As far as the first recommendation is concerned, I am agreeable to that course being adopted. The second recommendation is as follows:—
New section. Before Section 2 to insert a new section as follows:
2.—(1) Where a person or company engaged in the manufacture in Saorstát Eireann of furniture or of bodies for motors or omnibuses shows to the satisfaction of the Revenue Commissioners that woven tissues made wholly or partly of wool or worsted are imported by them for the purposes of manufacture of furniture or of bodies for motors or omnibuses and that such tissues are not manufactured in Saorstát Eireann, the Revenue Commissioners may, subject to compliance with such conditions as they think fit to prescribe from time to time for the security of the revenue, allow the importation by such person or company without payment of the duty imposed by Section 1 of this Act.
(2)—Woven tissues imported under this section without payment of duty shall be used in Saorstát Eireann by the importer thereof in the manufacture or repair of furniture or bodies for motors or omnibuses and for no other purpose.
With regard to this, I would like briefly to point out that the matter is really both a serious and an urgent one for the furniture manufacturers. They at present employ a very considerable number of people. They are protected by a duty on household furniture, and as far as what is known as "stuff over," which is used for the making of arm-chairs and other upholstery work, is concerned, they are very seriously handicapped, because the woollen materials required are not made in Ireland. They are imported in small quantities, and there will be no benefit to anyone, except perhaps the Exchequer, by maintaining the woollen duty on this class of material. There would be very serious danger, in fact there would be very real hardship imposed on the furniture trade, if this matter is not dealt with, either as I propose to deal with it here by allowing the manufacturers to get the material in free in the same way that the manufacturers of motor tractors are dealt with later in this Bill, or by the provision of some technical definition definitely excluding furniture coverings. I understand that the matter is now to go before the Tariff Commissioners, and that if the Minister gets a recommendation from them that he will deal with it either by Resolution or in the main Finance Bill. In these circumstances, I am prepared to withdraw the recommendation. I suggest to the Minister that the matter should be dealt with by Resolution and not by an Act which would have to pass through both Houses of the Oireachtas. This latter procedure might cause too much delay and, in fact, injury.