Financial Resolution No. 1. - Financial Resolution No. 4—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 10th day of May, 1934, a customs duty at the rate stated in the third column of the said Schedule opposite the mention of the articles 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 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.

(4) 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 fifty pounds, and any article liable to duty in respect of which such offence is committed shall be forfeited.

(5) 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).

SCHEDULE.

Ref. No.

Description of Article Liable to Duty

Rate of Duty

Special Provisions.

1

Articles which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use as holders of paper or twine in use, and also component parts of such articles.

50%

——

2

Apparatus (whether imported full or empty) which is, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use for extinguishing fires by means of any liquid (other than water), powder, or other substance, but excluding any such apparatus which is made wholly or mainly of brass, bronze, gun-metal, copper, or a combination of any two or more of those metals.

40%

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.

3

Coffin mountings of metal.

66?%

——

4

Boilers and cylinders made wholly or mainly of copper and, in the opinion of the Revenue Commissioners, designed, constructed and suitable for use in hot-water systems in houses, hotels, institutions, and other places primarily residential in character.

25%

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.

5

Articles of any of the following descriptions made wholly or mainly of galvanised wrought iron or galvanised steel, that is to say:—

30%

——

(a) hollow-ware of domestic or household use;

(b) gutters, pipes and ridgings which are, in the opinion of the Revenue Commissioners, primarily intended for carrying off rain-water;

(c) buckets, cans, and pails;

(d) watering-pots;

(e) dust, ash or refuse bins or boxes;

(f) articles which are, in the opinion of the Revenue Commissioners, primarily intended for use in feeding or watering animals or birds;

(g) storage bins.

6

Cast iron articles of any of the following descriptions, that is to say:—

25%

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.

(a) External water and soil pipes and gutters, and connections therefor;

(b) sash weights;

(c) articles which are, in the opinion of the Revenue Commissioners, primarily intended for use in the feeding or watering of animals or birds;

(d) desk and seat standards;

(e) manhole covers and frames;

(f) hydrant and value covers;

(g) gulley traps;

(h) grids for sewer pipes or sewer traps;

(i) wheels, other than tractor or trailer wheels and other than wheels which are imported with and as part of a complete vehicle, machine, or other article;

(j) lamp and street standards;

(k) urinals and component parts of cast iron urinals;

(l) fire-bars;

(m) coal-savers and false-bottoms for grates, ranges, or other fire-places;

(n) stop-cock boxes;

(o) floor plates;

(p) capstans and bollards and component parts of cast iron capstans;

(q) tables and table standards, and component parts of cast-iron tables and table standards;

(r) pile shoes;

(s) smoke pipes, ventilation pipes, and other similar pipes;

(t) hand-operated water-pumps, and component parts of cast-iron hand-operated water-pumps;

(u) street fountain casings, and component parts of cast iron street fountain casings.

7

(a) Metal plates (complete with letters and numbers or either of them painted thereon or affixed thereto) which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended to be used as the identification plates or marks requiredby law to be carried on particular classes of mechanically propelled road vehicles.

33?%

——

(b) Metal plates which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended to be used (after letters and numbers or either of them have been painted thereon or affixed thereto) as such identification plates or marks as aforesaid.

(c) Letters and numbers which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended to be affixed to such metal plates as are mentioned in the next preceding paragraph.

8

Articles of any of the following descriptions made wholly or mainly of iron wire, or steel wire or a combination of iron wire and steel wire, and component parts (made wholly or mainly of iron wire or steel wire or a combination of iron wire and steel wire) of such articles, that is to say:—

33?%

——

(a) guards;

(b) baskets;

(c) traps;

(d) mats;

(e) racks;

(f) boxes;

(g) trays;

(h) ladles;

(i) garden or cemetery work;

(j) cages;

(k) frames;

(l) grids;

(m) corkscrews;

(n) muzzles;

(o) whisks or beaters;

(p) screens;

(q) files;

(r) webbing, netting, and fencing, excluding netting of hexagonal mesh.

9

Spades and shovels for manual use (other than spades and shovels with wire or wooden blades and other than spades and shovels which are, in the opinion of the Revenue Commissioners, suitable only for domestic indoor use), and also component parts (whether completely or partially manufactured) of such spades or such shovels.

50%

The duty mentioned at this Reference Number is in lieu of the duty imposed by Section 5 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. II of 1932), as amended at Reference Number 4 in the Fourth Schedule to the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932).

10

Horseshoes made wholly or mainly of iron or steel.

