Financial Resolutions. - Resolution No. 9—Customs. – Dáil Éireann (10th Dáil) – Wednesday, 10 May 1939

Minister for Finance (Mr. MacEntee)

I move:—

(1) That the several duties mentioned in the third column of the Schedule to this Resolution and respectively imposed by the enactments mentioned in the second column of the said Schedule shall not be charged or levied on any articles imported on or after the 11th day of May, 1939.

(2) That the particulars stated in the fourth column of the Schedule to this Resolution are inserted in the said Schedule solely to facilitate identification of the several duties mentioned in the third column of the said Schedule, and accordingly nothing contained in the said fourth column shall affect the construction or limit or control the operation of this Resolution and the second and third columns of the said Schedule.

(3) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).

SCHEDULE.

CUSTOMS DUTIES TERMINATED.

Ref. No.	Enactment Imposing or Defining the Duty	Particulars of the Duty	General Description of the Duty
1	The Finance Act, 1932 (No. 20 of 1932), Section 11 and reference number 23 in the First Schedule.	The duty mentioned at the said reference number 23, so far as not already terminated.	The duty on bicycles and tricycles.
2	The Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), Section 1 and reference number 14 in the First Schedule, as amended at reference number 4 in the Seventh Schedule to the Finance Act, 1933 (No. 15 of 1933), and at reference number 6 (c) in the Second Schedule to the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), and at reference number 9 in the Seventh Schedule to the Finance Act, 1934 (No. 31 of 1934), and at reference number 7 in the Eighth Schedule to the Finance Act, 1935 (No. 28 of 1935).	The duty mentioned at the said reference number 14 as amended at the said reference numbers 4, 6 (c), 9, and 7.	The duty on certain manufactured articles of brass, bronze, or gunmetal.
3	The Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), Section 2, as amended by the Emergency Imposition of Duties (No. 75) Order, 1935, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), and by Section 14 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), and reference number 8 in the Third Schedule to that Act.	The duty imposed by the said Section 2 as amended by the said Order and the said Section 14.	The duty on grass seeds.
4	The Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), Section 4 and reference number 1 in the First Schedule.	The duty mentioned at the said reference number 1.	The duty on bicycle hubs.
5	The Finance Act, 1934 (No. 31 of 1934), Section 8 and reference number 33 in the First Schedule.	The duty mentioned at the said reference number 33.	The duty on raw bovine skins and hides.
6	The Finance Act, 1935 (No. 28 of 1935), Section 10 and reference number 17 in the First Schedule.	The duty mentioned at the said reference number 17.	The duty on certain ply yarns.
7	The Finance Act, 1935 (No. 28 of 1935), Section 11 and reference number 2 in the Second Schedule.	The duty mentioned at the said reference number 2.	The duty on linoleum.
8	The Finance Act, 1935 (No. 28 of 1935), Section 11 and reference number 3 in the Second Schedule.	The duty mentioned at the said reference number 3.	The duty on oilcloth.

It is proposed to terminate certain duties which are set out in the Schedule. This Resolution is consequent upon the proposals in Financial Resolutions Nos. 4 and 8.

Mr. Cosgrave

Does it terminate the duty on grass seeds?

Mr. MacEntee

Yes.

Mr. Hughes

With reference to grass seeds, I should like to ask the Minister whether this means that he has yielded to our arguments with regard to grass seeds? Does it mean that he realises now that this impost has done serious injury to agriculture and that, from now on, grass seeds can be imported free of duty? Will the Minister say whether any consideration has been given to the unfortunate farmer who has been robbed in the purchase of his grass seeds this year?

Mr. Lemass

The effective tax on grass seeds was taken off last year. The tax on grass seeds imported from the United Kingdom was removed—they practically all come from there—but the importation of grass seeds is controlled by an Order made by the Minister for Agriculture.