I move:
(1) That there shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 13th day of May, 1936, a duty of Customs at the several rates hereinafter respectively mentioned, that is to say:—
(a) on sheet or plate glass which has not been subjected to any process of working other than polishing, but excluding any such glass which is ribbed, fluted, figured, foliated, decorated, reinforced, coloured, or opal—at the rate of twenty shillings the hundredweight;
(b) on sheet or plate glass which has been silvered or metallised— at the rate of one hundred and twenty shillings the hundredweight;
(c) on all other sheet or plate glass—at the rate of sixty shillings the hundredweight;
(d) on mirrors (whether framed or not framed or backed or not backed), shelves, and table-tops made wholly or mainly of sheet glass or of plate glass or of a combination of sheet glass and plate glass—at the rate of one hundred and twenty shillings the hundredweight.
(2) That 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.
(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 Resolution imposes duties on sheet or plate glass of certain types, and on mirrors, shelves and table tops made wholly or mainly of sheet glass or of plate glass. Arrangements have been made for the manufacture of these articles in Dublin, and this duty is necessary in order to give them the necessary protection.