50%

The duty mentioned at this Reference Number is in lieu of the duty imposed by Section II of the Finance Act, 1932 (No. 20 of 1932), and mentioned at Reference Number 2 in the First Schedule to that Act.

11

Sieves, riddles, and riddling screens made of metal or of wood or of a combination of metal and wood, and also component parts (whether wholly or partly manufactured) of such sieves, riddles, and riddling screens.

33?%

——

12

(a) Any article which is, in the opinion of the Revenue Commissioners, a disinfectant, insecticide, verminicide, vermicide, or fungicide.

20%

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.

(b) Any article which is, in the opinion aforesaid, an ointment or salve, other than petroleum jelly.

13

Photographic prints printed direct from a photographic film or photographic plate, including slides of all descriptions for use in magic lanterns, but excluding prints and slides which are, in the opinion of the Revenue Commissioners, of a technical or scientific nature.

33?%

——

14

Complete dentures of any material, and also bases (made wholly or mainly of metal) for dentures.

25%

——

15

(a) Racquets which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use in games of tennis, lawn tennis, badminton, racquets, or similar games or in any one or more of such games and are, in the opinion aforesaid, completely or substantially manufactured.

50%

The duty imposed by Section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at Reference Number 35 in the First Schedule to that Act shall not be charged or levied on any article chargeable with the duty mentioned at this reference number.

(b) Clubs or sticks which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use in the game of golf and are, in the opinion aforesaid, wholly or substantially manufactured.

16

(a) Any of the following articles which is, in the opinion of the Revenue Commissioners, made wholly or mainly of leather or of skin or of an imitation of leather or skin or of a combination of any two or more of those substances or of which the outer covering is, in the opinion aforesaid, made wholly ormainly of any such substance or combination of substances as aforesaid, that is to say:—

20%

——

(i) purses, pouches, wallets, pocket books, and card-cases which are, in the opinion aforesaid, designed, constructed, and intended to be carried about the person, and

(ii) ladies' reticules or handbags which are, in the opinion aforesaid, designed, constructed, and intended to be carried or worn about the person to serve the purposes of a pocket and to hold articles for current personal use.

(b) Cash-bags made wholly or mainly of leather or skin or a combination of leather and skin and, in the opinion of the Revenue Commissioners, designed, constructed, and intended to be worn on the person.

17

(a) The following fruits in syrup imported in sealed tins or cans, that is to say: strawberries, gooseberries, damsons, plums, raspberries, blackberries, currants, and greengages.

per lb. 4d.

The duty mentioned at this reference number is in addition to any duty which may be chargeable in respect of any spirits or any saccharin contained in or used in the manufacture or preparation of the article, but is in lieu of all other duties which may be chargeable on the article.

(b) All other fruits in syrup imported in sealed tins or cans.

per lb. Id.

18

Filled shot cartridges which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use in shot guns.

33?%

The duty imposed by section II of the Finance Act, 1932 (No. 20 of 1932), and mentioned at Reference Number 35 in the First Schedule to that Act shall not be charged or levied on any articles chargeable with the duty mentioned at this reference number.

19

Articles which are, in the opinion of the Revenue Commissioners, metal frames or metal sashes (whether fitted or not fitted at importation with glass or other like substance) designed, constructed, and intended for doors or for windows or for parts of doors or for parts of windows.

40%

The word “windows” where it occurs in the second column at this reference number, includes skylights, deadlights, and pavement lights.

20

Badges, medals and medallions made wholly or mainly of silver, copper, bronze, brass, gunmetal, tin, zinc, or aluminium, or a combination of any two or more of those metals, and whether having or not having fittings attached at importation, but excluding articles which are, in the opinion of the Revenue Commissioners, designed, constructed, and intendedfor use in the manufacture of articles of personal clothing or wearing apparel.

33?%

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.

21

(a) Articles (whether completely or partially manufactured) of any of the following descriptions made wholly or mainly of woven fabric, and component parts (made wholly or mainly of woven fabric) of such articles, that is to say:—

40%

Any article chargeable with the duty mentioned at this reference number which is 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 solely for the purpose of undergoing one or more of the processes of bleaching, dyeing, painting, printing, and finishing, and did not undergo any other process of manufacture while so outside Saorstát Eireann.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 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.

(i) Table cloths, table covers, and all other table equipment;

(ii) towels and domestic cloths;

(iii) tarpaulins.

