Finance Act, 1935

AN ACT TO CHARGE AND IMPOSE CERTAIN DUTIES OF CUSTOMS AND INLAND REVENUE (INCLUDING EXCISE), TO AMEND THE LAW RELATING TO CUSTOMS AND INLAND REVENUE (INCLUDING EXCISE), AND TO MAKE FURTHER PROVISIONS IN CONNECTION WITH FINANCE.

[30th July, 1935.]

BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:—

PART I INCOME TAX

Income tax and sur-tax for the year 1935-36.

1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1935, at the rate of four shillings and six pence in the pound.

(2) Sur-tax for the year beginning on the 6th day of April, 1935, shall be charged in respect of the income of any individual the total of which from all sources exceeds one thousand five hundred pounds and shall be so charged at the same rates as those at which it was charged for the year beginning on the 6th day of April, 1934.

(3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1934, in relation to income tax and sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1935.

Income tax on newly-built houses.

2.—For the purpose of ascertaining, in the case of a house or building rated for the first time, the annual value with reference to which tax is, in pursuance of section 187 of the Income Tax Act, 1918, to be charged under Schedule A of that Act, the respective surveys and valuations with reference to which such house or building is so rated shall be deemed to have been in force for the year of assessment during which such house or building first becomes occupied, but subject to any relief which may be necessary in respect of that part (if any) of the said year during which such house or building was not occupied.

Increase in valuations for purposes of Schedule A.

3.—(1) The annual value with reference to which tax under Schedule A of the Income Tax Act, 1918, is to be charged on all tenements and rateable hereditaments (other than lands and other than farmhouses and farm buildings occupied with lands for the purpose of farming such lands) shall be five-fourths of the annual value thereof as ascertained in the manner required by sub-section (1) of section 187 of the said Act in lieu of the exact amount of such annual value, and the said section 187 shall have effect in relation to the charge of tax under the said Schedule A on all such tenements and rateable hereditaments as aforesaid as if sub-section (1) thereof were amended accordingly.

(2) Where, in computing the amount of the profits or gains for the purpose of an assessment for the year beginning on the 6th day of April, 1935, or the year beginning on the 6th day of April, 1936, a deduction is allowed in respect of the annual value of any premises for any period, such deduction shall be computed as if the amendment of sub-section (1) of section 187 of the Income Tax Act, 1918, mentioned in the foregoing sub-section of this section, had been in force during such period.

(3) Section 2 of the Finance Act, 1934 (No. 31 of 1934), shall be amended by the substitution of the words "six pounds five shillings" for the words "five pounds" in sub-section (2) of that section, and the said section shall be construed and have effect accordingly.

(4) Section 15 of the Finance Act, 1925 (No. 28 of 1925), and the extension thereof by sub-section (8) of section 12 of the Local Government Act, 1927 (No. 3 of 1927), shall have effect with and subject to the amendment of section 187 of the Income Tax Act, 1918, mentioned in the first sub-section of this section, and accordingly the reference in the said section 15 to the full amount of the valuation for the time being in force under the Valuation Acts shall be construed and have effect as a reference to five-fourths of such valuation.

(5) Where an inspector of taxes or such other officer as the Revenue Commissioners may appoint in that behalf is of opinion that the annual value with reference to which an assessment of tax is made, on any tenement or rateable hereditament in pursuance of sub-section (1) of this section exceeds the annual rent at which such tenement or rateable hereditament is worth to be let from year to year, he may, notwithstanding that there has been no appeal under section 5 of the Finance Act, 1929 (No. 32 of 1929), against such assessment and notwithstanding anything contained in sub-section (6) of the said section 5, at any time before the end of the year of assessment grant relief by reducing such assessment and charging the tax on the amount on which it would, in his opinion, have been charged if it had been assessed with reference to the said annual rent instead of the said annual value, and the said assessment as so reduced shall be final and conclusive for all purposes.

