I move:—
(1) That in this Resolution "the Act of 1952" means the Finance Act, 1952 (No. 14 of 1952), and "the Act of 1954" means the Finance Act, 1954 (No. 22 of 1954).
(2) That in lieu of the duty of excise imposed by Section 10 of the Act of 1952, as amended by Section 14 of the Act of 1954, there shall be charged, levied and paid on all beer brewed within the State on or after the 9th day of May, 1957, a duty of excise at the rate of £10 5s. 6d. for every 36 gallons of worts of a specific gravity of 1,055 degrees.
(3) That in lieu of the duty of customs imposed by sub-section (1) of Section 9 of the Act of 1952, as amended by Section 13 of the Act of 1954, there shall, as on and from the 9th day of May, 1957, be charged, levied and paid, on mum, spruce or black beer, Berlin white beer, and other preparations (whether fermented or not fermented) of a similar character imported into the State, a duty of customs at the following rates, that is to say:
(a) for every 36 gallons of beer of which the worts are, or were before fermentation, of a specific gravity not exceeding 1,215 degrees—£41 4s.;
(b) for every 36 gallons of beer of which the worts are, or were before fermentation, of a specific gravity exceeding 1,215 degrees—£48 6s.
(4) That in lieu of the duty of customs imposed by sub-section (2) of Section 9 of the Act of 1952, as amended by Section 13 of the Act of 1954, there shall, as on and from the 9th day of May, 1957, be charged, levied and paid on all beer of any description (other than beer chargeable with duty at a rate provided by paragraph (3) of this Resolution) imported into the State, a duty of customs at the rate of £10 6s. for every 36 gallons of beer of which the worts were before fermentation of a specific gravity of 1,055 degrees.
(5) That there shall be allowed and paid on the exportation as merchandise or the shipment for use as stores of beer on which it is shown, to the satisfaction of the Revenue Commissioners, that duty at a rate provided by paragraph (2), paragraph (3) or paragraph (4) of this Resolution has been paid, a drawback, calculated according to the original specific gravity of such beer, at the rate of £10 5s. 9d. on every 36 gallons of beer of which the original specific gravity was 1,055 degrees.
(6) That where, in the case of beer which is chargeable with duty at the rate provided by paragraph (2) or paragraph (4) of this Resolution or in the case of beer on which drawback under paragraph (5) of this Resolution is payable, the specific gravity of such beer is not 1,055 degrees, the said duty or the said drawback (as the case may be) shall be varied proportionately.
(7) That Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to either of the duties of customs to which this Resolution refers.
(8) 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).