(b) Articles (whether completely or partially manufactured) of the following descriptions made wholly or mainly of cotton, linen, or union cloth, and component parts (made wholly or mainly of woven fabric) of such articles, that is to say:—

(i) ground sheets;

(ii) tent covers;

(iii) knapsacks;

(iv) haversacks;

(v) sleeping bags.

(c) Bags and sacks (whether completely or partially manufactured) which are made wholly or mainly of cotton and are imported empty, and also component parts (made wholly or mainly of woven fabric) of such bags or sacks.

22

Woven piece goods of any of the following descriptions and not less than twelve inches in width, that is to say:—

33?%

For the purposes of chargeability with the duty mentioned at this reference number, two or more towels joined together only by the warp yarns shall be deemed to be piece goods.Any article chargeable with the duty mentioned at this reference number which is 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 solely for the purpose of undergoing one or more of the processes of bleaching, dyeing, painting, printing, and finishing, and did not undergo any other process of manufacture while so outside Saorstát Eireann.Whenever the Revenue Commissioners are satisfied that any woven piece goods which, but for this provision, would be chargeable with the duty mentioned at this reference number, are suitable and intended solely for use in the upholstering of or as covering for furniture or vehicles, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such woven piece goods to be imported without payment of the said duty or may repay any such duty paid at importation.Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may be 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.

(a) linen piece goods;

(b) union piece goods containing only a combination of two or more of the following fibres, that is to say: cotton, linen, hemp, ramie, jute, and hair (other than mohair and camel hair);

(c) cotton tabling;

(d) cotton towelling;

(e) cotton piece goods (other than tabling and towelling) not less than four and one-half ounces in weight per square yard.

The following piece goods are excluded from all the foregoing descriptions, that is to say: piece goods which, in the opinion of the Revenue Commissioners,

(i) have been subjected to a process of printing or of painting or of both printing and painting, or

(ii) have been so fabricated as to resemble blanketing, or

(iii) are terry or chenile piece goods, or brocade, or velveteen or holland shade cloth, or flannelette, or imitation tweed cloth of cotton.

23

Any article which is, in the opinion of the Revenue Commissioners, bias binding designed, constructed, and intended for use in the manufacture or repair of articles made of textile material.

25%

——

24

Articles (other than copper washers) which are, in the opinion of the Revenue Commissioners, component parts of sparking plugs.

Per article, 6d.

——

25

(a) Articles which, in the opinion of the Revenue Commissioners, are lasts made wholly or mainly of wood and designed, constructed, and intended for use in the manufacture or repair of boots or shoes, and also articles which are, in the opinion aforesaid, component parts (made wholly or mainly of wood) of such lasts.

40%

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.

(b) Articles which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use as trees, stretchers, or fillers for boots or shoes and are made wholly or mainly of wood, or of celluloid or similar substance, or of pressed fibre or similar substance, and also articles which are, in the opinion aforesaid, component parts (made wholly or mainly of wood or other substance aforesaid) of such trees, stretchers, or fillers.

(c) Articles which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use as patterns for the uppers or parts of uppers of boots or shoes and are made wholly ormainly of metal or of cardboard or similar substance.

26

Sodium carbonate imported in crystalline form.

Per cwt., 2s. 0d.

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.

27

Bedding, excluding mattresses, rugs, filled quilts, unfilled quilt covers, cotton quilts, cotton blankets, and bedding made wholly or mainly of rubber.

40%

——

28

Rugs, including rugs or cloths which are made wholly or mainly of woven tissue and are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use as coverings for animals, but excluding rugs which are, in the opinion aforesaid, designed, constructed, and intended for use as floor coverings, and also excluding rugs made wholly or mainly of cotton.

40%

——

29

Live domestic fowls, turkeys, geese, and ducks.

Per bird, 21s. 0d.

The duty mentioned at this reference number is in lieu of the duty imposed by Section 2 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and mentioned at Reference Number 4 in the Second Schedule to that Act.

Whenever the Minister for Finance, after consultation with the Minister for Agriculture, 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 birds 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.

30

Soups of all descriptions, whether in liquid, solid, powdered, or any other form, but excluding preparations which, in the opinion of the Revenue Commissioners, areprimarily highly concentrated essences or extracts.

Per cwt., 84s. 0d.

The duty mentioned at this reference number shall not be charged or levied on any article which is chargeable with duty imposed by Section 2 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and mentioned at Reference Number 10 in the Second Schedule to that Act.

Whenever the Minister for Finance, after consultation with the Minister for Agriculture, 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.

