S.I. No. 140/1939 - Emergency Imposition of Duties (No. 186) Order, 1939.

1. This Order may be cited as the Emergency Imposition of Duties (No. 186) Order, 1939.

2. The

Interpretation Act, 1937

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

3. A duty of customs at the rates hereinafter mentioned shall be charged, levied, and paid on every of the following articles which is imported on or after the 24th day of May, 1939, and which at importation does not form part of another article, that is to say :—

(

a

) catgut, that is to say, cord made from the dried intestines of any animal, and

(

b

) substances which, in the opinion of the Revenue Commissioners, are imitations of or substitutes for catgut and are, in the opinion aforesaid, suitable for use in the manufacture or repair of racquets used in games.

4. The duty imposed by this Order shall be charged, levied, and paid—

(

a

) on catgut which, in the opinion of the Revenue Commissioners, is suitable for use in the manufacture or repair of racquets used in games and on articles mentioned in subparagraph (

b

) of the next preceding paragraph, at whichever of the following rates produces in respect of each particular article the greater amount of duty, that is to say :—

(i) the rate of an amount equal to seventy-five per cent. of the value of the article, or

(ii) the rate of two pence and one farthing the linear foot, and

(

b

) on catgut other than that mentioned in subparagraph (

a

) of this paragraph, at the rate of an amount equal to seventy-five per cent. of the value of the article.

5. The duty imposed by

section 16

of the

Finance Act, 1932

(No. 20 of 1932), on accessories and component parts of musical instruments shall not be charged or levied on any article chargeable with the duty imposed by this Order.

6. The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this Order with the substitution of the expression "the area of application of the Acts of the Oireachtas" for the expression "Great Britain and Ireland" and as though the 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.

7. 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 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).

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

Dublin

This 23rd day of May, 1939.

STATUTORY RULES AND ORDERS. 1939. No. 140.

EMERGENCY IMPOSITION OF DUTIES (No. 186) ORDER, 1939.

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 :—