I move:—
(1) That Section 6 of the Customs and Inland Revenue Act, 1879, as adapted under the Adaptation of Enactments Act, 1922 (No. 2 of 1922) shall, on and after the 26th day of April, 1928, have effect in relation to plain spirits distilled in the Irish Free State re-imported from Great Britain or Northern Ireland as if the words "the same shall be brought back within five years from the time of the exportation thereof, and" were omitted therefrom.
(2) 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 for the purpose of allowing spirits distilled in the Free State to be imported after the expiration of five years from the date of exportation on the same conditions that they had been exempted prior to that. A substantial trade is carried on by Saorstát distillers with Northern Ireland, and in some cases the spirit is bonded there until it comes to maturity. Unless this resolution were passed Customs duty at the full rate would have to be enforced on its re-importation and this return trade across the Border would be unquestionably interfered with. There is grave reason to fear that the taking of Saorstát spirits into Northern Ireland would be jeopardised. There is trade of a smaller character with Great Britain, and the concession should apply to that country also.
There is a difference of 2/6 in the gallon. If we are in any way to increase the difficulties of people who buy Saorstát manufactured spirit and take it to Northern Ireland, it would be an injury to the trade because it would undoubtedly increase the difficulties of disposing of it there.