31

Honey, including artificial honey.

Per lb., 1s. 0d.

Whenever the Minister for Finance, after consultation with the Minister for Agriculture, so thinks proper, the Revenue Commissioners may be 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.

32

Animals of the bovine species.

Per animal, 60s. 0d.

Whenever the Minister for Finance, after consultation with the Minister for Agriculture, 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 animals 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.

33

Raw skins and raw hides of any animal of the bovine species, and parts of such raw skins and parts of such raw hides.

Per article, 10s. 0d.

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.

34

Articles of domestic or household use which, in the opinion of the Revenue Commissioners, are made wholly or mainly of clay and have been subjected to a process of glazing, but excluding articles which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use as fixtures or fittings.

Per cwt., 30s. 0d.

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.

35

(a) Tools and implements of the following descriptions, that is to say:—

25%

——

(a) Scythes;

(b) sickles;

(c) slashers or slash-hooks;

(d) bill-hooks;

(e) hay knives.

(b) Blades or heads for any of the articles mentioned in the preceding paragraph (a).

36

Cordage, cables, ropes, and twine of hemp or like materials, excluding binder twine, coir yarn, and plaited or cable-laid sash cords, and also excluding any article which at importation forms part of another article.

40%

The duty mentioned at this reference number is in lieu of the duty imposed by Section 1 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and mentioned at Reference Number 22 in Part I of the First Schedule to that Act.

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 article 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.

37

Any of the following articles which is, in the opinion of the Revenue Commissioners, made of iron or of steel, or of a combination of iron and steel, and is imported otherwise than as part of another article, that is to say:—

75%

The duty mentioned at this reference number is in lieu of any other duty that may be chargeable on the article.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.

(a) Bolts, set screws, and metal thread screws of which the shank is not less than one inch nor more than twenty inches in length, and is not less than three-eights of one inch nor more than one and one-quarterinches in diameter, and

(b) threaded nuts (other than wing nuts), of a size and threading to fit a bolt, set screw, or metal thread screw of a kind mentioned in the preceding paragraph (a).

38

Prepared liquid or quasiliquid sauces and condiments, excluding meat extracts, edible oils, and vinegar;

The duty mentioned at this reference number is in addition to any duty chargeable in respect of any spirits or saccharin contained in or used in the manufacture or preparation of the article, but in lieu of any other duty which may be chargeable in respect of the article except the duty imposed by section 22 of the Finance Act, 1932 (No. 20 of 1932).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.

(a) in the case of articles which are prescribed in the official import list to be entered on importation by weight;

per lb. 1s. 6d.

(b) in the case of articles which are prescribed in the official import list to be entered on importation by measure.

per gall. 13s. 4d.

39

Whiting or whitening.

per cwt. 1s. 0d.

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.

40

Articles which, in the opinion of the Revenue Commissioners, are manufactured articles and are made wholly or mainly of aluminium or of an aluminium alloy of which the main constituent is aluminium or of a combination of aluminium and such alloy as aforesaid.

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.

41

Lubricating oil wholly or partly of mineral origin and imported in a container which at importation does not contain more than forty gallons of such oil.

per gall. 1s. 0d.

The duty mentioned at this reference number shall not be charged or levied on any oil chargeable with the duty imposed by section 7 of the Finance Act, 1933 (No. 15 of 1933).

42

Flexible hose tubing or piping covered or bound with wire, but excluding any such tubing or piping which is made wholly or partly of rubber.

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.

43

Fish of all kinds (including roes, but excluding fish paste) imported in sealed bottles, jars, kegs. pots. tins, or cans—

(a) where the container and the contents thereof do not together exceed one pound in weight;

One penny on each such container (including its contents)

(b) where the container and the contents thereof together exceed one pound in weight.

One penny per pound or part of a pound weight of each such container (including its contents)

44

Fish kippered or smoked.

per lb. 2d.

——

45

Fish filleted and parts thereof.

per lb. 3d.

——

I should like to ask the Minister in connection with Item No. 13 in the Schedule—photographic prints printed direct from a photographic film or photographic plate— what does he mean by "printed direct." Is that an enlargement or a contact print?

It is printed direct.

Does it mean a contact print? You will find there is a difference.

Any class of a photographic print is made liable to duty.

I have asked the Minister does it mean a print which was put in contact with a negative or will an enlargement also be dutiable?

Any photographic print whether from a slide or a film is made liable to duty.

Resolution put and agreed to.