I move:—
(1) That in lieu of the duty of customs imposed by section 14 of the Finance Act, 1934 (No. 31 of 1934), there shall be charged, levied, and paid on all tea imported into Saorstát Eireann on or after the 16th day of May, 1935, a duty of customs at the rate of sixpence the pound.
(2) That the provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned in this Resolution with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though 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 the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate 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 a Resolution which increases the present rate of duty on tea by 4d. per lb.
