Resolution No. 14—Customs.

(1) That, in lieu of the present customs duties on tobacco, there shall be charged, levied, and paid on all tobacco imported into Saorstát Eireann on or after the 12th day of May, 1932, the customs duties specified in Part I of the Schedule to this Resolution.

(2) That neither the excise duty chargeable on tobacco under Section 7 of the Finance Act, 1918, as modified by Section 9 of the Finance Act, 1919, nor any other excise duty shall be charged on any tobacco which is grown in Saorstát Eireann in the year 1932 or any subsequent year and is duly delivered from warehouse and consigned to and received by a licensed manufacturer of tobacco.

(3) That any licensed manufacturer of tobacco who was on the 1st day of April, 1922, and has been continuously since that date a licensed manufacturer of tobacco carrying on business as such manufacturer in Saorstát Eireann and whose business as such manufacturer is shown to the satisfaction of the Revenue Commissioners to be in the beneficial ownership of an individual who is an Irish-born resident or of individuals the majority of whom are Irish-born residents, and who between them own more than a moiety of the capital invested in the business or of a company of which the majority of the shareholders are Irish-born residents who hold between them more than a moiety of the share capital of the company and to be under the management and control of persons the majority of whom are Irish-born residents, shall be entitled to receive a rebate of sevenpence in respect of every pound of unmanufactured tobacco received by such manufacturer upon which the duty mentioned in this Resolution has been paid and in respect of which no rebate under this Resolution had been previously paid.

In this paragraph the expression "Irish-born resident" means a person who ordinarily resides in Saorstát Eireann and who either was born in Ireland or is the child of parents both of whom were born in Ireland.

(4) That no rebate shall be payable under the next preceding paragraph of this Resolution in respect of any tobacco received by a licensed manufacturer for manufacture on behalf of another person on commission or royalty unless such other person would be qualified under the said next preceding paragraph to receive such rebate if such tobacco were received by him for manufacture by himself.

(5) That, where it is shown that the duty mentioned in this Resolution has been paid and that no rebate under paragraph (3) of this Resolution has been allowed and that no tobacco grown in Saorstát Eireann on which excise duty has not been paid has been received by the manufacturer, drawback shall, subject to the provisions affecting the allowance of drawback contained in the Schedule to the Finance Act, 1904, be paid at the rate specified in Part II of the Schedule to this Resolution.

(6) That where rebate under paragraph (3) of this Resolution has been allowed and it is shown that no tobacco grown in Saorstát Eireann on which excise duty has not been paid has been received by the manufacturer, drawback shall, subject to the provisions affecting the allowance of drawback contained in the Schedule to the Finance Act, 1904, be paid at the rates specified in Part III of the Schedule to this Resolution.

(7) That where tobacco grown in Saorstát Eireann on which excise duty has not been paid has been received by the manufacturer, drawback shall, subject to the provisions affecting the allowance of drawback contained in the Schedule to the Finance Act, 1904, be paid at such rates as the Revenue Commissioners shall determine.

(8) That the allowance granted by Section 9 of the Finance Act, 1915, shall not be payable in respect of any tobacco grown in Saorstát Eireann in the year 1932 or any subsequent year.

(9) 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).

SCHEDULE.

PART I.

CUSTOMS DUTIES.

	Full (per lb.) Non-Rebated	Preferential (per lb.)
	s.	d.	s.	d.
Unmanufactured:—
If Stripped or Stemmed:—
Containing 10 lb. or more of moisture in every 100 lb. weight thereof	9	4½	—
Containing less than 10 lb. of moisture in every 100 lb. weight thereof	10	4½	—
If Unstripped or Unstemmed:—
Containing 10 lb. or more of moisture in every 100 lb. weight thereof	9	4	—
Containing less than 10 lb. of moisture in every 100 lb. weight thereof	10	4	—
Manufactured, viz.:—	s.	d.	s.	d.
Cigars	17	10	14	10?
Cigarettes	14	5	12	0?
Cavendish or Negrohead	13	7	11	3?
Cavendish or Negrohead Manufactured in Bond	11	10	9	10?
Other Manufactured Tobacco	11	10	9	10?
Snuff containing more than 13 lb. of moisture in every 100 lb. weight thereof	11	2	9	3?
Snuff not containing more than 13 lb. of moisture in every 100 lb. weight thereof	13	7	11	3?

PART II.

