asked the Minister for Finance whether he is aware that the Revenue Commissioners have decided that fibre attaché and suit cases are cardboard containers within the meaning of the Finance Act which imposes an import duty of 33? per cent. on cardboard containers and if he will take steps to remove the duty from these articles.
Ceisteanna—Questions. Oral Answers. - Fibre Attaché and Suit Cases.
Such articles are liable to duty under the Finance Act, 1933. Arrangements have, however, been made under the provision in the Act for importation free of duty under licence issued by the Revenue Commissioners to exempt fibre attaché cases and like articles from the duty in question pending further consideration of the possibility of manufacturing these articles in this country.
Might I ask if these articles are liable to the duty referred to, is he aware, or does he agree with me, that they were made liable to that duty without this House having been informed of it? When this duty was under consideration, this House was informed that the duty was to be imposed on containers for the purpose of packing food. The Revenue Commissioners have included these attaché cases which are not containers for the purpose of packing food. Does the Minister think it desirable to apply the duty to articles to which the duty was never intended to apply?
Dr. Ryan
The interpretation of the Act I take it is a matter for the people concerned. Surely the House might have thought of that when the Bill was going through.
Surely the interpretation of any Act of Parliament is primarily a matter for this House.
Dr. Ryan
No.
Surely it is a matter for this House or if not the Act should be amended so as to carry out the wishes of the House. Surely this House should know what it is doing. I know that in fact sometimes it does not know what it is doing. Surely the Executive Council should know what they are doing but from their actions it is clear that they do not know sometimes what they are doing. The Executive Council were closely questioned when this matter came under the attention of the House when the Bill was going through and they assured the House that it was their belief that this duty only applied to packets for merchandise. I now submit that the Minister for Finance in view of that assurance should either override the action of the Revenue Commissioners in their interpretation of the Statute or that he should introduce amending legislation.
Dr. Ryan
The Minister has no right to override anybody in the interpretation of an Act passed by the Oireachtas.
At all events he has a right to amend the Statute and that is a thing he should do in another Bill.