I move:—
(1) That in lieu of the duties of customs chargeable under Section 21 of the Finance Act, 1925 (No. 28 of 1925) there shall be charged, levied, and paid on all articles (other than sugar confectionery, cocoa preparations, beer, table waters, herb beer, cider, perry, wine, tobacco, spirits and any article on which a duty is imposed by Section 26 of the said Finance Act, 1925), imported into Saorstát Eireann on or after the 26th day of April, 1928, and made from or containing sugar or other sweetening matter, the following duties of customs, that is to say:
(a) if the articles are prescribed in the official import lists to be entered on importation by weight, a duty at the rate of one penny and one farthing in the pound;
(b) if the articles are prescribed in the official import lists to be entered on importation by measure, a duty at the rate of one shilling on the gallon.
(2) That the duty mentioned in this resolution shall be in addition to any duty chargeable in respect of any spirits or saccharin used in the manufacture or preparation of the article, but in lieu of any duty which might otherwise be chargeable on any other ingredient used in the manufacture or preparation of the article.
(3) That the provisions of Section 8 of the Finance Act, 1919, shall not apply to the duty mentioned in this resolution.
(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).
No. 10 is a corollary of the last resolution. Heretofore a duty of a penny per lb. or 10d. per gallon was imposed on preparations containing sugar which were not within the definition of sugar confectionery or cocoa preparations. It is proposed to raise that duty on these preparations containing sugar in a way corresponding to the increase of the sugar duty itself. The flat tax on those articles was imposed two or three years ago in substitution of a duty previously in existence on the sugar content, and it was found that the duty on the sugar content was difficult to decrease. It meant an enormous number of samples being sent to the State Laboratory for analysis, and it was considered that when the sugar duty was not so very high it was better to charge as if the articles were all sugar.