asked the Minister for Finance if "Gold Size" was stated by the Revenue Commissioners in October, 1932, to be duty free, and if he can state the reason for now reversing this decision.
Ceisteanna—Questions. Oral Answers. - Duty on “Gold Size.”
Since the 12th May, 1932, all importations of "Gold Size," with the exception of one consignment delivered in October last, which have been analysed by the State chemist, have been found liable to the duty on varnish specified in the Second Schedule (Reference No. 1) to the Finance Act, 1932. In the case of the particular consignment mentioned, the sample taken therefrom was found on analysis to be non-dutiable and delivery of the goods was, therefore, allowed free of duty.
Is the Minister aware that this is the raw material for the manufacture of paint and will he take that into consideration?
I know, but nevertheless it does come under the technical definition of varnish and is therefore dutiable under the Act. Might I correct myself and say that of the eight samples tested by the State chemist seven of them have been found to come under the definition of varnish. One of them did not come under that definition and therefore was allowed in duty free.
Does the Minister state that gold size is varnish? I should like to assure him that it is not.
I do not state that it is varnish, but I do say that seven samples of a substance which was described as gold size were found to be varnish.
I think I can correct the Minister by stating that gold size may certainly contain a percentage of varnish but that does not make it varnish. At the same time I should like to urge on the Minister that it is a raw material for the manufacture of paint and that it is desirable to have the matter cleared up definitely. I do not want to press him now to give an answer, but if he can get down to some logical basis in which we can find out what is gold size and what is not we would be much obliged.
There is no doubt in our minds as to what is gold size, but apparently there is a substance commonly known as gold size which comes under the present definition of varnish, and if the Deputy will be good enough to send to my Department, or the Revenue Commissioners, a full statement of the difficulty which he has experienced in this matter, I will see whether the definition of varnish cannot be amended to meet the case he has made.
Will the Minister consider the advisability of setting up a Parliamentary Committee of experts to get a clear definition of these matters?