FINANCE ACT, 1935 (1935_act_28) | IE

ISB Act 1935-07-30

Schedule 1 FINANCE ACT, 1935 Open official source

FIRST SCHEDULE. CERTAIN CUSTOMS DUTIES.

CERTAIN CUSTOMS DUTIES.

Ref. No.

Description of Article Liable to Duty

Rate of Duty

Special Provisions

1

Rear-reflectors which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use on bicycles or tricycles which are propelled solely by the physical exertion of a person or persons seated thereon.

75

The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number, with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though articles chargeable with the said duty were mentioned in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

2

Polishing preparations of all kinds.

33

The duty mentioned at this reference number is in addition to any duty chargeable in respect of any spirits contained in or used in the manufacture or preparation of the article, but in lieu of any duty chargeable in respect of any other ingredient contained in or used in the manufacture or preparation of the article. 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.

3

Cotton bandages and bandaging material imported in rolls, excluding any such bandages or material imported as part of another article, and also excluding elastic bandages and bandaging material, and adhesive bandages and bandaging material.

33 1/3

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.

4

Satchels of any material which are, in the opinion of the Revenue Commissioners, designed constructed, and intended to be worn on the person by children and used by them for purposes connected with their attendance at school.

20

—

5

Felting and felting substitutes and other like substances intended for use as roofing material or as a damp course.

50

—

6

(a) Surrounds, hearths and curbs which, in the opinion of the Revenue Commissioners, are of a kind normally used for fireplaces and are made or consist partly of tiles, bricks, or slabs made wholly or partly of clay, stone (including reconstructed stone), or cement, and

33 1/3

—

(b) Sections of any such surrounds, hearths, or curbs as are mentioned in the foregoing paragraph.

7

(a) Articles which are, in the opinion of the Revenue Commissioners, metal frames or metal sashes designed, constructed, and suitable for doors or for windows or for parts of doors or of windows and are not fitted with glass or other like substance;

40

The word “windows” where it occurs in the second column at this reference number includes skylights, deadlights, payement lights, and lights of every other description.

(b) articles which consist of such frames or sashes as aforesa'd wholly or partly fitted with glass or other like substance;

(c) windows consisting of pieces of glass or other like substance set in lead;

(d) component parts, set in lead, of such windows as are mentioned in the next preceding paragraph.

8

Articles of any of the following descriptions made wholly or mainly of iron or steel or a combination of iron and steel, that is to say:—

33 1/3

—

(a) hooks, brackets, bands and similar fittings for supporting or securing in position, gutters, rain pipes, smoke pipes, ventilation pipes, and other similar pipes;

(b) holdfasts and wall hooks of a length of not less than four inches;

(c) scythe mountings;

(d) hook and eye hinges, imported complete of which the eye part is of a length of not less than twelve inches;

(e) eye parts of hook and eye hinges where such eye parts are imported separately and are of a length of not less than twelve inches;

(f) hook parts of hook and eye hinges where such hook parts are imported separately and are of a length of not less than one inch;

(g) heaters for box smoothing-irons;

(h) range rakes and range scrapers.

9

(a) Tape (other than woven tape) which, in the opinion of the Revenue Commissioners, is intended for use in relation to parcels in lieu of twine; (b) articles which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use as holders of such tape as is mentioned in the foregoing paragraph when in use, and also component parts of such articles.

(a) Tape (other than woven tape) which, in the opinion of the Revenue Commissioners, is intended for use in relation to parcels in lieu of twine;

(b) articles which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use as holders of such tape as is mentioned in the foregoing paragraph when in use, and also component parts of such articles.

50

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.

10

Portable vacuum flasks for containing food or drink, and component parts of such flasks, excluding component parts made wholly or mainly of cork.

Whichever of the following rates produces in each particular case the greater amount of duty, that is to say, 50 or fivepence the article.

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.

11

Ridge tiles, hip tiles, and other roofing tiles made wholly or partly of clay or of Roman cement, Portland cement, or any other hydraulic cement

50

The duty imposed by section 4 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at reference number 6 in Part I of the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable.

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.

12

Wheel-barrows and two-wheeled trucks made wholly or mainly of iron or steel or a combination of iron and steel, and also component parts (made of iron or steel or a combination of iron and steel) of such wheel-barrows or such trucks.

25

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.

13

Moulds or machines for making concrete blocks, bricks, or slabs.

25

—

14

Binder twine or yarns f Manilla, sisal, or any kindred hard fibre other than coir.

40

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

Roller blinds made mainly of textile material which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use on the exterior of shops and like premises, and also component parts (made of any material) of such roller blinds.

40

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.

16

Sails, sail covers, sail bags, and yacht or boat covers.

33 1/3

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.

17

Ply-yarns wholly of cotton, linen or hemp.

40

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.

