The articles are in the published list. If the Deputy wants me to read them all out, I will do so, but I do not think I should be called upon, in a case like this, to explain to Deputies the law as it stands, as if they had never heard of it before. Paragraph (1) provides for the doubling of the existing rates of customs duty chargeable on:
(a) toilet preparations which are, in the opinion of the Revenue Commissioners, of a kind ordinarily used on or in relation to the human skin, hair, nails, teeth (including artificial teeth), or mouth, but excluding essential oils, fuller's-earth, petroleum jelly and hair-dyes;
(b) perfumery, excluding perfumed spirits and essential oils.
This is set out under reference No. 27 in the First Schedule to the Finance Act, 1935. The rates chargeable under the Resolution are 100 per cent. ad valorem or, if the article is prescribed in the Official Import List to be entered on importation by weight, 10/- per lb., or if by measure, £5 per gallon, whichever produces the greater amount of duty.
Paragraph (2) gives power, under the Provisional Collection of Taxes Act, 1927, to charge the increased rates as from the 16th October, 1947.
