Financial Resolution No. 13—Customs.

I move:

(1) That the several Acts mentioned in the second column of the Schedule to this Resolution shall be respectively repealed in part, amended, or otherwise affected in the manner set out in the third column of the said Schedule opposite the mention of each such Act in the said second column, and the said Acts shall respectively have effect as so repealed in part, amended, or affected in respect of articles imported into Saorstát Eireann on or after the 16th day of May, 1935.

(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).

SCHEDULE.

Ref. No.

Act Affected

Nature of Amendment

1

Finance (Customs Duties) (No. 2) Act, 1931 (No. 39 of 1931).

Section 1 of the Act mentioned in the second column at this reference number as amended by Section 5 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), shall be further amended as follows, that is to say:—

(a) the duty imposed by subsection (3) of the said Section 1 shall be charged, levied, and paid at the rate of an amount equal to forty per cent. of the value of the article in lieu of the rate fixed by the said Section 5;

(b) the provisions of Section 8 of the Finance Act, 1919, shall not apply to the said duty.

2

Finance Act, 1932 (No. 20 of 1932).

Subsection (7) of Section 22 of the Act mentioned in the second column at this reference number (as amended by subsequent enactments) shall be further amended by adding at the end of the said subsection as so amended the following words, and paragraphs, that is to say:—

“and

(j) polishing preparations of all kinds, and

(k) surgical dressings of textile material.”

3

Finance Act, 1932 (No. 20 of 1932).

Section 24 of the Act mentioned in the second column at this reference number shall be amended as follows, that is to say:—

(a) the duty imposed by the said Section 24 shall, in respect of articles to which paragraph (b) of sub-section (1) of that section applies, be charged, levied, and paid at the rate of one shilling the pound in lieu of the rate mentioned in the said section; and

(b) the provisions of Section 8 of the Finance Act, 1919, shall not apply to the said duty when chargeable at the rate of one shilling the pound in pursuance of the foregoing paragraph.

4

Finance Act, 1932 (No. 20 of 1932).

The First Schedule to the Act mentioned in the second column at this reference number shall be amended at Reference Number 8 as follows, that is to say:—

(a) the duty mentioned at the said Reference Number 8 shall be charged, levied, and paid at the rate of an amount equal to fifty per cent. of the value of the article in lieu of the rate mentioned in the third column at the said reference number, and

(b) the provisions of Section 8 of the Finance Act, 1919, shall not apply to the said duty.

5

Finance Act, 1932 (No. 20 of 1932).

The First Schedule to the Act mentioned in the second column at this reference number shall be amended at Reference Number 35 by adding at the end of the second column the words “and presses for racquets used in any of the games of tennis, lawn tennis, badminton, racquets, or any similar game.”

6

Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932).

Part I of the First Schedule to the Act mentioned in the second column at this reference number shall be amended at Reference Number 9 by inserting in the fifth column the following provision, that is to say:—

“Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.”

7

Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of of 1932).

The First Schedule to the Act mentioned in the second column at this reference number shall be amended at Reference Number 14 (as amended at Reference Number 9 in the Seventh Schedule to the Finance Act, 1934 (No. 31 of 1934), as follows, that is to say: in paragraph (d) (inserted by the said amendment at the said Reference Number 9) in the second column at the said Reference Number 14, the words “one and one-half inches” shall be deleted and the words “two and three-quarter inches” shall be inserted in lieu of the said words so deleted.

8

Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932).

Part I of the First Schedule to the Act mentioned in the second column at this reference number shall be amended at Reference Number 14 by adding at the end of paragraph (b) in the second column the following paragraph, that is to say:—

“(12) memorial plates and memorial tablets.”

9

Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932).

Part I of the First Schedule to the Act mentioned in the second column at this reference number shall be amended at Reference No. 16 (as amended by subsequent enactments) as follows, that is to say:—

(a) the following sub-paragraph shall be added to paragraph (d) (as so amended) in the second column at the said Reference Number 16, that is to say:—“(49) presses for racquets used in any of the games of tennis, lawn tennis, badminton, racquets, or any similar game.”

(b) the provisions of Section 8 of the Finance Act, 1919, shall not apply to the duty mentioned at the said Reference Number 16 as amended by subsequent enactments including the amendment made by the foregoing paragraph.

10

Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932).

The Second Schedule to the Act mentioned in the second column at this reference number shall be amended at Reference Number 5 as follows, that is to say:—

(a) the duty mentioned at the said Reference Number 5 shall be charged, levied, and paid at the rate of two shillings the pound in lieu of the rate mentioned in the third column at the said reference number, and

(b) the provisions of Section 8 of the Finance Act, 1919, shall not apply to the said duty.

