(1) That the duty on certain empty glass bottles and empty glass jars imposed by Section 4 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at reference number 14 in the First Schedule to that Act shall, in respect of all bottles chargeable with that duty which are imported into Saorstát Eireann on or after the 24th day of November, 1933, and are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use for bottling beer, be charged, levied, and paid at whichever of the following rates produces in each particular case the greater amount of duty, that is to say:—
(a) the rate of eight shillings per gross of one hundred and forty-four bottles, or
(b) the rate stated at the said reference number 14.
(2) That the provisions of Section 8 of the Finance Act, 1919, shall not apply to the said duty mentioned in the preceding paragraph of this Resolution when chargeable at the rate of eight shillings per gross of one hundred and forty-four bottles.
(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).
I may say that this Financial Resolution imposes no new duty, but simply confirms the minimum rate of 8/- per gross on empty beer bottles imposed as from 1st November by the Emergency Imposition of Duties (No. 17) Order, 1933, made by the Executive Council on the 31st October, under the Emergency Imposition of Duties Act, 1932.