I move:—
(1) That in lieu of the Excise duties on tobacco imposed by subsections (2) and (3) of Section 17 of the Finance Act, 1933 (No. 15 of 1933), and the duties mentioned in sub-section (4) of the said Section 17, Excise duty at the rates specified in the Schedule to this Resolution shall be charged, levied, and paid on all tobacco which is grown in Saorstát Eireann and is not shown to the satisfaction of the Revenue Commissioners to have been grown before the 1st day of January, 1934.
(2) That where—
(a) any unmanufactured tobacco grown in Saorstát Eireann and shown to the satisfaction of the Revenue Commissioners to have been grown after the 1st day of January, 1934, is exported, or
(b) any tobacco grown in Saorstát Eireann and deposited in a bonded warehouse is shown to the satisfaction of the Revenue Commissioners to have been grown after the 1st day of January, 1934, and to have been manufactured in such warehouse into cavendish or negrohead which would, if delivered from such warehouse, be chargeable with the duty mentioned in this Resolution at a rate specified in the said Schedule to this Resolution,
there shall, subject to the provisions of the next following paragraph of this Resolution, be paid in respect of every pound of such tobacco an allowance of twopence to (as the case may be) the exporter or the manufacturer of such tobacco.
(3) No allowance shall be payable under the next preceding paragraph of this Resolution—
(a) in respect of any tobacco which, in the opinion of the Revenue Commissioners, is not in a marketable condition or has not been fully cured, nor
(b) otherwise than upon production to the officer to whom such allowance is payable of a certificate from the proper officer of Customs and Excise that the tobacco has been exported or has been manufactured into cavendish or negrohead in a bonded warehouse, nor
(c) after the expiration of two years from the exportation of such tobacco or the deposit of such tobacco in the bonded warehouse, as the case may be.
(4) That where a person licensed to carry on the business of a licensed manufacturer of tobacco is entitled to the rebate mentioned in sub-section (3) of Section 20 of the Finance Act, 1932 (No. 20 of 1932), such person shall be entitled to receive a like rebate (but at the rate of threepence and one halfpenny per pound) in respect of every pound of unmanufactured tobacco, on which the excise duty mentioned in this Resolution has been paid, received by such person and on which such rebate has not previously been paid.
(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.