I move:—
(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, 1928, by Section 12 of the Finance Act, 1927 (No 18 of 1927) shall, with the exceptions aforesaid and with the further exception of the duty on motor cars (including motor bicycles and motor tricycles) and accessories and component parts thereof other than tyres, continue to be charged, levied, and paid on and from the said 1st day of May, 1928, up to the 1st day of May, 1929.
(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 duty 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 is a resolution which we have each year continuing what we call the McKenna duties, with the exception of the duty on motor cars, which we have dealt with in a separate resolution because we were extending the scope of it. These particular duties are on cinematograph films, clocks, watches and musical instruments. The yield of the duty on films in the year 1927-28 was £17,450; on clocks and watches, £14,540; and on musical instruments, £25,590.