18

Cases of the nature of trunks, suit cases, or attaché cases for personal use (whether wholly or partially manufactured and whether fitted or not fitted internally with articles for personal use) of which the external casing consists, in the opinion of the Revenue Commissioners, of non-vulcanised cardboard, pasteboard, strawboard, millboard, or similar material which is, in the opinion aforesaid, varnished or coloured or coated with varnished or coloured paper, but excluding cases of which the external casing is wholly coated or covered with cloth.

Whichever of the following rates produces in each particular case the greater amount of duty that is to say: — 331/3 or whichever of the following rates is applicable, that is to say: — On cases which are not less than twenty inches in length (measured externally) — one shilling the case, or on cases which are less than twenty inches in length (measured externally) — six pence the case.

The duty imposed by Section 5 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at Reference Number I in the Second Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. 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.

The duty imposed by Section 5 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at Reference Number I in the Second Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable.

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.

19

Material which, in the opinion of the Revenue Commissioners, is non-vulcanised cardboard, pasteboard, strawboard, millboard, or similar material and is imported in the piece and has, in the opinion aforesaid, been notched, scored, grooved, or bent before importation, and is, in the opinion aforesaid, suitable for use in the manufacture of articles chargeable with the duty mentioned at the next preceding reference number.

Whichever of the following rates produces in each particular case the greater amount of duty, that is to say: — 33 or whichever of the following rates is applicable, that is to say: — ninepence the board of not less than twenty inches in length or fourpence the board of less than twenty inches in length.

The duty imposed by section 5 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at reference number I in the Second Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. 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.

The duty imposed by section 5 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at reference number I in the Second Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable.

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.

20

Any of the following articles which is, in the opinion of the Revenue Commissioners, made wholly or mainly of leather or of skin or of an imitation of leather or skin or of a combination of any two or more of those substances, that is to say, straps and belts (whether fitted or not fitted with buckles or other fasteners) and strapping and belting, excluding machinery belts and belting, and also excluding straps and belts which at importation form part of another article or are, in the opinion of the Revenue Commissioners, of a surgical or medical character.

40

—

21

Any of the following articles which is, in the opinion of the Revenue Commissioners, made wholly or mainly of leather or of skin or of an imitation of leather or skin or of a combination of any two or more of those substances, that is to say, collars, leads, and muzzles which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use on or in relation to dogs.

40

The duty imposed by section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 35 in the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable.

22

(a) Monumental, architectural, or building stone (other than slate or marble) which has been dressed, polished, or otherwise worked, but excluding stone which, at the time of importation, is sawn on not more than two surfaces, and also excluding crushed stone; (b) monumental, architectural, or building marble which has been dressed, polished, or otherwise worked; (c) unworked marble; (d) marble chippings and mixed chippings of marble and other stone, excluding any such chippings which are imported as part of another article.

(a) Monumental, architectural, or building stone (other than slate or marble) which has been dressed, polished, or otherwise worked, but excluding stone which, at the time of importation, is sawn on not more than two surfaces, and also excluding crushed stone;

(b) monumental, architectural, or building marble which has been dressed, polished, or otherwise worked;

(c) unworked marble;

(d) marble chippings and mixed chippings of marble and other stone, excluding any such chippings which are imported as part of another article.

100

The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number, with the substitution of the expression “Saorstt Éireann” for the expression “Great Britain and Ireland,” and as though articles chargeable with the said duty were mentioned in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate. 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.

23

Ice, imported separately.

One shilling the hundredweight.

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.

24

Labels of woven material with letters, numbers, or designs printed thereon, excluding any such label which, at importation, forms part of another article.

33 1/3

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.

25

Prayer-books, missals, breviaries, hymnals, and other books used for the purpose of religious worship, and also bibles and testaments.

30

The duty imposed by Section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at paragraph (b) of Reference Number 15 in the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. 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 Commissionersshall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

The duty imposed by Section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at paragraph (b) of Reference Number 15 in the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable.

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 Commissionersshall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

26

Copper tubes, tubing, pipes, and piping having a wall thickness not exceeding one-eighth of one inch and an internal diameter not exceeding two and one-quarter inches, but excluding any such tube, tubing, pipe, or piping which has, before importation, undergone any process of manufacture other than shaping or bending, or which, at importation, forms part of another article.

75

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.

27

(a) Toilet preparations which are, in the opinion of the Revenue Commissioners, of a kind ordinarily used on or in relation to the human skin, hair, nails, teeth (including artificial teeth), or mouth, but excluding essential oils, fuller's-earth, petroleum jelly and hair-dyes; (b) perfumery, excluding perfumed spirits and essential oils.

