I move:——
1.—That there shall be charged, levied, and paid a duty of customs (to be known and in this Resolution referred to as steam car duty) on every of the articles mentioned in the second column of the Schedule to this Resolution which is imported into Saorstát Eireann on or after the 10th day of May, 1934, and such duty shall be charged, levied, and paid on every such article at the rate stated in the third column of the said Schedule opposite the mention of such article in the said second column.
2.—That the Minister for Finance may by order exempt from steam car duty any specified description of articles which are chargeable with the said duty and in respect of which the said Minister is satisfied that, having regard to the small value of articles of that description, it is inexpedient that the said duty should be charged thereon.
3.—That the Minister for Finance may make regulations providing for the total or partial exemption for a limited period from steam car duty of steam cars brought into Saorstát Eireann temporarily.
4.—That whenever the Revenue Commissioners are satisfied, in respect of a steam car which is in their opinion constructed and designed for the carriage of persons and is being imported into Saorstát Eireann and would, but for this paragraph, be chargeable with steam car duty,—
(a) that the importer of such steam car either has within six months before the importation of such steam car begun to reside in Saorstát Eireann or bona fide intends to begin so to reside within six months after such importation and, in either case, bona fide intends to reside permanently in Saorstát Eireann, and
(b) that such steam car had before such importation been used outside Saorstát Eireann by the importer or by his family or household but had not been so used for the carriage of persons for reward, and
(c) that such steam car is being imported for use (otherwise than for the carriage of persons for reward) in Saorstát Eireann by the importer or by his family or household,
the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such steam car to be imported without payment of steam car duty.
5.—(1) That where it is shown to the satisfaction of the Revenue Commissioners either—
(a) that a steam car is constructed and adapted for propulsion or traction along rail tracks and is intended to be or has been used and is being used exclusively for such propulsion or traction, or
(b) that a steam tractor is constructed and adapted for use for agricultural purposes not involving substantial use on a public road and is intended to be or has been and is being used exclusively for such purposes, or
(c) that a component part or accessory of a steam car is intended to be or has been and is being used exclusively as a component part or accessory of any such steam car on any such tractor as is mentioned in the foregoing clause (a) or the foregoing clause (b) (as the case may be), or
(d) that an article is of a kind mainly used as a component part or an accessory of a steam car but is being imported for use for some other purpose,
the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow such steam car or other article to be imported without payment of steam car duty or, where such duty has been paid on importation, repay such duty.
6.—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 in this Resolution 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
7.—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.
8.—(1) That in this Resolution— the expression "steam car" means a mechanically propelled vehicle which derives its motive power directly or indirectly from a steam engine, and includes a vehicle which is, in the opinion of the Revenue Commissioners, designed and constructed solely or primarily for traction on a road by any such mechanically propelled vehicle but does not include a vehicle which is, in the opinion aforesaid, a road roller or road sweeper.
(2) For the purposes of this Resolution the chassis of a steam car includes the driver's seat and the cab or roof thereof, and the dashboard, scuttle-dash, windscreen, mudguards, and lamps.
9.—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. |
Article chargeable with Duty |
Rate of Duty |
|
1 |
On every steam car body, whether imported separately or together with the chassis to which it is intended to be attached or as part of a complete or substantially complete steam car. |
Whichever of the following sums is, in each particular case, the greater, that is to say, a sum equal to fifty per cent. of the value of the article, or the sum of forty pounds. |
|
2 |
On all component parts and accessories of steam car bodies which at importation are, in the opinion of the Revenue Commissioners, assembled. |
An amount equal to fifty per cent. of the value of the article. |
|
3 |
On all component parts and accessories of steam car bodies which are made of iron or of steel or of a combination of iron and steel and, in the opinion of the Revenue Commissioners, are at importation unassembled and are suitable only for incorporation in a steam car body designed, constructed, and intended for the carriage of goods. |
An amount equal to fifty per cent. of the value of the article. |
|
4 |
On every steam car chassis, whether imported separately or together with the body intended to be attached to it or as part of a complete or substantially complete steam car. |
An amount equal to ten per cent. of the value of the article. |
|
5 |
On all component parts and accessories of steam car chassis which at importation are, in the opinion of the Revenue Commissioners, assembled otherwise than by welding, soldering, or other like process. |
An amount equal to ten per cent. of the value of the article. |
This is the Resolution which brings steam-driven cars within the scope of the duty.