(6) Where the annual value with reference to which tax is to be charged on any tenement or rateable hereditament in pursuance of sub-section (1) of this section includes (when computed in accordance with that sub-section) a fraction of one pound which is not five shillings or a multiple of five shillings, such fraction of one pound may—

( a ) where it exceeds ten shillings, be reduced, for the purpose of such computation of such annual value, to the next lower multiple of five shillings, or

( b ) where it exceeds five shillings but is less than ten shillings, be reduced, for the purpose aforesaid, to five shillings, or

( c ) where it is less than five shillings, be disregarded for the purpose aforesaid.

(7) Where, in pursuance of sub-section (1) of this section tax has been charged for any year of assessment on any tenement or rateable hereditament with reference to an annual value of such tenement or hereditament computed in accordance with the said sub-section and the valuation of such tenement or hereditament in force in such year of assessment for the purposes of poor rate is subsequently reduced, and such reduction becomes operative for the purposes of poor rate not more than three years after the end of such year of assessment, the Revenue Commissioners, if they are of opinion that relief in respect of the said tax so charged for such year of assessment should be granted with reference to an annual value computed at five-fourths of the said valuation as so reduced, may grant such relief by repayment or otherwise.

(8) This section shall not apply to or have effect in the County Borough of Waterford, and accordingly tax under Schedule A of the Income Tax Act, 1918, shall be assessed and charged on tenements and rateable hereditaments situate in the County Borough of Waterford as if this section had not been enacted.

Income tax on certain quarries.

4.— Section 8 of the Finance Act, 1929 (No. 32 of 1929), and Part 1 of the First Schedule to that Act shall be construed and have effect as if at the passing of that Act the rules of No. III of Schedule A of the Income Tax Act, 1918, applied to quarries or pits of sand, gravel, or clay, and consequently the lands, tenements, hereditaments or heritages mentioned in the first column, of the said Part I of the said Schedule shall be deemed to include such quarries or pits as aforesaid and income tax in respect thereof shall be chargeable accordingly.

Amendments of the Income Tax Act, 1918, in relation to citizens of Saorstát Eireann.

5.—(1) Paragraph 1 of Schedule D of the Income Tax Act, 1918 (as amended or adapted by or under any enactment) shall be amended by the substitution of the words "citizen of Saorstát Eireann" for the words "British subject" in clause (iii) of sub-paragraph (a)of the said paragraph 1, and that paragraph shall be construed and have effect accordingly.

(2) Rule 3 (as amended or adapted by or under any enactment) of the General Rules applicable to Schedules A, B, C, D, and E of the Income Tax Act, 1918, shall be amended by the substitution of the words "Every person" for the words "Every citizen of Saorstát Eireann and every British subject" now contained in the said Rule 3 or inserted therein by previous amendment, and that Rule shall be construed and have effect accordingly.

(3) Rule 5 (as amended or adapted by or under any enactment) of the General Rules applicable to Schedules A, B, C, D, and E of the Income Tax Act, 1918, shall be amended by the substitution of the words "citizen of Saorstát Eireann" for the words "British subject", and the said Rule shall be construed and have effect accordingly.

Assessment of builders' profits.

6.—(1) References in sub-paragraph (ii) of paragraph (a)of Clause 1 of Schedule D of the Income Tax Act, 1918, to annual profits or gains arising or accruing from any trade shall include profits or gains arising or accruing to any person from any building operation carried on by him or from the sale or the demise (otherwise than for a term not exceeding ten years without a fine) of any lands or hereditaments acquired by him either with the intention of selling or so demising them or with a view to their development by the erection of buildings or the reconstruction of buildings or any other building operation.

(2) The following Rule shall be added to the Rules applicable to Cases I and II of Schedule D of the Income Tax Act, 1918, that is to say"-

"18. In the computation of profits assessable under this Schedule and arising from the demise of any lands or hereditaments there shall be included in such profits—

( a ) any fine, premium, or other money, by whatever name called, included in the consideration for such demise, and

( b ) the capitalised value of the rent reserved on such demise."

Amendment of section 7 of the Finance Act, 1932 .