(a) Toilet preparations which are, in the opinion of the Revenue Commissioners, of a kind ordinarily used on or in relation to the human skin, hair, nails, teeth (including artificial teeth), or mouth, but excluding essential oils, fuller's-earth, petroleum jelly and hair-dyes;

(b) perfumery, excluding perfumed spirits and essential oils.

Whichever of the following rates produces in each particular case the greater amount of duty, that is to say:— 50 or whichever of the following rates is applicable, that is to say:— if the article is prescribed in the official import list to be entered on importation by weight, five shillings the pound, or if the article is prescribed in the official import list to be entered on importation, by measure, two pounds ten shillings the gallon.

The duty mentioned at this reference number shall not be charged or levied on any article which is liable to the duty' imposed by section 4 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at Reference Number 13 in the First Schedule to-that Act or which is liable to the duty imposed by section 8 of the Finance Act, 1934 (No. 31 of 1934). and mentioned at Reference Number 12 in the First Schedule to that Act. The duty mentioned at this reference number is in addition to and not in substitution for any duty which may be chargeable in respect of any spirits or any saccharin contained in or used in the manufacture or preparation of the article. Save as aforesaid, no other duty of customs in force on the 16th day of May, 1935 (other than the minimum charge imposed by section 25 of the Finance Act, 1924 (No. 27 of 1924), and the duty imposed by section 22 of the Finance Act, 1932 (No. 20 of 1932)), shall be chargeable or leviable on any article which is liable to the duty mentioned at this reference number, notwithstanding anything to the contrary contained in the Act or Order imposing such other 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.

The duty mentioned at this reference number shall not be charged or levied on any article which is liable to the duty' imposed by section 4 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at Reference Number 13 in the First Schedule to-that Act or which is liable to the duty imposed by section 8 of the Finance Act, 1934 (No. 31 of 1934). and mentioned at Reference Number 12 in the First Schedule to that Act.

The duty mentioned at this reference number is in addition to and not in substitution for any duty which may be chargeable in respect of any spirits or any saccharin contained in or used in the manufacture or preparation of the article.

Save as aforesaid, no other duty of customs in force on the 16th day of May, 1935 (other than the minimum charge imposed by section 25 of the Finance Act, 1924 (No. 27 of 1924), and the duty imposed by section 22 of the Finance Act, 1932 (No. 20 of 1932)), shall be chargeable or leviable on any article which is liable to the duty mentioned at this reference number, notwithstanding anything to the contrary contained in the Act or Order imposing such other 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.

28

(a) Apparatus which is, in the opinion of the Revenue Commissioners, wholly or mainly refrigerating apparatus or cold storage apparatus or partly refrigerating and partly cold storage apparatus, and is, in the opinion aforesaid, constructed, designed, and suitable for use for commercial purposes, but excluding any such apparatus which, in the opinion aforesaid, is constructed, designed, and suitable primarily for use for creamery or dairy purposes other than the production or storage of ice cream; (b) apparatus for attemperating or conditioning air forced through the apparatus for the purpose of ventilating the interior of buildings; (c) component parts of any of the apparatus mentioned in either of the foregoing paragraphs as chargeable with duty, but excluding the following component parts, that is to say: motors, compressors, switches, valves, and ice cream mixing gear, and also excluding jars, platters, and similar containers made of glazed earthenware.

(a) Apparatus which is, in the opinion of the Revenue Commissioners, wholly or mainly refrigerating apparatus or cold storage apparatus or partly refrigerating and partly cold storage apparatus, and is, in the opinion aforesaid, constructed, designed, and suitable for use for commercial purposes, but excluding any such apparatus which, in the opinion aforesaid, is constructed, designed, and suitable primarily for use for creamery or dairy purposes other than the production or storage of ice cream;

(b) apparatus for attemperating or conditioning air forced through the apparatus for the purpose of ventilating the interior of buildings;

(c) component parts of any of the apparatus mentioned in either of the foregoing paragraphs as chargeable with duty, but excluding the following component parts, that is to say: motors, compressors, switches, valves, and ice cream mixing gear, and also excluding jars, platters, and similar containers made of glazed earthenware.

25

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.

29

(a) Pencils, crayons, and chalks for marking, drawing, or writing, whether cased or not cased, and whether imported with or without fittings or accessories attached thereto, but excluding pencils with a moving or moveable slip or lead, and also excluding crayons and chalks which are produced by a casting process but are not made on a wax base; (b) component parts (excluding slips or leads) of any such pencils, crayons or chalks as are mentioned in the preceding paragraph as chargeable with duty; (c) pen-handle sticks which are made wholly or mainly of wood and ha e been subjected to a process of enamelling, lacquering, or varnishing.

