I move:—
(1) That, subject to the provisions of paragraph (2) of this Resolution, there shall be charged, levied and paid on all stocks of tobacco of every description which at 5 o'clock in the afternoon of the 2nd day of April, 1952, are in the ownership or possession of a licensed manufacturer of tobacco and in any place in the State other than a bonded warehouse, a duty of excise, payable by the manufacturer, at the following rate, that is to say:—
(a) so far as the stocks consist of unmanufactured tobacco, 11/- for every pound weight of the stocks, and
(b) so far as the stocks consist of tobacco (including snuff) other than unmanufactured tobacco, 11/- for every pound weight of unmanufactured tobacco from which, in the opinion of the Revenue Commissioners, the stocks were derived.
(2) That the duty imposed by paragraph (1) of this Resolution shall not be chargeable on any manufactured tobacco (including cigarettes, cigars and snuff, other than offal snuff) as to which it is shown to the satisfaction of the Revenue Commissioners that it was at 5 o'clock in the afternoon of the 2nd day of April, 1952, fully prepared for sale by retail and that either—
(i) it was not the product of any operation carried out by any manufacturer in whose ownership or possession it was at that time; or
(ii) it was at that time held as retail stock in premises used for selling tobacco by retail; or
(iii) it was at that time in transit from seller to buyer under a contract of sale:
Provided that no tobacco shall be deemed for the purposes of this paragraph to have been fully prepared for sale by retail if, according to the ordinary course of business of the person in whose ownership or possession it was or to whom it was in transit, it had still to be subjected to some further process (other than packing) before being sold by him.
(3) That every licensed manufacturer of tobacco shall not later than the 9th day of April, 1952, make a return to the Revenue Commissioners in a form approved by them giving such information as they may thereby require and, in particular, showing the quantities by weight of tobacco of every description in his ownership or possession at 5 o'clock in the afternoon of the 2nd day of April, 1952, in any place in the State other than a bonded warehouse.
(4) That every licensed manufacturer of tobacco shall—
(a) produce, if so required, to any officer of Customs and Excise the trade books and all accounts and documents belonging to or in the possession of such manufacturer which are necessary for verifying the return made in pursuance of paragraph (3) of this Resolution, and
(b) render all reasonable assistance to such officer in the taking of an account of the tobacco which was in the ownership or possession of such manufacturer at 5 o'clock in the afternoon of the 2nd day of April, 1952.
(5) That every licensed manufacturer of tobacco shall, immediately upon making the return required by paragraph (3) of this Resolution or on the 9th day of April, 1952, whichever is the earlier, pay to the Revenue Commissioners the full amount of the duty mentioned in this Resolution on any tobacco which was in his ownership or possession at 5 o'clock in the afternoon of the 2nd day of April, 1952, and was chargeable with the said duty, and the Revenue Commissioners may, if they think fit, defer the payment of the duty to a date not later than the 1st day of July, 1952, upon the manufacturer giving security by bond or otherwise to their satisfaction that such duty will be paid.
(6) That every manufacturer required by paragraph (3) of this Resolution to make such return as is mentioned in that paragraph who either fails to make such return or makes a return which is incomplete, false or misleading in any material respect or fails or refuses to do anything which he is required by paragraph (4) of this Resolution to do shall be guilty of an offence under the statutes relating to duties of excise and shall for every such offence incur an excise penalty of £50, and all tobacco in relation to which such offence was committed shall be forfeited.
(7) 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).