7.—(1) Section 7 of the Finance Act, 1932 (No. 20 of 1932), Shall not apply to any stock, share, or security issued after the passing of this Act unless the certificate of the Minister for Finance under sub-section (2) of that section certifies that (in addition to the conditions set out in the said sub-section (2)) the following condition is complied with in relation to such stock, share, or security, that is to say:—

( e ) that such stock, share or security is or was issued by a company of which—

(i) the issued shares are, to an extent exceeding one-half (in nominal value) thereof in the beneficial ownership of a person who is, or of two or more persons each of whom is, either a qualified person or a qualified holding company, and

(ii) at least two-thirds (in nominal value) of every class of shares issued and carrying voting rights (whether immediate or to arise in certain future circumstances) are in the beneficial ownership of a person who is, or of two or more persons each of whom is, either a qualified person or a qualified holding company, and

(iii) a majority of the directors (other than a managing director giving the whole of his time to his duties as such director) are qualified persons.

(2) Without prejudice to the provisions of sub-section (4) of the said section 7 of the Finance Act, 1932 , any stock, share, or security (issued after the passing of this Act) to which that section applies shall cease to be a stock, share, or security (as the case may be) to which the said section 7 applies if and when the Minister for Finance certifies in relation to such stock, share, or security that he is satisfied, after consultation with the Minister for Industry and Commerce, that the company by which such stock, share or security was issued has ceased to comply with the condition set out in the first sub-section of this section.

(3) In this section—

the expression "qualified person" means a person who is a citizen of Saorstát Eireann, and

the expression "qualified holding company" means a company of which—

(i) the issued shares are, to an extent exceeding one-half (in nominal value) thereof in the beneficial ownership of a qualified person or persons, and

Persons resident outside Saorstát Eireann.

8.—(1) Save as is otherwise provided by this section, the following provisions shall have effect in the case of an individual who is not resident in Saorstát Eireann, that is to say:—

( a ) such individual shall not be entitled to any allowance in respect of earned income under section 16 of the Finance Act, 1920, as amended by sub-section (1) of section 3 of tile Finance Act, 1932 (No. 20 of 1932);

( b ) such individual shall not be entitled to any of the deductions from assessable income provided for by sections 18 to 22 of the Finance Act, 1920, as amended by sub-sections (2) and (3) of the said section 3 of the Finance Act, 1932 ;

( c ) such individual shall not be entitled to the benefit of the provision contained in section 23 of the Finance Act, 1920, as amended by sub-section (4) of the said section 3 of the Finance Act, 1932 , whereby the first hundred pounds of taxable income is chargeable at half the standard rate of tax in certain circumstances;

( d ) such person shall not be entitled to any relief under section 32 of the Income Tax Act, 1918.

(2) Where an individual who is not resident in Saorstát Eireann proves to the satisfaction of the Revenue Commissioners—

( a ) that he is a citizen of Saorstát Eireann, or

( b ) that he is resident outside Saorstát Eireann for the sake or on account of his health or the health of a member of his family resident with him or because of some physical infirmity or disease in himself or any such member of his family, and that, previous to such residence outside Saorstát Eireann, he was resident in Saorstát Eireann, or

( c ) that he is a citizen, subject, or national of a country of which the citizens, subjects, or nationals are for the time being exempted by an Order made under section 10 of the Aliens Act, 1935 (No. 14 of 1935), from any provision or provisions of that Act or of an aliens order made thereunder, or

( d ) that he is a person to whom one of the paragraphs (a) to (c) of the proviso to section 24 of the Finance Act, 1920, applies in respect of the year ending on the 5th day of April, 1935, or any previous year of assessment,

the next preceding sub-section of this section shall not apply to such individual, but no such allowance, deduction, or other benefit as is mentioned in the said paragraph shall, in the case of such individual be so given as to reduce the amount of the income tax payable by him below the amount which bears the same proportion to the amount of tax which would be payable by him if the tax were chargeable on his total income from all sources (including income which is not subject to Saorstát Eireann income tax) as the portion of his income which is subject to Saorstát Eireann income tax bear to his total income from all sources.

(3) Any person who is aggrieved by a decision of the Revenue Commissioners under this section may appeal therefrom to the Special Commissioners.

