophones, pianolas, and other similar instruments;
(b) accessories and component parts of musical instruments (excluding records and other means of reproducing music);
(c) clocks and watches, and component parts of clocks or watches.
(2) That there shall be charged, levied, and paid on all cinematograph films (other than blank film on which no picture has been impressed) imported into Saorstát Eireann on or after the 1st day of May, 1932, a customs duty at the following rates, that is to say:—
Cinematograph films (other than films which are shown to the satisfaction of the Revenue Commissioners to consist mainly of records of news designed and intended for the exhibition of pictures or other optical effects by means of a cinematograph or other similar apparatus in conjunction with the mechanical production or reproduction of vocal or other sounds by the same or another apparatus—
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positive films, that is to say, films ready for use. Per linear foot of the width of |
s. |
d. |
|
1? inches |
0 |
3 |
|
negative films, that is to say, films from which positive films can be printed. Per linear foot of the width of 1? inches |
1 |
3 |
|
All other cinematograph films other than blank film on which no picture has been impressed)— |
||
|
positive films, that is to say, films ready for use. Per linear foot of the width of 1? inches |
0 |
1 |
|
negative films, that is to say, films from which positive films can be printed. Per linear foot of the width of 1? inches |
0 |
5 |
(3) That the imposition of the duties mentioned in this Resolution shall have effect by way of continuance of the duties which were respectively continued or imposed by Section 10 of the Finance Act, 1931 (No. 31 of 1931), and accordingly all statutory provisions which were in force on the 30th day of April, 1932. and applied to or had effect in regard to any of the said duties respectively continued or imposed by the said Section 10 shall apply to or have effect in regard to the corresponding duty mentioned in this Resolution.
(4) That the provisions of Section 8 of the Finance Act, 1919, shall apply to the duties mentioned in this Resolution with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland."
(5) That, whenever the Revenue Commissioners are satisfied that any cinematograph film imported into Saorstát Eireann is of an educational character, they shall, subject to compliance with such conditions as they think fit to impose, exempt such film from the duty on cinematograph film mentioned in this Resolution.
(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)."—Minister for Finance.
Question—"That the Dáil agree with the Committee in the said Resolution"—put and agreed to.