(1) That the new import duties which were first imposed by Section 12 of the Finance (No. 2) Act, 1915, and were (with the exception of the duty on records and other means of reproducing music and the duty on blank film on which no picture has been impressed) continued up to the 1st day of May, 1927, by Section 11 of the Finance Act, 1926 (No. 35 of 1926) shall, with the exceptions aforesaid, continue to be charged, levied, and paid on and from the said 1st day of May, 1927, up to the 1st day of May, 1928.
(2) That whenever the Revenue Commissioners are satisfied that any cinematograph film imported into Saorstát Eireann is of an educational character, they shall, subject to compliance with such conditions as they think fit to impose, exempt such film from the payment of the duty on cinematograph films included in the duties mentioned in this resolution.
(3) That the provisions of Section 8 of the Finance Act, 1919, shall apply to the duties mentioned in this resolution with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland."
(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).
This resolution deals with what are known as the McKenna duties which we took over and have reimposed every year since. The duty on cinematograph films gave a revenue in 1926-27 of £12,920; that on clocks and watches about £18,000; that on motor vehicles £251,500, and on musical instruments about £20,000.