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Dáil Éireann debate -
Wednesday, 7 May 1941

Vol. 83 No. 1

Financial Resolutions. - Resolution No. 3—Customs and Excise—Tobacco.

I move:—

(1) That the duty of customs on tobacco imposed by Section 20 of the Finance Act, 1932 (No. 20 of 1932), shall, in respect of tobacco imported on or after the 8th day of May, 1941, be charged, levied, and paid at the several rates specified in Part I of the Schedule to this Resolution in lieu of the rates at which the said duty is now chargeable by virtue of Section 4 of the Finance (No. 2) Act, 1939 (No. 33 of 1939).

(2) That the duty of excise on tobacco imposed by Section 19 of the Finance Act, 1934 (No. 31 of 1934), shall, as and from the 8th day of May, 1941, be charged, levied, and paid at the several rates specified in Part II of the Schedule to this Resolution in lieu of the rates at which the said duty is now chargeable by virtue of Section 4 of the Finance (No. 2) Act, 1939 (No. 33 of 1939).

(3) That sub-sections (3) to (5) of said Section 19 of the Finance Act, 1934, shall apply to tobacco which is chargeable with the duty of excise imposed by sub-section (1) of that section at a rate specified in Part II of the Schedule to this Resolution, and for the purpose of such application references in the said sub-sections (3) to (5) of the said Section 19 to Part I of the Sixth Schedule to the said Finance Act, 1934, shall be construed and have effect as references to Part II of the Schedule to this Resolution.

(4) 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).

SCHEDULE.

DUTIES ON TOBACCO.

CUSTOMS.

PART I.

£

s.

d.

Unmanufactured:—

If Stripped or Stemmed:—

Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof the lb.

the lb.

0

18

10½

Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof

,,

1

0

11½

If Unstripped or Unstemmed:—

Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof

,,

0

18

10

Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof

,,

1

0

11

Full

Preferential

Manufactured, viz.:—

£

s.

d.

£

s.

d.

Cigars the

the lb.

1

10

0

1

5

0

Cigarettes

,,

1

8

11

1

4

1?

Cavendish or Negrohead

,,

1

7

7

1

2

11?

Cavendish or Negrohead Manufactured in Bond

,,

1

3

11

0

19

11?

Other Manufactured Tobacco

,,

1

3

11

0

19

11?

Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof

,,

1

2

9

0

18

11½

Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof

,,

1

7

7

1

2

11?

EXCISE.

PART II.

Unmanufactured, viz. :—

£

s.

d.

Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof the lb.

the lb.

0

17

9

Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof

,,

0

19

8

Manufactured, viz.:—

Cavendish or Negrohead Manufactured in Bond

,,

1

3

0

Question put.
The Committee divided:—Tá, 61; Níl, 35.

  • Allen, Denis.
  • Bartley, Gerald.
  • Boland, Gerald.
  • Bourke, Dan.
  • Brady, Brian.
  • Brady, Seán.
  • Breathnach, Cormac.
  • Breen, Daniel.
  • Derrig, Thomas.
  • De Valera, Eamon.
  • Flynn, John.
  • Flynn, Stephen.
  • Fogarty, Patrick J.
  • Gorry, Patrick J.
  • Harris, Thomas.
  • Hogan, Daniel.
  • Humphreys, Francis.
  • Keane, John J.
  • Kelly, James P.
  • Kelly, Thomas.
  • Kennedy, Michael J.
  • Killilea, Mark.
  • Kissane, Eamon.
  • Lemass, Seán F.
  • Little, Patrick J.
  • Loughman, Francis.
  • Lynch, James B.
  • McCann, John.
  • McDevitt, Henry A.
  • MacEntee, Seán.
  • Maguire, Ben.
  • Brennan, Martin.
  • Breslin, Cormac.
  • Briscoe, Robert.
  • Buckley, Seán.
  • Carty, Frank.
  • Childers, Erskine H.
  • Cooney, Eamonn.
  • Corry, Martin J.
  • Meaney, Cornelius.
  • Morrissey, Michael.
  • Moylan, Seán.
  • Mullen, Thomas.
  • Munnelly, John.
  • O Briain, Donnchadh.
  • O Ceallaigh, Seán T.
  • O'Grady, Seán.
  • O'Loghlen, Peter J.
  • O'Reilly, Matthew.
  • O'Rourke, Daniel.
  • Rice, Brigid M.
  • Ruttledge, Patrick J.
  • Ryan, James.
  • Ryan, Martin.
  • Ryan, Robert.
  • Sheridan, Michael.
  • Smith, Patrick.
  • Traynor, Oscar.
  • Victory, James.
  • Walsh, Richard.
  • Ward, Conn.

Níl

  • Bennett, George C.
  • Brennan, Michael.
  • Browne, Patrick.
  • Byrne, Alfred (Junior).
  • Coburn, James.
  • Cogan, Patrick.
  • Corish, Richard.
  • Cosgrave, William T.
  • Costello, John A.
  • Davin, William.
  • Doyle, Peadar S.
  • Esmonde, John L.
  • Everett, James.
  • Fagan, Charles.
  • Giles, Patrick.
  • Hannigan, Joseph.
  • Hickey, James.
  • Hughes, James.
  • Hurley, Jeremiah.
  • Keating, John.
  • Keyes, Michael.
  • Linehan, Timothy.
  • Lynch, Finian.
  • McFadden, Michael Og.
  • McGovern, Patrick.
  • McMenamin, Daniel.
  • Mulcahy, Richard.
  • Myles, James Sproule.
  • Nally, Martin.
  • Norton, William.
  • O'Higgins, Thomas F.
  • O'Sullivan, John M.
  • Redmond, Bridget M.
  • Reynolds, Mary.
  • Rogers, Patrick J.
Tellers:—Tá, Deputies Smith and S. Brady; Níl, Deputies Everett and Hickey.
Question declared carried.
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