I move that the Dáil agree with the Committee in the following additional financial resolutions:
1.—(1) That duty chargeable under Section 19 of the Finance Act, 1924 (No. 27 of 1924), as amended by subsequent enactments (including amendments made under the Customs Duties (Provisional Imposition) Act, 1931 (No. 38 of 1931), in relation to the rates at which such duty is chargeable) shall not be charged or leived on any of the following articles imported into Saorstát Eireann on or after the 23rd day of April, 1932, that is to say:—
(a) boots and shoes of any description intended for wear by infants and of any size from 0 to 6 (inclusive); and
(b) shaped soles (whether complete or in parts), shaped heels (whether complete or in parts), and shaped uppers intended for wear by infants and of any size from 0 to 6 (inclusive); and
(c) shaped soles (whether complete or in parts), shaped heels (whether complete or in parts), and shaped uppers intended for wear by young children and of any size from 7 to 1 (inclusive) and imported into Saorstát Eireann before the 23rd day of October, 1932.
(2) That any duty which has been paid before the passing of this Resolution on any articles which is exempted by virtue of this Resolution from such duty shall be repaid.
(3) 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).
2.—(1) That the following provisions shall have effect in relation to the duty on woven tissues made wholly or partly of wool or worsted imposed by Section 1 of the Finance (Customs and Stamp Duties) Act, 1929 (No. 5 of 1929), as varied by subsequent enactments and varied and extended by orders made under the Customs Duties (Provisional Imposition) Act, 1931 (No. 38 of 1931), that is to say:—
(a) the said duty shall not be chargeable or leviable on any woven tissue made wholly or partly of wool or worsted which is imported into Saorstát Eireann after the 18th day of May, 1932, and at importation forms part of a composite cloth which or any part of which has, before importation, been subjected to the process of proofing;
(b) whenever the Minister for Industry and Commerce is satisfied that any woven tissue made wholly or partly of wool or worsted is required to be imported into Saorstát Eireann by a manufacturer of hats and caps for use in the manufacture in Saorstát Eireann of hats and caps or either of them, the said Minister may issue to such manufacturer a licence to import, subject to such conditions and restrictions as the said Minister shall think fit to specify in such licence, woven tissue made wholly or partly of wool or worsted or any particular class or classes of such woven tissues, either without limit as to time or quantity or with such limitations as to time and quantity or either of them as the said Minister shall think fit to specify in such licence, and whenever any such licence is so issued the Revenue Commissioners may, subject to compliance with such conditions as they shall think fit to prescribe, admit without payment of the said duty all woven tissue imported under and in accordance with such licence or repay any such duty paid on such woven tissue;
(c) whenever the Revenue Commissioners are satisfied that any woven tissue which, but for this provision, would be liable to the said duty either—
(i) is of the nature of blanketing or felt and is suitable for and intended solely for use in an industrial process other than the manufacture of blankets, rugs, personal clothing or wearing apparel, or
(ii) is blanketing imported for use by the importer in the manufacture by him in Saorstát Eireann of personal clothing or wearing apparel for exportation under a contract providing for the supply of such blanketing to such importer for use in such manufacture,
the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to prescribe, permit such woven tissue to be imported without payment of the said duty or repay any such duty paid on such woven tissue.
(2) 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).
3.—(1) That the duty imposed by Section 11 of the Finance Act, 1928 (No. 11 of 1928), as amended by subsequent enactments shall be charged, levied, and paid on the following articles at the rate of an amount equal to fifteen per cent. of the value of the article in lieu of the rate mentioned in the said Section 11, that is to say:—
On every motor car chassis which is imported for sale by a trader in motor cars on or after the 6th day of May, 1932, and before the 7th day of August, 1932, and is no imported as part of a complete motor car which is, in the opinion of the Revenue Commissioners, at importation a new motor car constructed, designed and intended for the carriage of persons otherwise than for reward.
(2) That the provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned in the foregoing paragraph of this Resolution with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though the articles mentioned in that paragraph were included in the Second Schedule to that Act in the list of goods to which two-third of the full rate is made applicable as a preferential rate.
(3) That the duty imposed by Section 11 of the Finance Act, 1928 (No. 11 of 1928), as amended by subsequent enactments, shall not be charged or leived on any of the following articles imported into Saorstát Eireann on or after the 6th day of May, 1932, that is to say—
Component parts and accessories of motor car bodies which, in the opinion of the Revenue Commissioners, do not constitute at importation an assembly or partial assembly of such parts or accessories.
(4) That whenever the Revenue Commissioners are satisfied in respect of a motor car which is being imported into Saorstát Eireann on or after the 6th day of May, 1932, and is in their opinion constructed and designed for the carriage of persons, that—
(a) the importer of such motor car resides or intends to reside permanently in Saorstát Eireann, and
(b) such motor car had been previously used (otherwise than for the carriage of persons for reward) by the importer or by his family or household, and
(c) such motor car is being imported for the use (otherwise than for the carriage of persons for reward) in Saorstát Eireann by the importer or by his family or household,
the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such motor car to be imported without payment of the duty imposed by Section 11 of the Finance Act, 1928 (No. 11 of 1928), as amended by subsequent enactments, including amendments made under the Customs Duties (Provisional Imposition) Act, 1931 (No. 38 of 1931), in relation to the rates at which such duty is chargeable.
(5) That any duty which has been paid before the passing of this Resolution and is by virtue of this Resolution not chargeable shall be repaid.
(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).
These are the Resolutions which give the remission in respect of motor chasis, provide for the abolition of the tax on children's shoes and the changes in respect of woollen fabrics.