I move:
PART I.
(1) That a duty of customs at the rate of eight pence the gallon shall be charged, levied, and paid on all hydrocarbon oil which is imported into Saorstát Eireann on or after the 1st day of July, 1935, and not otherwise liable to duty.
(2) That a rebate at the rate of eight pence the gallon shall be allowed on all hydrocarbon oil imported into Saorstát Eireann on or after the 1st day of July, 1935, on which the duty of customs mentioned in this Part of this Resolution is charged and which is shown, to the satisfaction of the Revenue Commissioners, to be intended for use for a purpose other than combustion (whether internal combustion or external combustion as fuel) in the engine of a motor vehicle.
(3) That a duty of excise at the rate of six pence the gallon shall be charged and levied on, and shall be paid by the manufacturer of all hydrocarbon oil made in Saorstát Eireann which, on or after the 1st day of July, 1935, is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof or is used by such manufacturer for any purpose other than the manufacture or production of hydrocarbon oil.
(4) That a rebate at the rate of six pence the gallon shall be allowed on all hydrocarbon oil chargeable with the duty of excise mentioned in this part of this Resolution on which such duty has been paid and which is shown, to the satisfaction of the Revenue Commissioners to be intended for use for a purpose other than combustion (whether internal or external combustion as fuel) in the engine of a motor vehicle.
(5) That subject to compliance with such conditions as the Revenue Commissioners shall impose, the duty of excise mentioned in this Part of this Resolution shall not be charged or levied—
(a) on any hydrocarbon oil which is chargeable with the duty of excise imposed by Section 1 of the Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935), nor
(b) on any hydrocarbon oil in respect of which it is shown, to the satisfaction of the Revenue Commissioners, that—
(i) such oil was sent out from the premises of the manufacturer therof on or after the 1st day of July, 1935, and
(ii) the duty of excise mentioned in this Part of this Resolution was paid in respect of such oil when it was so sent out, and (iii) such oil was subsequently brought back to the said premises from which it was so sent out or into other premises occupied by the said manufacturer, nor
(c) on any hydrocarbon oil which is shown, to the satisfaction of the Revenue Commissioners to be intended for use in Saorstát Eireann in any process of dyeing or cleaning of textiles carried on by way of trade; nor
(d) on any hydrocarbon oil which is shown, to the satisfaction of the Revenue Commissioners, to be intended for use as an ingredient in the manufacture of articles which are not of the character of hydrocarbon oil or not merely a mixture or blend of such oils with or without the addition of some ingredient such as colouring matter; nor
(e) on any hydrocarbon oil which is made by a person engaged in the manufacture and sale to the public of gas for lighting, heating, or power, and is so made as a by-product in the manufacture of such gas.
PART II.
(6) That there shall, as on and from the 1st day of July, 1935, be charged, levied, and paid, on a licence to be taken out annually by every person who sells or delivers on any premises for use for combustion (whether internal combustion or external combustion as fuel) in the engine of a motor vehicle any hydrocarbon oíl chargeable with either of the duties mentioned in Part I of this Resolution, a duty of excise of five shillings, and where any such person so sells or delivers such oil in more than one premises, the said duty of excise shall be payable and the said licence shall be taken out annually by such person in respect of each of such premises separately.
(7) That the following provisions shall apply and have effect in relation to the duty of excise mentioned in this part of this Resolution and the licence on which such duty is payable, that is to say:—
(a) no person shall, on or after the 1st day of July, 1935, sell or deliver on any premises for use for such combustion as aforesaid in the engine of a motor vehicle any hydrocarbon oil chargeable with either of the duties mentioned in Part I of this Resolution unless he holds such licence as aforesaid in respect of such premises and has paid the said duty of excise in respect of such premises;
(b) every holder of such licence as aforesaid shall display such licence on the premises to which such licence relates;
(c) no person who is the holder of such licence as aforesaid and does not ordinarily sell or send out hydrocarbon oils to persons who buy such oils for re-sale to other persons shall keep or sell on the premises to which such licence relates any hydrocarbon oil (except lubricating oil) chargeable with either of the duties mentioned in Part I of this Resolution on which neither of such duties has been paid or on which a rebate mentioned in Part I of this Resolution has been allowed;
(d) every holder of such licence as aforesaid shall, on every sale or delivery of hydrocarbon oil for use for such combustion as aforesaid in the engine of a motor vehicle, deliver to the purchaser or receiver of such oil a certificate in writing that one of the duties mentioned in Part I of this Resolution has been paid on such oil and that no rebate mentioned in the said Part I has been allowed thereon.
