No. 623/1935:

EMERGENCY IMPOSITION OF DUTIES (No. 82) ORDER, 1935.

EMERGENCY IMPOSITION OF DUTIES (No. 82) 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 Eireann 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 :—

1. This Order may be cited for all purposes as the Emergency Imposition of Duties (No. 82) 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. A duty of customs at the rate of an amount equal to seventy-five per cent. of the value of the article shall be charged, levied, and paid on every of the following articles, made wholly or mainly of iron, steel, copper, brass, bronze, or gunmetal, or of a combination of any two or more of those metals, which is imported into Saorstát Eireann on or after the 9th day of November, 1935, that is to say :—

(a) screws which have a slotted head and a tapered thread and are not less than one-quarter of one inch nor more than five inches in length ;

(b) nails, sprigs, brads, and tacks which are not more than six inches in length, but excluding any such nail, sprig, brad, or tack of which the smaller or smallest diameter or width of the head exceeds one-half of one inch, and also excluding any such nail, sprig, brad, or tack, made mainly of iron or steel, of which the head is covered with brass, bronze, copper, leather, or any textile material :

(c) staples ;

(d) rivets of which the shank, at its narrowest point, does not exceed one-quarter of one inch in diameter.

4. The duty imposed by this Order is in lieu of all (if any) other duties which may be chargeable on the article except the duty (if chargeable on the article) imposed by the Emergency Imposition of Duties (No. 5) Order, 1932 (Statutory Rules and Orders, No. 112 of 1932), and mentioned at reference number 7 in the Schedule to that Order.

5. 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.

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

DUBLIN:

This 8th day of November, 1935.