S.I. No. 217/1938 - Emergency Imposition of Duties (No. 152) Order, 1938.

1. This Order may be cited as the Emergency Imposition of Duties (No. 152) Order, 1938.

2. The

Interpretation Act, 1937

(No. 38 of 1937), applies to this Order.

3. A duty of customs at the rate of three pence the pound shall be charged, levied, and paid on every of the following articles which is imported on or after the 27th day of July, 1938, that is to say:—

(

a

) dried or powdered milk;

(

b

) articles made wholly or partly of dried or powdered milk.

4. The duty imposed by this Order on any article is in addition to any duty chargeable in respect of any spirits contained in or used in the manufacture or preparation of the article.

5. The duty imposed by this Order shall not be charged or levied on any article which is chargeable with either the duty (commonly known as the sugar confectionery duty) imposed by

section 12

(as amended by subsequent enactments) of the

Finance (Customs Duties) (No. 2) Act, 1932

(No. 11 of 1932), or the duty (commonly known as the cocoa preparations duty) imposed by section 13 of the said Act.

6. The duty (commonly known as the sugar articles duty) imposed by

section 9

of the

Finance Act, 1936

(No. 31 of 1936), shall not be charged or levied on any article which is chargeable with the duty imposed by this Order.

7. The Emergency Imposition of Duties (No. 68) Order, 1935 (Statutory Rules and Orders, No. 91 of 1935), is hereby amended, as on and from the 27th day of July, 1938, by the deletion therefrom of paragraph 4 (the subject matter of which is a duty on dried or powdered milk) thereof, and accordingly the said Order shall have effect, in relation to articles imported on or after the 27th day of July, 1938, as if the said paragraph 4 were not contained therein.

8. Articles chargeable with the duty imposed by this Order which contain saccharin to an extent not exceeding one per cent. and no other dutiable ingredient and are shown, to the satisfaction of the Revenue Commissioners, to be intended for use exclusively because of or as a preventive of or remedy for disease shall, subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, be admitted without payment of the said duty imposed by this Order.

9. Whenever the Minister for Finance, after consultation with the Minister for Agriculture, so thinks proper, the Revenue Commissioners may by licence authorize any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the 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, but so that no such licence shall be exempt from the provisions of

section 15

of the

Finance (Agreement with United Kingdom) Act, 1938

(No. 12 of 1938).

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

DUBLIN.

This 26th day of July, 1938.

STATUTORY RULES AND ORDERS. 1938. No. 217.

EMERGENCY IMPOSITION OF DUTIES (No. 152) ORDER, 1938.

WHEREAS it is enacted by section 1 of the Emergency Imposition of Duties Act. 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, that the Government 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 Ireland 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 Government, in exercise of the powers conferred on them by

section 1

of the

Emergency Imposition of Duties Act, 1932

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