(a) Pencils, crayons, and chalks for marking, drawing, or writing, whether cased or not cased, and whether imported with or without fittings or accessories attached thereto, but excluding pencils with a moving or moveable slip or lead, and also excluding crayons and chalks which are produced by a casting process but are not made on a wax base;

(b) component parts (excluding slips or leads) of any such pencils, crayons or chalks as are mentioned in the preceding paragraph as chargeable with duty;

(c) pen-handle sticks which are made wholly or mainly of wood and ha e been subjected to a process of enamelling, lacquering, or varnishing.

Whichever of the following rates produces in each particular case the greater amount of duty, that is to say: — 33 1/3 or whichever of the following rates is applicable, that is to say, where the article chargeable is eight inches or less than eight inches in length — four shillings the gross, or where the article chargeable is more than eight inches in length — eight shillings the gross.

The duty mentioned at this reference number shall not be charged or levied on any article which is chargeable with the duty mentioned at reference number 27 in this Schedule and there made chargeable on certain toilet preparations and perfumery specified at that reference number. For the purposes of the duty mentioned at this reference number, in so far as it is chargeable on the component parts mentioned in paragraph (b) in the second column, grooved slats and filled slats for use in the manufacture of pencils, crayons, or chalks of a kind chargeable with the said duty shall be deemed to be assemblies of component parts of such pencils, crayons, or chalks, and the number of such component parts in any such slat shall be deemed to be equal to the number of grooves or of slips or leads in such slat, and the said duty shall be charged thereon accordingly. 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.

The duty mentioned at this reference number shall not be charged or levied on any article which is chargeable with the duty mentioned at reference number 27 in this Schedule and there made chargeable on certain toilet preparations and perfumery specified at that reference number.

For the purposes of the duty mentioned at this reference number, in so far as it is chargeable on the component parts mentioned in paragraph (b) in the second column, grooved slats and filled slats for use in the manufacture of pencils, crayons, or chalks of a kind chargeable with the said duty shall be deemed to be assemblies of component parts of such pencils, crayons, or chalks, and the number of such component parts in any such slat shall be deemed to be equal to the number of grooves or of slips or leads in such slat, and the said duty shall be charged thereon accordingly.

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.

ISB Act 1935-07-30

Schedule 2 FINANCE ACT, 1935 Open official source

SECOND SCHEDULE. FURTHER CUSTOMS DUTIES.

FURTHER CUSTOMS DUTIES.

Part I.

Ref. No.

Description of Article Liable to Duty

Rate of Duty

1

Asphalt, bitumen, pitch, and tar of all kinds, whether imported in crude form or after treatment or preparation, and also mixtures of any two or more of those substances.

Per cwt. 3d.

2

Any article (not otherwise liable to duty) which, in the opinion of the Revenue Commissioners, is linoleum.

Per sq. yard 6d.

3

Any article (not otherwise liable to duty) which, in the opinion of the Revenue Commissioners, is oilcloth.

Per sq. yard.2d

4

Articles made wholly or mainly of asbestos.

Per cwt.1/-

5

Starch and dextrin.

Per cwt.3/-

6

Rice, rice flour, and rice meal, excluding any preparation which, in the opinion of the Revenue Commissioners, is made from rice husk.

Per cwt.2/-

7

Tiles and slabs of all kinds made wholly or partly of clay, earthenware, or cement, and not otherwise liable to duty.

Per cwt.5/-

8

Roofing slates

Per cwt.5/-

9

(a) Wool;

Per cental of 100 lbs 10/-

(b) wool waste, other than flock.

10

Glazed pipes made wholly or mainly of clay or earthenware, and glazed connections (for pipes of any kind) made wholly or mainly of clay or earthenware.

Per cwt. 9d.

11

Grapes.

Per lb. 1d.

12

Dried peas.

Per lb. d.

Part II.

13

Glass of all kinds imported in sheets or strips, whether flat or bent, curved or otherwise shaped.

10

14

Glassware (not otherwise liable to duty and not containing any goods at importation) which, in the opinion of the Revenue Commissioners, is suitable for domestic or household use or ornament.

10

15

Paper without any matter or design printed thereon.

5

16

Paper which has a design or pattern printed thereon and is, in the opinion of the Revenue Commissioners, primarily suitable for use as wall-paper.

5

17

Empty glass bottles and empty glass jars not otherwise liable to duty, excluding glass bottles and jars which, in the opinion of the Revenue Commissioners, are primarily suitable for laboratory use.

10

ISB Act 1935-07-30

Schedule 3 FINANCE ACT, 1935 Open official source

THIRD SCHEDULE. SUGAR, MOLASSES, GLUCOSE, SACCHARIN. -RATES OF DUTIES, DRAWBACKS AND ALLOWANCES.

SUGAR, MOLASSES, GLUCOSE, SACCHARIN. -RATES OF DUTIES, DRAWBACKS AND ALLOWANCES.

PART I.—DUTIES.

