I move:—
(1) That in lieu of the duty imposed by Section 14 of the Finance Act, 1932 (No. 20 of 1932), there shall be charged, levied, and paid on all tea imported into Saorstát Eireann on or after the 1st day of July, 1934, a duty of customs at the rate of two pence the pound.
(2) That the provisions of Section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though the Second Schedule to the Finance Act, 1919, contained a list of goods which were, by way of preferential rate, to be admitted free of duty, and tea which is shown to the satisfaction of the Revenue Commissioners not to have been subjected to any process of blending outside the country of origin were included in that list, and tea were omitted from the list of goods in the said Second Schedule to which five-sixths of the full rate is so made applicable.
(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).
This is the Resolution which reduces the duty on tea.
