I move:—
That, for the purpose of any Act of the present session to charge and impose certain duties of customs and inland revenue (including excise), to amend the law relating to customs and inland revenue (including excise), and to make further provisions in connection with finance, it is expedient to authorise that, whenever tobacco grown in Ireland after the 1st day of January, 1934, and allocated to a manufacturer under the Tobacco Act, 1934 (No. 37 of 1934), is, whether before or after the passing of such Act, found to be unfit for manufacture and is destroyed with the consent of the Minister for Industry and Commerce, there may be paid out of moneys provided by the Oireachtas on every pound of such tobacco to the said manufacturer a bounty of whichever of the following amounts is applicable, that is to say:—
(a) if such tobacco was so destroyed in the premises of the said manufacturer, an amount equal to the difference per pound between the excise duty paid on such tobacco and the customs duty chargeable, at the time at which the said excise duty was paid, on like tobacco not grown in Ireland;
(b) if such tobacco was so destroyed in a bonded warehouse, an amount equal to the difference per pound between the excise duty chargeable on such tobacco and the customs duty chargeable, at the time at which such tobacco was destroyed, on like tobacco not grown in Ireland.