Goods

Customs Duties

Excise Duties

Sugar and Molasses made wholly from Beet grown in Saorstát Éireann

All Other Goods

s.

d.

s.

d.

s.

d.

Sugar which, when tested by the polanscope, indicates a polarisation exceeding ninety-eight degrees

the cwt.

21

0

4

8

21

0

Sugar of a polarisation not exceeding seventy-six degrees

”

10

1

2

3

10

1

Sugar of a polarisation:—

Exceeding—

76

and

not

exceeding

77

degrees

the cwt.

10

4.9

2

3.7

10

4.9

77

”

78

”

10

9.0

2

4.6

10

9.0

78

”

79

”

11

1.0

2

5.5

11

1.0

79

”

80

”

11

5.0

2

6.4

11

5.0

80

”

81

”

11

9.1

2

7.3

11

9.1

81

”

82

”

12

1.1

2

8.2

12

1.1

82

”

83

”

12

5.1

2

9.1

12

5.1

83

”

84

”

12

9.7

2

10.1

12

9.7

84

”

85

”

13

2.2

2

11.1

13

2.2

85

”

86

”

13

6.7

3

0.1

13

6.7

86

”

87

”

13

11.3

3

1.1

13

11.3

87

”

88

”

14

4.3

3

2.3

14

4.3

88

”

89

”

14

9.4

3

3.4

14

9.4

89

”

90

”

15

3.4

3

4.7

15

3.4

90

”

91

”

15

9.5

3

6.1

15

9.5

91

”

92

”

16

3.5

3

7.4

16

3.5

92

”

93

”

16

9.6

3

8.8

16

9.6

93

”

94

”

17

3.6

3

10.1

17

3.6

94

”

95

”

17

9.6

3

11.4

17

9.6

95

”

96

”

18

3.7

4

0.8

18

3.7

96

”

97

”

18

9.7

4

2.1

18

9.7

97

”

98

”

19

3.8

4

3.5

19

3.8

Molasses (except when cleared for use by a licensed distiller in the manufacture of spirits) and invert sugar, and all other sugar and extracts from sugar which cannot be completely tested by the polariscope, and on which duty is not specially charged by reference to the other provisions of this Part of this Schedule:—

If containing 70 per cent, or more of sweetening matter.

the cwt

13

10

3

1

13

10

If containing less than 70 per cent, and more than 50 per cent, of sweetening matter

”

10

1

2

3

10

1

If containing not more than 50 per cent, of sweetening matter

”

5

0

1

5

0

The amount of sweetening matter to be taken to be the total amount of sugar contained in the article as determined by analysis in manner directed by the Revenue Commissioners.

Glucose:—

Solid

the cwt.

13

10

—

13

10

Liquid

”

10

1

—

10

1

Saccharin (including substances of a like nature or use)

the oz.

6

4

—

6

4

PART II.

DRAWBACKS AND ALLOWANCES.

A.—CUSTOMS.

Nature of Drawback or Allowance

Amount or Rate of Drawback or Allowance

(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar or molasses (including sugar or molasses produced from duty-paid sugar or molasses) which has passed a refinery in Saorstát Éireann.

In the case of molasses produced in bond, an amount equal to the duty paid, and, in any other case, an amount equal to the duty which would be chargeable on the importation of the like article.

(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used.

An amount equal to the duty paid in respect of the sugar or glucose.

(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Saorstát Éireann any duty-paid sugar, molasses, glucose or saccharin has been used.

An amount equal to the duty chargeable in respect of that quantity of the sugar, molasses, glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods, or, in- the case of residual products, to be contained in the goods.

(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Éireann from sugar on which the import duty has been paid at the current rate and delivered to a licensed distiller for use in the manufacture of spirits the cwt.

s. d. 5 0

s. d.

5 0

(5) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Saorstát Éireann from sugar on which the import duty has been paid at the current rate the cwt

s. d. 5 0

s. d.

5 0

B. — EXCISE. — SUGAR AND MOLASSES MADE WHOLLY FROM BEET GROWN IN SAORSTÁT EIRE ANN.

Nature of Drawback or Allowance

Amount or Rate of Drawback or Allowance

(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar or molasses.

An amount equal to the duty paid,

(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar has been used.

An amount equal to the duty paid in respect of the sugar.

(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Saorstát Éireann any duty-paid sugar or molasses has been used.

An amount equal to the duty paid in respect of that quantity of the sugar or molasses which appears to the satisfaction of the Revenue Commissioners to have been used m the manufacture or preparation of the goods.

(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Éireann from sugar on which the Excise duty has been paid and delivered to a licensed distiller for use in the manufacture of spirits the cwt.

s. d 1 1

s. d

1 1

(5) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Saorstát Éireann from sugar on which the excise duty has been paid the cwt.

s. d 1 1

s. d

1 1

C.—EXCISE.—ALL OTHER GOODS.

