I move Financial Resolution No. 5, which imposes a duty on newspapers:—
(1) That there shall be charged, levied, and paid a customs duty (in addition to any other customs duty which may be chargeable) at the rate of two-fifths of one penny per copy on all daily newspapers imported into Saorstát Eireann on or after the 29th day of May, 1933.
(2) The following provisions shall have effect in relation to the customs duty mentioned in this Resolution, that is to say—
(a) the said duty shall not be charged, or levied on copies of newspapers imported singly through the post;
(b) where it is shown to the satisfaction of the Revenue Commissioners that any copies of a newspaper on which the said duty has been paid have not been used in Saorstát Eireann and have been exported and returned to the publishers thereof by the importer thereof and that credit has been allowed by such publisher to such importer in respect of such copies, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, repay the said duty so paid on such copies, but subject to the limitation that such repayment shall be at the rate of two-fifths of one penny per copy notwithstanding that the said duty so paid may have been of a greater amount, and subject to the limitation that such repayment of duty shall not be payable on less than thirty dozen copies (not necessarily of the same newspaper or the same date) returned at the one time.
(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).
