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Dáil Éireann debate -
Thursday, 30 Jun 1932

Vol. 42 No. 14

Additional Financial Motions by the Minister for Finance. - In Committee on Finance.

The following Resolutions were agreed to and ordered to be reported:—
1.—(1) That there be charged, levied, and paid for and upon every licence (in this Resolution referred to as a moneylender's licence) to act and carry on business as a moneylender, issued under any Act passed or to be passed during the financial year beginning on the 1st day of April, 1932, an excise duty at the following rates, that is to say:—
(a) on a moneylender's licence expiring on the 31st day of July, 1933—ten pounds;
(b) on a moneylender's licence expiring on the 31st day of July, in any year, other than the year 1933, and taken out within six months before such expiry—ten pounds;
(c) on any other moneylender's licence—fifteen pounds.
(2) That where it is proved to the satisfaction of the Revenue Commissioners that there is in force an excise licence to carry on the business of a pawnbroker at any premises in respect of which one or more moneylender's licences is or are taken out by the individual or individuals carrying on such business the Revenue Commissioners shall—
(a) where only one such moneylender's licence is so taken out, remit or, if the duty has been paid, repay one-half of the duty on such licence, and
(b) where two or more such moneylender's licences are so taken out, remit or, if the duty has been paid, repay one-half of the duty on such one of such licences as is first taken out.
2.—(1) That a duty of customs at the rate of three-halfpence on each article shall be charged, levied, and paid on all the following articles imported into Saorstát Eireann on or after the 12th day of May, 1932, that is to say, books which are, in the opinion of the Revenue Commissioners, novels and are printed in the English language and bound in any material.
(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" and as though articles chargeable with the said duty were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.
(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).
3.—(1) That a duty of customs of an amount equal to thirty per cent. of the value of the article shall be charged, levied, and paid on all the following articles imported into Saorstát Eireann on or after the 12th day of May, 1932, that is to say, books of all kinds (other than books which, in the opinion of the Revenue Commissioners, are novels) printed in the English language and bound in leather or any material which is an imitation of leather.
(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" and as though articles chargeable with the said duty were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.
(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).
4.—(1) That a duty of customs of an amount equal to fifty per cent. of the value of the article shall be charged, levied, and paid on all the following articles imported into Saorstát Eireann on or after the 12th day of May, 1932, that is to say—
(a) the following tools when fitted with wooden handles and imported as complete tools, that is to say—hammers, hatchets, adzes, axes, pickaxes, mattocks, hoes, rakes, and forks, and
(b) wooden handles imported separately and, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use as handles for one or more of the tools mentioned in the foregoing paragraph.
(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" and as though articles chargeable with the said duty were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.
(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).
5.—(1) That a duty of customs of an amount equal to fifteen per cent. of the value of the article shall be charged, levied, and paid on all sheet lead, lead piping, and manufactured articles made wholly or mainly of brass or tin (including tinplate) or a combination of brass and tin (including tinplate) imported into Saorstát Eireann on or after the 12th day of May, 1932.
(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," and as though articles chargeable with the said duty were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.
(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)." (Minister for Finance).
The Dáil went out of Committee.
Resolutions reported and agreed to.
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