S.I. No. 544/1935 - Emergency Imposition of Duties (No. 77) Order, 1935.

1. This Order may be cited for all purposes as the Emergency Imposition of Duties (No. 77) 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. (1) There shall be charged, levied, and paid on every of the articles mentioned in the second column of the Schedule to this Order imported into Saorstát Éireann on or after the 21st day of September, 1935, a customs duty at the rate stated in the third column of the said Schedule opposite the mention of the articles in the said second column.

(2) Where a percentage is stated in the third column of the Schedule to this Order opposite the mention of any article in the second column of that Schedule, such statement shall be construed as meaning a rate of duty equal to that percentage of the value of such article.

(3) The provisions (if any) set forth in the fourth column of the Schedule to this Order at any reference number in that Schedule shall have effect in respect of the duty mentioned at that reference number.

4. 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 any particular duty imposed by this Order 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.

5. The duties imposed by this Order are hereby placed under the care and management of the Revenue Commissioners.

SCHEDULE.

Ref. No.

Description of Article liable to duty.

Rate of duty.

Special provisions.

1

(a) Racquets which are, in the opinion of the Revenue Commissioners, designed, constructed and suitable for use in the games of tennis, lawn tennis, badminton, racquets or similar games or in any one or more of such games.

75%

The duty mentioned at this reference number is in substitution for the duty imposed by

section 8

of the

Finance Act, 1934

No. 31 of 1934), and mentioned at reference number 15 in the First Schedule to that Act, but so far only as that duty is chargeable in respect of articles mentioned in paragraph (a) in the second column at the said reference number 15.

(b) Component parts (made wholly or mainly of wood) of such racquets as are mentioned in the preceding paragraph, whether such component parts are completely or partially manufactured.

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 chargeable with the duty mentioned at this reference number.

2

(a) Hockey sticks.

75%

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 chargeable with the duty mentioned at this reference number.

(b) Component parts (made wholly or mainly of wood) of hockey sticks, whether such component parts are completely or partially manufactured.

3

(a) Cricket bats, not less than twenty-nine inches in length.

(b) Component parts (made wholly or mainly of wood) of cricket bats, where such component parts are, in the opinion of the Revenue Commissioners, completely or substantially manufactured.

75%

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 chargeable with the duty mentioned at this reference number.

4

(a) Cricket stumps, exceeding twenty inches in length.

(b) Bails for cricket stumps.

50%

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 chargeable with the duty mentioned at this reference number.

5

Net posts for use in the games of lawn tennis, badminton or similar games.

50%

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 chargeable with the duty mentioned at this reference number.

6

(a) Machines which are, in the opinion of the Revenue Commissioners, designed, constructed and suitable for marking with white lines tennis courts or playing pitches.

50%

—

(b) Component parts of such machines.

DUBLIN

This 20th day of September, 1935.

STATUTORY RULES AND ORDERS. 1935. No. 544.

EMERGENCY IMPOSITION OF DUTIES (No. 77) 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, drawbacks, allowances, exemptions, or preferential rates, a customs duty of such amount as they think proper on any particular description or descriptions of goods imported into Saorstát Éireann on or after a specified day and, where such goods are chargeable with any other customs duty, so impose such first-mentioned duty either in addition to or in substitution for such other duty

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 :—