I move:—
(1) That the following amendments be made in the second column of the First Schedule to the Finance Act, 1932 (No. 20 of 1932), at reference number 14 in that Schedule, that is to say—
(a) in sub-paragraph (2) of paragraph (a), to delete the words "power loom," and in the same sub-paragraph to delete the words "one hundred and eighty" and insert in lieu thereof the words "two hundred and ten";
(b) to delete sub-paragraph (3) of paragraph (a);
(c) in paragraph (b), after the words "piece goods" where they first occur to insert the words and brackets "(other than printed union piece goods)";
(d) in clause (c) of sub-paragraph (1) of paragraph (e), to delete the words "power loom" and in the same clause to delete the words "one hundred and eighty" and insert in lieu thereof the words "two hundred and ten";
(e) to delete clause (d) of sub-paragraph (1) of paragraph (e);
(f) in sub-paragraph (1) of paragraph (e), to insert at the end of the sub-paragraph the clause "(f) tapestry table covers and chenille table covers."
(2) That the said First Schedule to the Finance Act, 1932, be further amended at the said reference number 14 as follows, that is to say—
(a) in the third column, by deleting the figures "25" wherever they occur in that column at the said reference number and inserting in lieu thereof in every case the figures "30";
(b) in the fourth column, by deleting the word "Free" wherever it occurs in that column at the said reference number and inserting in lieu thereof in every case the figures and sign "20%";
(c) in the said fourth column, by deleting the figures "15" wherever they occur in that column at the said reference number and inserting in lieu thereof in every case the figures "20";
(d) by inserting in the fifth column at the said reference number the following provision, that is to say—
"Any article liable to any of the duties mentioned at this reference number which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners that such article was manufactured in Saorstát Eireann and was exported from Saorstát Eireann for the purpose of undergoing outside Saorstát Eireann one or more of the following processes, that is to say—
bleaching, dyeing, printing, and finishing."
(3) That the amendments of the said First Schedule to the Finance Act, 1932, mentioned in the foregoing paragraphs of this Resolution shall have effect in respect of all articles imported into Saorstát Eireann on or after the 10th day of November, 1932.
(4) 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, duties were imposed upon certain linen and cotton goods. The duties upon piece goods were confined to such goods originating from countries not members of the British Commonwealth. There was a duty of 25 per cent. on such goods. It is now proposed to increase the 25 per cent. to 30 per cent. and to impose a 20 per cent. preferential rate, subject to certain minor exemptions where articles liable to any of the duties have to be reimported after exportation so long as it is shown to the satisfaction of the Revenue Commissioners that such articles were manufactured in Saorstát Eireann and were exported for the purpose of undergoing, outside the State, one or more of the following processes— bleaching, dyeing, printing and finishing. This provision has to do with certain home firms dealing with special lines which must be sent out of the country for these processes.