RATES OF DRAWBACK WHERE NO REBATE OF DUTY HAS BEEN RECEIVED.

		s.	d.
Cigars	the lb.	10	7½
Cigarettes	,,	10	4½
Cut, roll, cake or other manufactured tobacco	,,	10	1
Snuff (not being offal snuff)	,,	9	9½
Stalks, shorts, or other refuse of tobacco (including offal snuff)	,,	9	7

PART III.

RATES OF DRAWBACK WHERE REBATE OF DUTY HAS BEEN RECEIVED.

		s.	d.
Cigars	the lb.	9	11½
Cigarettes	,,	9	8¾
Cut, roll, cake or other manufactured tobacco	,,	9	5½
Snuff (not being offal snuff)	,,	9	2¼
Stalks, shorts, or other refuse of tobacco (including offal snuff)	,,	8	11¾

Question put: "That the Dáil agree with the Committee in Resolution No. 14."

The Dáil divided: Tá, 63; Níl, 52.

Tá

Aiken, Frank.
Allen, Denis.
Bartley, Gerald.
Boland, Gerald.
Boland, Patrick.
Brady, Bryan.
Brady, Seán.
Breathnach, Cormac.
Breen, Daniel.
Briscoe, Robert.
Browne, William Frazer.
Carty, Frank.
Colbert, James.
Cooney, Eamonn.
Corish, Richard.
Corry, Martin John.
Crowley, Tadhg.
Derrig, Thomas.
De Valera, Eamon.
Dowdall, Thomas P.
Everett, James.
Flinn, Hugo V.
Flynn, John.
Flynn, Stephen.
Fogarty, Andrew.
Geoghegan, James.
Gibbon, Seán.
Gormley, Francis.
Gorry, Patrick Joseph.
Goulding, John.
Harris, Thomas.
Hogan, Patrick (Clare).
Humphreys, Francis.
Kelly, James Patrick.
Keyes, Raphael Patrick.
Kilroy, Michael.
Kissane, Eamonn.
Lemass, Seán F.
Little, Patrick John.
Lynch, James B.
MacEntee, Seán.
Maguire, Ben.
Maguire, Conor Alexander.
Moane, Edward.
Moore, Séamus.
Murphy, Patrick Stephen.
Norton, William.
O'Grady, Seán.
O'Kelly, Seán Thomas.
O'Reilly, Matthew.
O'Reilly, Thomas J.
O'Rourke, Daniel.
Rice, Edward.
Ruttledge, Patrick J.
Ryan, James.
Ryan, Robert.
Sexton, Martin.
Sheehy, Timothy.
Sheridan, Michael.
Smith, Patrick.
Traynor, Oscar.
Walsh, Richard.
Ward, Francis C. (Dr.)

Níl

Alton, Ernest Henry.
Beckett, James Walter.
Bennett, George Cecil.
Blythe, Ernest.
Brasier, Brooke.
Broderick, William Jos.
Burke, Patrick.
Byrne, Alfred.
Byrne, John Joseph.
Coburn, James.
Collins-O'Driscoll, Mrs. Margt.
Cosgrave, William T.
Craig, Sir James.
Davis, Michael.
Desmond, William.
Dillon, James M.
Dockrell, Henry Morgan.
Doyle, Peadar Seán.
Esmonde, Osmond Grattan.
Finlay, Thomas A.
Fitzgerald, Desmond.
Fitzgerald-Kenney, James.
Good, John.
Gorey, Denis John.
Hassett, John J.
Hayes, Michael.
Hennessy, Thomas.
Hennigan, John.
Keating, John.
Keogh, Myles.
Lynch, Finian.
MacDermot, Frank.
McDonogh, Fred.
McGilligan, Patrick.
McMenamin, Daniel.
Minch, Sydney B.
Mongan, Joseph. W.
Mulcahy, Richard.
Murphy, James Edward.
Nally, Martin.
O'Connor, Batt.
O'Hanlon, John F.
O'Leary, Daniel.
O'Mahony, The.
O'Neill, Eamonn.
O'Shaughnessy, John Joseph.
O'Sullivan, Gearóid.
O'Sullivan, John Marcus.
Reynolds, Mrs. Mary.
Roddy, Martin.
Thrift, William Edward.
Vaughan, Daniel.

Tellers: Tá, Deputies G. Boland and Allen; Níl: Deputies P.S. Doyle and Bennett.

Question declared carried.

Dáil Éireann debate - Thursday, 2 Jun 1932

Resolution No. 14—Customs.

Tá

Níl

Dáil Éireann debate -
Thursday, 2 Jun 1932