Nature of Drawback or Allowance

Amount or Rate of Drawback or Allowance

(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar, molasses, glucose or saccharin.

An amount equal to the duty paid.

(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used.

An amount equal to the duty paid.

(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Saorstát Éireann any duty-paid sugar, molasses, glucose or saccharin has been used.

An amount equal to the duty paid in respect of that quantity of the sugar, molasses, glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods.

(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Éireann from sugar on which the Excise duty has been paid at the current rate and delivered to a licensed distiller for use in the manufacture of spirits, the cwt.

s. d. 5 0

s. d.

5 0

(5) Drawback on the deposit of duty-paid glucose in a warehouse approved by the Revenue Commissioners under Section 2 of the Manufactured Tobacco Act, 1863, for the manufacture of cavendish and negrohead tobacco.

An amount equal to the drawback which would have been payable on the export of the glucose.

(6) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Saorstát Éireann from sugar on which the Excise duty has been paid at the current rate the cwt.

s. d. 5 c

s. d.

5 c

ISB Act 1935-07-30

Schedule 4 FINANCE ACT, 1935 Open official source

FOURTH SCHEDULE. DUTY ON RAW FRUIT.

DUTY ON RAW FRUIT.

Ref. No.

Description of Fruit

Rate of Duty

1

Apples.

1d. per lb.

2

Pears.

1d. per lb.

3

Plums (including damsons, prunes, and greengages):—

(a) imported on or after any 1st day of August and on or before the next following 31st day of October.

2d. per lb.

(b) imported on or after any 1st day of November and on or before the next following 31st day of July.

1d. per lb.

4

Cherries imported on or after any 24th day of June and on or before the next following 31st day of July.

3d. per lb.

5

Strawberries, imported on or after any 15th day of June and on or before the next following 31st day of July.

3d. per lb.

6

Raspberries (including loganberries) imported on or after any 1st day of July and on or before the next following 31st day of August.

3d. per lb.

7

Currants.

3d. per lb.

8

Gooseberries.

3d. per lb.

ISB Act 1935-07-30

Schedule 5 FINANCE ACT, 1935 Open official source

FIFTH SCHEDULE. DUTIES ON TOBACCO.

DUTIES ON TOBACCO.

PART I.

CUSTOMS DUTY

Full (per lb.)

Preferential (Per lb.)

s.

d.

s.

d.

Unmanufactured:—

If Stripped or Stemmed:—

Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof

10

0

—

Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof

11

1

—

If Unstripped or Unstemmed:—

Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof

10

0

—

Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof

11

1

—

Manufactured, viz.:—

Cigars

19

1

15

Cigarettes

15

5

12

Cavendish or Negrohead

14

7

12

Cavendish or Negrohead Manufactured in Bond

12

8

10

Other Manufactured Tobacco

12

8

10

Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof

12

0

10

0

Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof

14

7

12

Part II.

EXCISE DUTIES.

Unmanufactured, viz:—

s.

d.

Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof

the lb.

9

2

Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof

”

10

2

Manufactured, viz:—

Cavendish or Negrohead Manufactured in Bond

”

11

Part III.

Unmanufactured, viz:—

s.

d.

Containing 10 lbs, or more of moisture in every 100 lbs. weight thereof

the lb.

8

0

Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof

”

8

11

Manufactured, viz:—

Cavendish or Negrohead Manufactured in Bond

”

10

5

ISB Act 1935-07-30

Schedule 6 FINANCE ACT, 1935 Open official source

SIXTH SCHEDULE. DUTIES ON BOOTS AND SHOES.

DUTIES ON BOOTS AND SHOES.

Ref. No.

Description of Article liable to Duty

Rate of Duty

1

Boots and shoes of which the upper is wholly or mainly of leather and skin, or either of them, but excluding boots made wholly or mainly of rubber, rubber-proofed material, rubber-coated material, or a combination of two or more of those materials.

An amount equal to thirty per cent, of the value of the article.

2

Shaped soles, shaped heels, shaped uppers, and shaped parts of soles, heels, or uppers, made wholly or mainly of leather and skin or either of them.

An amount equal to thirty per cent, of the value of the article.

3

Boots and shoes of which the upper is neither wholly nor mainly made of leather and skin or either of them, but excluding boots made wholly or mainly of rubber, rubber-proofed material, rubber-coated material, or a combination of two or more of those materials, and also excluding shoes of which the soles are made wholly or partly of rubber or of a material which, in the opinion of the Revenue Commissioners, is artificial rubber or an imitation of rubber or contains rubber as an ingredient.

An amount equal to twenty per cent, of the value of the article.

4

Shaped soles, shaped heels, shaped uppers, and shaped parts of soles, heels, or uppers, which are neither wholly nor mainly made of leather and skin or either of them.