(4) Section 24 of the Finance Act, 1920, shall be repealed as from the 5th day of April, 1935.

Granting of allowances, deductions, and reliefs by certain officers.

9.— Section 6 (which relates to the granting by certain officers of allowances, deductions and reliefs) of the Finance Act, 1929 (No. 32 of 1929), is hereby repealed, and in lieu thereof it is hereby enacted that—

( a ) notwithstanding anything contained in section 202 of the Income Tax Act, 1918, or in any other enactment of the Income Tax Acts, the inspector of taxes or such other officer as the Revenue Commissioners shall appoint in that behalf may at any time grant, in relation to any assessment (whether made before or after the commencement of this Part of this Act) in respect of tax chargeable for any year of assessment, any allowance, deduction, or relief authorised by the Income Tax Acts,

( b ) whenever such inspector or other officer so grants any such allowance, deduction, or relief in relation to an assessment, such assessment shall be deemed to be amended accordingly.

PART II CUSTOMS AND EXCISE

Imposition of duties in the First Schedule.

10.—(1) There shall be charged, levied, and paid on every of the articles mentioned in the second column of the First Schedule to this Act, imported into Saorstát Eireann on or after the 16th day of May, 1935, a customs duty at the rate stated in the third column of the said Schedule opposite the mention of the articles in the said second column.

(2) Where a percentage is stated in the third column of the First Schedule to this Act opposite the mention of any article in the second column of that Schedule, such statement shall be construed as meaning a rate of duty equal to that percentage of the value of such article.

(3) The provisions (if any) set forth in the fourth column of the First Schedule to this Act at any reference number in that Schedule shall have effect in respect of the duty mentioned at that reference number.

Imposition of duties in the Second Schedule.

11.—(1) There shall be charged, levied, and paid on every of the articles mentioned in the second column of the Second Schedule to this Act imported into Saorstát Eireann on or after the 16th day of May, 1935, a customs duty at the rate stated in the third column of the said Schedule opposite the mention of the article in the said second column.

(2) Where a percentage is stated in the third column of the Second Schedule to this Act opposite the mention of any article in the second column of that Schedule, such statement shall be construed as meaning a rate of duty equal to that percentage of the value of such article.

(3) Section 106 of the Customs Consolidation Act, 1876, shall, in its application to any article chargeable with the duty mentioned at reference number 15 in the Second Schedule to this Act, be construed and have effect as if the words "or shall be found to be of less value for home use than the amount of the drawback claimed" contained in the said section were omitted therefrom.

Alteration of duties on sugar.

12.—(1) In lieu of the present customs duties, drawbacks, and allowance (other than duties imposed by a statutory order (for the time being in force) made by the Executive Council and confirmed by Act of the Oireachtas) in respect of sugar, molasses, glucose, and saccharin, there shall be charged, levied, and paid in respect of all sugar, molasses, glucose, and saccharin imported into Saorstát Eireann on or after the 16th day of May, 1935, the customs duties specified in the second column of Part I of the Third Schedule to this Act, and there shall be paid and allowed in respect of all sugar, molasses, glucose, and saccharin so imported the drawbacks and allowance set cut in Part II of the said Schedule.

(2) In lieu of the present excise duties, drawbacks, and allowance in respect of sugar, molasses, glucose, and saccharin, there shall, as on and from the 16th day of May, 1935, be charged, levied, and paid in respect of all sugar, molasses, glucose, and saccharin made in Saorstát Eireann the excise duties specified in the third and fourth columns of Part I of the Third Schedule to this Act and be allowed and paid in respect of all sugar, molasses, glucose, and saccharin so made the drawbacks and allowance set out in Part II of the said Schedule.

(3) Section 40 of the Finance Act, 1932 (No. 20 of 1932), shall, apply in relation to the customs duties imposed by this section in like manner as the said section applies in relation to the duties mentioned therein.

