No. 323/1938:

EMERGENCY IMPOSITION OF DUTIES (No. 165) ORDER, 1938.

EMERGENCY IMPOSITION OF DUTIES (No. 165) 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 :—

1. This Order may be cited as the Emergency Imposition of Duties (No. 165) Order, 1938.

2. The Interpretation Act, 1937 (No. 38 of 1937), applies to this Order.

3. A duty of customs at the rate of an amount equal to thirty-seven and one-half per cent. of the value of the article shall be charged, levied, and paid on all wheels made of wrought iron or of steel which are imported on or after the 14th day of December, 1938, and are, in the opinion of the Revenue Commissioners, suitable for use for wheel-barrows or for hand-propelled carts or trucks and are not less than eight inches nor more than sixteen inches in external diameter and are not otherwise liable to duty, but excluding flanged wheels and wheels fitted with, or constructed for the attachment of, rubber tyres.

4. The duty imposed by this Order is in lieu of thet duty imposed by section 10 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 12 in the First Schedule to that Act in so far as that duty is chargeable on component parts which are wheels, and accordingly the said duty mentioned at the said reference number 12 shall not be charged or levied on any such component part as is mentioned in the second column at the said reference number which is a wheel.

5. 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 articles chargeable with the said duty were mentioned in the Second Schedule to the said Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

6. 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).

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

DUBLIN.

This 13th day of December, 1938