PART III.
(8) That no person shall, on or after the 1st day of July, 1935,
(a) use for combustion (whether internal combustion or external combustion as fuel) in the engine of a motor vehicle any hydrocarbon oil chargeable with a duty mentioned in Part I of this Resolution on which that duty has not been paid or on which a rebate mentioned in Part I of this Resolution has been allowed, or
(b) buy or receive from a person who is not the holder of such licence as is mentioned in Part II of this Resolution any hydrocarbon oil (chargeable with a duty mentioned in Part I of this Resolution) for use for such combustion as aforesaid, or
(c) use on any road a motor vehicle the engine of which is fitted with a carburettor or other appliance adapted for the use for such combustion as aforesaid in such engine of any hydrocarbon oil other than mineral hydrocarbon light oil within the meaning of section 1 of the Finance (Customs Duties) (No. 4) Act, 1931 (No. 43 of 1931), unless such motor vehicle is registered with the Revenue Commissioners in such manner as they shall prescribe by regulations to be made by them.
(9) That whenever the Revenue Commissioners are satisfied that any hydrocarbon oil chargeable with the duty of customs mentioned in Part I of this Resolution is imported for the purpose of undergoing in Soarstát Eireann a process of manufacture or for the purpose of being incorporated in Saorstát Eireann with other substances as an ingredient of a manufactured product, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such hydrocarbon oil to be imported without payment of the said duty.
(10) That a drawback, equal to the amount of the duty of excise mentioned in Part I of this Resolution which is shown to the satisfaction of the Revenue Commissioners to have been paid in respect of the hydrocarbon oil in question, shall be allowed on the exportation from Saorstát Eireann or the shipment or deposit in a bonded warehouse for use as ship's stores of any hydrocarbon oil chargeable with the said duty, or on the loading into any aircraft of any such oil for use on a voyage to a place outside Saorstát Eireann.
(11) That the Revenue Commissioners may make regulations for securing and collecting the duty of customs and the duties of excise mentioned in this Resolution and, in particular, for regulating the issue, duration, and renewal of the licences on which the duty of excise mentioned in Part II of this Resolution is payable and for governing the sale and delivery of hydrocarbon oil chargeable with either of the duties mentioned in Part I of this Resolution, and the Revenue Commissioners may by such regulations apply to the said duties mentioned in Parts I and II of this Resolution or any of such duties and to the sale and delivery of such hydrocarbon oil any enactment for the time being in force relating to any duty of excise or of customs or to persons carrying on any trade which is for the time being subject to the law of excise.
(12) That any officer of the Revenue Commissioners and any member of the Gárda Síochána may, at any time on or after the 1st day of July, 1935, examine and take samples of any hydrocarbon oil on or in any motor vehicle for use for such combustion as aforesaid in the engine of such vehicle, and may interrogate the person in charge of such vehicle in regard to such oil, and may, if such oil is hydrocarbon oil chargeable with a duty mentioned in Part I of this Resolution, require of such person proof of the payment of such duty on such oil.
(13) That in any proceedings against any person for selling, delivering, or using for combustion (whether internal combustion or external combustion as fuel) in the engine of a motor vehicle any hydrocarbon oil chargeable with a duty mentioned in Part I of this Resolution on which such duty has not been paid or on which a rebate mentioned in Part I of this Resolution has been allowed, the onus of proving that such duty had been paid and such rebate had not been allowed shall rest upon such person.
PART IV.
(14) That any person who, on the 1st day of July, 1935, has in his possession any hydrocarbon oil which, if it were imported into Saorstát Eireann on or after the 1st day of July, 1935, would be chargeable with the duty of customs mentioned in Part I of this Resolution, may pay to the Revenue Commissioners a special duty of excise on such oil at the rate of sixpence the gallon, and upon payment of such special duty of excise may, notwithstanding anything contained in this Resolution, use such oil for combustion (whether internal combustion or external combustion as fuel) in the engine of a motor vehicle.
PART V.
(15) That is this Resolution—
the expression "motor vehicle" means a mechanically propelled vehicle designed, constructed, and suitable for use on roads, and the expression "hydrocarbon oil" includes petroleum oil and oil produced from coal, shale, peat, or any other bituminous substance, and all liquid hydrocarbons, but does not include any oil which is a hydrocarbon or a bituminous or asphaltic substance and is, when tested in a manner prescribed by the Revenue Commissioners, solid or semi-solid at a temperature of sixty degrees Fahrenheit.
(16) 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).
