In Committee on Finance. - Financial Motions. Financial Resolution No. 3—Customs.

I move:—

(1) That there shall be charged, levied, and paid on every of the articles mentioned in the second column of the Schedule to this Resolution imported into Saorstát Eireann on or after the 30th day of September, 1933, a customs duty at the rate stated in the third column of the said Schedule opposite the mention of the article in the said second column.

(2) That where a percentage is stated in the third column of the Schedule to this Resolution opposite the mention of any article in the second column of that Schedule, such statement shall be construed as meaning a rate of duty equal to that percentage of the value of such article.

(3) That wherever it is stated in the fourth column of the Schedule to this Resolution that the provisions of Section 8 of the Finance Act, 1919, shall apply to a duty mentioned in that Schedule, the provisions of the said Section 8 shall apply to that duty with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though the articles chargeable with the said duty were included in the Second Schedule to the said Finance Act, 1919, in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

(4) That subject to the provisions of the next preceding paragraph of this Resolution, the provisions (if any) set forth in the fourth column of the Schedule to this Resolution at any reference number in that Schedule shall have effect in respect of the duty mentioned at that reference number.

(5) That Section 34 of the Finance Act, 1933 (No. 15 of 1933), shall apply to the duties mentioned in the Schedule to this Resolution as if those duties were imposed by an Act passed after that Act.

(6) That if any person does any act (whether of commission or omission) which is a contravention of a condition imposed by the Revenue Commissioners under this Resolution he shall be guilty of an offence under the Customs Acts and shall, for each such offence, incur a penalty of £50 and any article liable to duty in respect of which such offence is committed shall be forfeited.

(7) It is hereby declared that it is expedient in the public interest that this resolution shall have statutory effect by virtue of the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).

SCHEDULE.

Ref. No.

Description of Article liable to Duty

Rate of Duty

Special Provisions

1

Hubs which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use on bicycles or tricycles (other than mechanically propelled bicycles and tricycles) and are assembled or substantially assembled.

37½%

The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number.

2

Inside soles for boots, shoes, and other footwear.

30%

——

3

Studs made wholly or mainly of leather, and, in the opinion of the Revenue Commissioners, designed, constructed, and intended for affixing externally to boots, shoes, or other footwear.

30%

——

4

Belts and belting which are, or is in the opinion of the Revenue Commissioners, designed, constructed, and intended for use for or in the transmission of power.

20%

Whenever the Minister for Finance, after consuitation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number, any articles chargeable with such duty either as the Revenue Commissioners shall think proper, without limit as to time or quantity, or either of them or within a specified time, or in a specified quantity.

5

Articles which are fitted with neon tubes and are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use as notices or as advertisements, or for advertising purposes, and also complete Neon tubes which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for fitting to articles intended for any such use as aforesaid.

75%

The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number.

The duty mentioned at reference number 15 in Part I of the First Schedule to the Finance Act, 1933 (No. 15 of 1933), shall not be charged or levied on any article chargeable with the duty mentioned at this reference number.

Per Gal.

6

Liquid driers for use in the preparation of paint or varnish, and consisting of a metallic resinate, or a metallic linoleate, or a metallic oleate or any substance of a like nature or a mixture of two or more of those substances in white spirit, turpentine, linseed oil, or other medium.

7s. 6d.

The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number.

An article chargeable with the duty mentioned at this reference number shall not be charged with any other duty of customs except such duty as may be chargeable in respect of the spirit (if any) contained in such article.

Where any imported, prepared, or manufactured goods contain as a part or ingredient thereof any article chargeable with the duty mentioned at this reference number, neither the Customs Tariff Act, 1876, nor section 7 of the Finance Act, 1901, shall apply in respect of the quantity of such article contained in such goods.

7

Lampshades which, in the opinion of the Revenue Commissioners, are substantially made of textile material, or paper, or a cellulose product, or parchment, or any similar material, or of a combination of two or more of those materials, and also component parts (made wholly or mainly of any such material or combination of materials) of lampshades.

33?%

——

8

Manufactured articles which, in the opinion of the Revenue Commissioners, are bricks, blocks, or slabs made wholly or partly of roman cement, Portland cement, or any other hydraulic cement and have not been subjected to any process of glazing or polishing.

50%

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

9

Mourning wreaths, crosses, and other similar emblems which contain artificial or dried flowers and leaves or either of them, and also containers for any such emblems, and also component parts of such emblems or of such containers.

50%

Whenever the Minister for Finance, after consulation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

10

Printed matter chargeable with the duty mentioned in paragraph (a) in the second column at reference number 15 in the First Schedule to the Finance Act, 1932 (No. 20 of 1932), which in the opinion of the Revenue Commissioners, is wholly or mainly produced by the use of moveable type.

50%

——