I move:
(1) That the following amendments be made in the First Schedule to the Finance Act, 1932 (No. 20 of 1932), at reference number 31 in that Schedule, that is to say—
(a) in the second column, after the word "substances" to insert the words "and of which the value at importation is not less than one shilling and sixpence";
(b) in the second column, to delete the words "such pipes" and insert in lieu thereof the words "any pipe designed or intended for such use as aforesaid";
(c) in the third column, to delete the figures "15" and insert in lieu thereof the figures "37½";
(d) in the fourth column, to delete the figures "10" and insert in lieu thereof the figures "25";
(e) in the fifth column, to insert the following provision, that is to say—
"The duty mentioned at this reference number shall not be chargeable or leviable on any component part which consists of a pipe-bowl complying, in the opinion of the Revenue Commissioners, with all the following conditions, that is to say—
(a) it is not polished, and
(b) it is not stained, and
(c) it is not bored in the stem to an extent greater than three-sixteenths of one inch in diameter."
(2) That the amendments of the said First Schedule to the Finance Act, 1932, mentioned in the foregoing paragraph of this Resolution shall have effect in respect of all articles imported into Saorstát Eireann on or after the 10th day of November, 1932.
(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).
In the Finance Act of this year a duty of 15 per cent. was imposed upon smoking pipes. In the intervening period we have been examining the operation of that duty and, as a result of that examination, it is now proposed to effect certain changes. The first change is to exempt from duty pipes less than ? in value, and to increase from 15 per cent. to 37½ per cent. the duty on pipes over that value, with a preferential rate of 25 per cent.; and also to exempt from duty pipe bowls imported not polished, not stained, or bored in the stem to an extent greater than three-sixteenths of one inch in diameter. The principal firm engaged in the manufacture of these articles in the Saorstát has been in consultation with the Department, and the matter has been given very careful examination. At the moment it appears that there is little prospect of the cheaper grade pipes being manufactured in the Saorstát, and consequently the duty upon these grades is being removed. On the higher grade pipes the firm in question is in a position to supply the requirements of the Saorstát and to supply it at competitive prices. Subject to this concession in respect to the semi-finished bowls being granted, it is intended that the concession will be a temporary one, designed to assist the firm at the moment not in a position to undertake manufacture in the fullest degree. There are about 60 workers employed part-time in the industry and, if the whole market is secured, it is stated that 100 workers at full time will be employed.
