S.I. No. 257/1935 - Emergency Imposition of Duties (No. 70) Order, 1935.

1. This Order may be cited for all purposes as the Emergency Imposition of Duties (No. 70) Order, 1935.

2. The

Interpretation Act, 1923

(No. 46 of 1923), applies to the interpretation of this Order in like manner as it applies to the interpretation of an Act of the Oireachtas.

3. There shall be charged and levied on all ply-yarns wholly of cotton which, at midnight on the 31st day of July, 1935, are in Saorstát Eireann in the ownership or custody of a person who has in his ownership or custody on that day a quantity of such ply-yarns exceeding ten thousand pounds in value, a duty of excise at the rate of an amount equal to forty per cent. of the value of the article.

4. The duty imposed by this Order on any article shall be payable by the person in whose ownership or custody such article is at midnight on the 31st day of July, 1935, and shall be paid by such person to the Revenue Commissioners on the 1st day of August, 1935, or such later date as the Revenue Commissioners shall appoint.

5. The value of any article for the purposes of this Order shall be determined by the Revenue Commissioners, and shall be so determined by reference to the price which, in their opinion, a

bona fide

purchaser would have paid for such article in Saorstát Eireann on the 31st day of July, 1935, or by such other means as the Revenue Commissioners shall direct.

6. The British statutes and the Acts of the Oireachtas which relate to the duties of excise and the management of those duties and all orders and regulations made under those statutes and Acts or any of them shall apply to the duty imposed by this Order, but with and subject to the modification that having the ownership or custody of any ply-yarns wholly of cotton in Saorstá Eireann shall be deemed to be carrying on a trade or business under or subject to the laws of excise within the meaning of the said statutes, Acts, orders, and regulations.

7. The duty imposed by this Order is hereby placed under the care and management of the Revenue Commissioners.

DUBLIN

This 30th day of July, 1935.

STATUTORY RULES AND ORDERS. 1935. No. 257.

EMERGENCY IMPOSITION OF DUTIES (No. 70) ORDER, 1935.

WHEREAS it is enacted by

Section 1

of the

Emergency Imposition of Duties Act, 1932

(No. 16 of 1932), that the Executive Council may, if and whenever they think proper, by order impose, whether with or without qualifications, limitations, allowances, exemptions, or preferential rates, an excise duty on any particular matter or thing as from any specified day

NOW, the Executive Council, in exercise of the powers conferred on them by

Section 1

of the

Emergency Imposition of Duties Act, 1932

(No. 16 of 1932), and of every and any other power them in this behalf enabling, do hereby order as follows :—