An amount equal to twenty per cent, of the value of the article.

5

Boots made wholly or mainly of rubber, rubber-proofed material, rubber-coated material, or a combination of two or more of those materials.

Whichever of the following rates is applicable, that is to say:—

(a) if the over-all length of the boot, measured from heel to toe on the outside exceeds nine inches — two shillings per boot;

(b) if the said over-all length does not exceed nine inches — ninepence per boot.

6

Shoes of which the soles are made wholly or partly of rubber or of a material which, in the opinion of the Revenue Commissioners, is artificial rubber or an imitation of rubber or contains rubber as an ingredient, and of which the uppers are not made wholly or mainly of leather and skin or either of them.

Sixpence per shoe.

ISB Act 1935-07-30

Schedule 7 FINANCE ACT, 1935 Open official source

SEVENTH SCHEDULE. TERMINATION OF CERTAIN DUTIES OF CUSTOMS.

TERMINATION OF CERTAIN DUTIES OF CUSTOMS.

Part I.

DUTIES IMPOSED BY THE FINANCE ACT, 1932 (No. 20 of 1932).

Ref. No.

Enactment Imposing or Defining the Duty

Particulars of the Duty

General Description of the Duty

1

Section 16.

The duty imposed by the said Section 16, but so far only as it is chargeable on clocks and component parts of clocks.

The duty on clocks and clock parts.

2

First Schedule, reference number, 13

The duty mentioned at the said reference number 13.

The duty en certain polishing preparations.

3

First Schedule, reference number 27.

The duty mentioned at the said reference number 27, but so far only as that duty is chargeable on articles mentioned in paragraph (a) in the second column at the said reference number.

The duty on certain steel or iron cutlery.

Part II.

DUTIES IMPOSED BY THE FINANCE (CUSTOMS DUTIES) (No. 4) ACT, 1932 (No. 34 of 1932).

Ref. No.

Enactment Imposing or Defining the Duty

Particulars of the Duty

General Description of the Duty

4

First Schedule, reference number 6.

The duty mentioned at the said reference number 6.

The duty on certain cuff links, studs, etc.

5

First Schedule, reference number 19.

The duty mentioned at the said reference number 19.

The duty on certain kinds of stone.

6

First Schedule, reference number 21.

The duty mentioned at the said reference number 21, as amended at reference number 7 in the Seventh Schedule to the Finance Act, 1933 (No. 15 of 1933)

The duty on roof and felting substitutes.

Part III.

DUTY IMPOSED BY THE FINANCE ACT, 1933 (No. 15 of 1933).

Ref. No.

Enactment Imposing or Defining the Duty

Particulars of the Duty

General Description of the Duty

7

Section 6.

The duty imposed by the said section 6 as amended by section 21 of the Finance Act, 1934 (No. 31 of 1934).

The duty on certain fruit.

Part IV.

DUTIES IMPOSED BY THE FINANCE ACT, 1934 (No. 31 of 1934).

Ref. No.

Enactment Imposing or Defining the Duty

Particulars of the Duty

General Description of the Duty

8

First Schedule, reference number 17

The duty mentioned at the said reference number 17.

The duty on certain tinned fruits.

9

First Schedule, reference number 19.

The duty mentioned at the said reference number 19.

The duty our certain metal window frames.

ISB Act 1935-07-30

Schedule 8 FINANCE ACT, 1935 Open official source

EIGHTH SCHEDULE. AMENDMENTS OF CERTAIN FINANCE ACTS. Part I. FINANCE (CUSTOMS DUTIES) (No. 2) ACT, 1931 (No. 39 of 1931).

AMENDMENTS OF CERTAIN FINANCE ACTS.

Part I.

FINANCE (CUSTOMS DUTIES) (No. 2) ACT, 1931 (No. 39 of 1931).

Ref. No.

Section or Schedule Amended

Nature of Amendment

General Subject Matter of Amendment

1

Subsection (3) of section 1, as amended by section 5 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932).

(a) The duty imposed by the said sub-section (3) 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; and

Change of rate of duty on harness.

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

Part II.

FINANCE ACT, 1932 (No. 20 of 1932),

Ref. No.

Enactment Imposing or Defining the Duty

Particulars of the Duty

General Description of the Duty

2

Section 22, as amended by subsequent enactments.

The following words and paragraphs shall be added at the end of sub-section (7) of the said section 22, that is to say:—

Additions to articles liable 10 package duty.

“and

(j) polishing preparations of all kinds, and

(k) surgical dressings of textile material.”

3

Section 24.

(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

Change of rate of duty on dead poultry and wild birds.

(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

First Schedule, reference number 8.

(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

Change of rate of duty on putty, paints, and distempers.

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

5

First Schedule, reference number 35-

The following words shall be added at the end of the second column, that is to say:—

Exclusion of racquet presses from the duty on sports requisites.

