S.I. No. 69/1948 - Emergency Imposition of Duties (No. 231) Order, 1948.

1. This Order may be cited as the Emergency Imposition of Duties (No. 231) Order, 1948.

2. The

Interpretation Act, 1937

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

3.—(1) The duty of customs imposed by

section 20

of the

Finance Act, 1932

(No. 20 of 1932), shall, in respect of tobacco imported on or after the 5th day of March, 1948, be charged, levied and paid at the several rates specified in Part I of the Schedule to this Order in lieu of the rates at which the said duty is now chargeable by virtue of

section 7

of the

Finance (No. 2) Act, 1947

(No. 33 of 1947).

(2) The duty of excise imposed by

section 19

of the

Finance Act, 1934

(No. 31 of 1934), shall, as on and from the 5th day of March, 1948, be charged, levied and paid at the several rates specified in Part II of the Schedule to this Order in lieu of the rates at which the said duty is now chargeable by virtue of

section 7

of the

Finance (No. 2) Act, 1947

.

(3) Subsections (3) to (5) of the said

section 19

of the

Finance Act, 1934

, shall apply to tobacco which is chargeable with the duty of excise imposed by subsection (1) of that section at a rate specified in Part II of the Schedule to this Order and for the purpose of such application references in the said subsections (3) to (5) of the said section 19 to Part I of the Sixth Schedule to the said

Finance Act, 1934

, shall be construed and have effect as reference to Part II of the Schedule to this Order.

(4) The rebate on hard pressed tobacco mentioned in subsection (2) of

section 17

of the

Finance Act, 1940

(No. 14 of 1940), shall, in respect of any such tobacco sold and sent out for use within the State by any licensed manufacturer on or after the 5th day of March, 1948, be at the rate of two shillings and eight pence per pound.

4. For the purposes of this Order, importation shall be deemed to take place at the time when the entry of the relevant goods under the Customs Consolidation Act, 1876, is delivered.

SCHEDULE.

DUTIES ON TOBACCO.

PART I.

Customs.

£

s.

d.

Unmanufactured :—

If Stripped or Stemmed :—

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

the lb.

1

3

10½

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

"

1

6

6½

If Unstripped or Unstemmed :—

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

"

1

3

10

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

"

1

6

6

Full

Preferential

Manufactures, viz. :—

£

s.

d.

£

s.

d.

Cigars

the lb.

1

18

0

1

11

0

Cigarettes

"

1

16

7

1

10

55/6

Cavendish or Negrohead

"

1

14

11

1

9

11/6

Cavendish or Negrohead Manufactured in Bond

"

1

10

3

1

5

2½

Other Manufactured Tobacco

"

1

10

3

1

5

2½

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

"

1

8

9

1

3

11½

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

"

1

14

11

1

9

11/6

PART II.

Excise.

£

s.

d.

Unmanufactured, viz. :—

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

the lb.

1

2

9

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

"

1

5

3

Manufactured, viz. :—

Cavendish or Negrohead Manufactured in Bond

"

1

9

6

GIVEN under the Official Seal of the Government, this 2nd day of March, 1948.

JOHN A. COSTELLO,

Taoiseach.

S.I. No. 69 of 1948.

EMERGENCY IMPOSITION OF DUTIES (No. 231) ORDER, 1948.

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, hereby order as follows :—