I move:—
(1) That there shall, as on and from the 9th day of May, 1940, be charged, levied, and paid on all cider or perry made in the State and sold or kept for sale in the State a duty of excise (in this Resolution referred to as cider duty) at the rate of 1/- the gallon.
(2) Cider duty shall not be charged or levied on any cider or perry which—
(a) is or forms part of the stock of any person, not being the maker of such cider or perry, at midnight on the 8th day of May, 1940, or
(b) is shown to the satisfaction of the Revenue Commissioners to have been exported or to have been shipped for use as ships' stores.
(3) That there shall, as on and from the 9th day of May, 1940, be charged, levied, and paid a duty of excise (in this Resolution referred to as cider licence duty) of 10/- on a licence to be taken out annually by every person who makes cider or perry for sale.
(4) That the Revenue Commissioners may exempt from the obligation to take out a licence under paragraph (3) of this Resolution any person (in this Resolution referred to as an exempted person) who shows to the satisfaction of the Revenue Commissioners that his main source of livelihood is the cultivation of land for his own profit and that he does not carry on regularly the business of selling cider or perry.
(5) That if any person, other than an exempted person or the holder of a licence under paragraph (3) of this Resolution for the time being in force, makes cider or perry for sale, he shall be guilty of an offence under this paragraph and shall be liable on summary conviction thereof to an excise penalty of £500 and any article in respect of which such offence is committed shall be forfeited.
(6) That the Revenue Commissioners may make regulations for securing and collecting cider duty and cider licence duty and, in particular, —
(a) for requiring and verifying particulars of output, stocks, and sales of cider or perry,
(b) for the registration of persons by whom and premises at which cider or perry is made or sold,
(c) for providing for such facilities as may be necessary or desirable in relation to the bottling or rebottling of cider or perry or the sale of cider or perry to dealers, (d) for regulating the issue, duration, and renewal of the licences on which cider licence duty is payable, and
(e) for applying to cider duty or cider licence duty and to the making, sale, or delivery of cider or perry any enactment for the time being in force relating to any duty of excise or to persons carrying on any trade which is for the time being subject to the law of excise.
(7) That if any person contravenes (whether by act or omission) any such regulation as aforesaid, he shall be guilty of an offence under this paragraph and shall be liable on summary conviction thereof to an excise penalty of £500 and any article in respect of which such offence is committed shall be forfeited.
(8) That any officer of the Revenue Commissioners may at any reasonable time enter any premises or place in which cider or perry is made or is sold or kept for sale with a view to seeing whether the provisions of this Resolution as to cider duty or any regulations made in pursuance of those provisions are being complied with, and, if any person prevents or obstructs such entry, such person shall be guilty of an offence under this paragraph and shall be liable on summary conviction thereof to an excise penalty of £20.
(9) 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 relates to an excise duty on cider and perry. The duty amounts to 1/- per gallon.