“and presses for racquets used in any of the games of tennis, lawn tennis, badminton, racquets, or any similar game.”

Part III.

FINANCE (CUSTOMS DUTIES) (No. 4) Act, 1932 (No. 34 of 1932).

Ref. No.

Section or Schedule Amended

Nature of Amendment

General Subject Matter of Amendment

6

First Schedule, reference number 9-

The following provision shall be inserted in the fifth column, that is to say:—

The duty on egg-box fillers and flats.

“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

First Schedule, reference number 14.

(a) The following sub-paragraph shall be added at the end of paragraph (b) in the second column, that is to say:—

The duty on certain brass, bronze, etc., articles.

“(12) memorial plates and memorial tablets.”

and

(b) in paragraph (d) in the second column (inserted by amendment at reference number 9 in the Seventh Schedule to the Finance Act, 1934 (No. 31 of 1934) ) 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

First Schedule, reference number 16.

(a) The following sub-paragraph shall be added to paragraph (d) (as amended by subsequent enactments) in the second column, that is to say:—

The duty on certain wooden articles.

“(49) Presses for racquets used in any of the games of tennis, lawn tennis, badminton, racquets, or any similar game,”

and

(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.

9

Second Schedule, reference number 5.

(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

Change of rate of duty tinned meat, etc.

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

Part IV.

FINANCE ACT, 1933 (No. 15 of 1933).

Ref. No.

Enactment Imposing or Defining the Duty

Particulars of the Duty

General Description of the Duty

10

First Schedule, Part I, reference number 5.

(a) The duty mentioned at the said reference number 5 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 third column at the said reference number, and

Change of rate of duty on leather footballs.

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

11

First Schedule, Part I, reference number 14.

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

The duty on empty glass bottles and jars.

(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 mentioned in section 5 of the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933).

Part V.

FINANCE (CUSTOMS AND EXCISE DUTIES) ACT, 1933 (No. 52 of 1933)

Ref. No.

Enactment Imposing or Defining the Duty

Particulars of the Duty

General Description of the Duty

12

First Schedule, reference number 8.

In the second column, the words “or slabs” shall be deleted and the words “slabs, pillars, or posts” shall be inserted in lieu of the words so deleted.

Extension of the duty on cement bricks, blocks, etc.

13

First Schedule, reference number 10.

The following provisions shall be inserted in the fourth column, that is to say:—

The duty on certain printed matter.

“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.”

Part VI.

FINANCE ACT, 1934 (No. 31 of 1934).

Ref. No.

Enactment Imposing or Defining the Duty

Particulars of the Duty

General Description of the Duty

14

First Schedule, reference number 5.

The following paragraphs shall be added at the end of the second column, that is to say:—

Extension of the duty on galvanised iron or steel articles.

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

(i) washing-troughs.”

15

First Schedule, reference number 6.

The following paragraph shall be added at the end of the second column, that is to say:— “(v) connections which, in the opinion of the Revenue Commissioners, are of a kind suitable for use in relation to under-ground 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.”

The following paragraph shall be added at the end of the second column, that is to say:—

“(v) connections which, in the opinion of the Revenue Commissioners, are of a kind suitable for use in relation to under-ground 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.”

Extension of the duty on cast iron articles.

16

First Schedule, reference number 15.

The following paragraph shall be added at the end of the second column, that is to say:—

Extension of the duty on golf clubs.

“(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.”

17

First Schedule, reference number 16.

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 third column at the said reference number.

Change of rate of duty on certain leather bags, etc.

18

First Schedule, reference number 21.

In paragraph (c) in the second column, the word “cotton” shall be deleted and the words “woven cotton fabric” shall be inserted in lieu of the word so deleted.

The duty on certain articles of woven fabric.

19

First Schedule, reference number 23.

The duty mentioned at the said reference number 23 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.

Change of rate of duty on bias binding.

Part VII.

FINANCE (MISCELLANEOUS PROVISIONS) ACT, 1935 (No. 7 of 1935).

Ref. No.

Enactment Imposing or Defining the Duty

Particulars of the Duty

General Description of the Duty

20

Section 1.

In sub-section (2) of the said section 1, paragraph (b) shall be deleted and the following paragraph shall be inserted in the said sub-section in lieu of the paragraph so deleted, that is to say:—

Extension of exemption from the duty on mineral hydrocarbon light oil.

“(b) on any mineral hydrocarbon light oil which is shown, to the satisfaction of the Revenue Commissioners, to be intended for use in Saorstát Éireann in any process of dyeing textiles carried on by way of trade or in any process of cleaning articles of any kind carried on by way of trade.”

FINANCE ACT, 1935

Table of Provisions (8)

Statutory Text (8 Articles)

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