11

Finance Act, 1933 (No. 15 of 1933).

Part I of the First Schedule to the Act mentioned in the second column at this reference number shall be amended at Reference Number 5 as follows, that is to say:—

(a) the duty mentioned at the said reference number shall be charged, levied, and paid at the rate of an amount equal to forty per cent. of the value of the article in lieu of the rate mentioned in the second column at the said reference number.

(b) the provision of Section 8 of the Finance Act, 1919, shall not apply to the said duty.

12

Finance Act, 1933 (No. 15 of 1933).

Part I of the First Schedule to the Act mentioned in the second column at this reference number shall be amended at Reference Number 14 as follows, that is to say:—

(a) in paragraph (e) in the second column, the words “two and three-eights inches” shall be deleted and the words “three and one-half inches” shall be inserted in lieu of the said words so deleted;

(b) the provisions of Section 8 of the Finance Act, 1919, shall not apply to the duty mentioned at the said Reference Number 14 whether such duty is chargeable at the rate mentioned in the third column at the said reference number or at a rate mentined in Section 5 of the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933).

13

Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933).

The First Schedule to the Act mentioned in the second column at this reference number shall be amended at Reference Number 8 by deleting in the second column the words “or slabs” and inserting in the said second column, in lieu of the words so deleted, the words, “slabs, pillars, or posts.”

14

Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933).

The First Schedule to the Act mentioned in the second column at this reference number shall be amended at Reference Number 10 by inserting in the fourth column the following provisions, that is to say:—

“Section 25 of the Finance Act, 1924 (No. 27 of 1924), shall not apply to the duty mentioned at this reference number, and accordingly the minimum charge imposed by that Section shall not be chargeable in respect of the said duty.

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.”

15

Finance Act, 1934 (No. 31 of 1934).

The First Schedule to the Act mentioned in the second column at this reference number shall be amended at Reference Number 5 by adding in the second column the following paragraphs, that is to say:—

“(h) cabinets for sterilising utensils for dairy or creamery use or milk delivery bottles or both such utensils and such bottles;

(i) washing-troughs.”

16

Finance Act, 1934 (No. 31 of 1934).

The First Schedule to the Act mentioned in the second column at this reference number shall be amended at Reference Number 6 by inserting in the second column an additional paragraph as follows, that is to say:—

“(v) connections which, in the opinion of the Revenue Commissioners, are of a kind suitable for use in relation to underground gas-pipes, water-pipes, or sewage pipes and are, at every opening, of an internal diameter of not less than three inches and not more than fifteen inches, but excluding any such connections which are, at two or more openings, constructed for joining by means of bolts or studs.”

17

Finance Act, 1934 (No. 31 of 1934).

The First Schedule to the Act mentioned in the second column at this reference number shall be amended at Reference Number 15 by adding in the second column the following paragraph, that is to say:—

“(c) articles which, in the opinion of the Revenue Commissioners, are heads or shafts suitable for use as component parts of the clubs or sticks mentioned in the preceding paragraph (b) and are, in the opinion aforesaid, wholly or substantially manufactured.”

18

Finance Act, 1934 (No. 31 of 1934).

The First Schedule to the Act mentioned in the second column at this reference number shall be amended at Reference Number 16 as follows, that is to say:—the duty mentioned at the said Reference Number 16 shall be charged, levied, and paid at the rate of an amount equal to forty per cent. of the value of the article in lieu of the rate mentioned in the second column at the said reference number.

19

Finance Act, 1934 (No. 31 of 1934).

The First Schedule to the Act mentioned in the second column at this reference number shall be amended at Reference Number 21 as follows, that is to say:—in paragraph (c) in the second column at the said Reference Number 21 the word “cotton” shall be deleted and the words “woven cotton fabric” shall be inserted in lieu of the said word so deleted.

20

Finance Act, 1934 (No. 31 of 1934).

The First Schedule to the Act mentioned in the second column at this reference number shall be amended as follows, that is to say:—the duty mentioned at Reference Number 23 in that Schedule shall be charged, levied, and paid at the rate of an amount equal to fifty per cent. of the value of the article in lieu of the rate mentioned at the said Reference Number 23.

This Resolution repeals, amends or otherwise alters certain existing duties which are set out out. I do not know whether it is necessary to detail them now. They are minor amendments.

While not to be taken as accepting this in principle at all, this section is exclusively legislation by reference, and it will take a very long time to describe each reference in these notes and, therefore, I propose not to oppose this until a later stage, when the Minister for Industry and Commerce will explain it in detail.

Resolution agreed to.