(4) The provisions contained in Part III of the First Schedule to the Finance Act, 1925 (No. 28 of 1925), shall apply in relation to the duties, drawbacks, and allowances imposed or allowed by this section in like manner as those provisions apply in relation to the duties, drawbacks, and allowances mentioned in the said First Schedule, but with and subject to the following modifications, that is to say:—

( a ) in clause 5, the 16th day of May, 1935, shall be substituted for the 6th day of May, 1925;

( b ) in clause 7, the reference to sections 26 and 27 of the said Finance Act, 1925 , shall be construed as a reference to this section.

(5) Section 25 of the Finance Act, 1931 (No. 31 of 1931), shall apply in relation to the duties, drawbacks, and allowances imposed or allowed by this section in like manner as it applies in relation to the duties, drawbacks, and allowances mentioned therein.

Alteration of duties on articles made from or containing sugar, etc.

13.—(1) In lieu of the duties of customs chargeable under section 8 of the Finance Act, 1931 (No. 31 of 1931), as amended or affected by subsequent enactments, there shall be charged, levied, and paid on all articles (with the exceptions hereinafter mentioned) imported into Saorstát Eireann on or after the 16th day of May, 1935, and made from or containing sugar or other sweetening matter, a duty of customs at the following rates, that is to say:—

( a ) if the article is prescribed in the official import list to be entered on importation by weight, at the rate of two pence and one farthing the pound, and

( b ) if the article is prescribed in the official import list to be entered on importation by measure, at the rate of one shilling and eleven pence the gallon.

(2) The duty imposed by this section shall not be charged or levied on any of the following articles, that is to say:—

( a ) beer,

( b ) cider,

( c ) cocoa preparations,

( d ) condensed full cream milk,

( e ) fruits in syrup in sealed tins or cans,

( f ) glucose,

( g ) herb beer,

( h ) honey, including artificial honey,

( i ) molasses (including invert sugar and all other sugar and extracts from sugar which cannot be completely tested by the polariscope),

( j ) perry,

( k ) polishing preparations,

( l ) prepared liquid or quasi-liquid sauces or condiments,

( m ) saccharin (including substances of a like, nature or use),

( n ) soaps and soap powders and all descriptions of soap substitutes,

( o ) soups,

( p ) spirits,

( q ) sugar,

( r ) articles charged with duty as sugar confectionery,

( s ) table waters,

( t ) tobacco,

( u ) wine.

(3) The duty imposed by this section shall be in addition to any duty for the time being chargeable under a statutory order made by the Executive Council and confirmed by Act of the Oireachtas, and shall also be in addition to any duty chargeable in respect of any spirits used in the manufacture or preparation of the article, but in lieu of any duty which might otherwise be chargeable on any other ingredient used in the manufacture or preparation of the article.

(4) Section 40 of the Finance Act, 1932 (No. 20 of 1932), shall apply in relation to the duty imposed by this section in like manner as the said section applies in relation to the duties mentioned therein.

Duties on fruit.

14.—(1) There shall be charged, levied, and paid on all raw fruit of any of the several descriptions mentioned in the second column of the Fourth Schedule to this Act imported into Saorstát Eireann on or after the 16th day of May, 1935, a duty of customs at the rate mentioned in the third column of the said Schedule opposite the mention in the second column of the said Schedule of such description of fruit.

(2) There shall be charged, levied, and paid on all fruit of any description (omitting references to time of importation) mentioned in the second column of the Fourth Schedule to this Act preserved in water (without the addition of sugar or other sweetening matter) which is imported into Saorstát Eireann on or after the 16th day of May, 1935, a duty of customs at the rate of threepence the pound.

(3) The rate of two pence and one halfpenny the pound shall be the preferential rate for the purposes of the Customs Duties (Preferential Rates) Act. 1934 (No. 19 of 1934), in respect of the duty of customs imposed by the next preceding sub-section of this section.

(4) There shall be charged, levied, and paid on all pulp or juice which is wholly or partly derived or prepared from fruit of any description (omitting references to time of importation) mentioned in the second column of the Fourth Schedule to this Act and is imported into Saorstát Eireann on or after the 16th day of May, 1935, a duty of customs at the rate of threepence the pound.

(5) There shall be charged, levied, and paid on all apples preserved without sweetening matter (other than apples preserved in water without sweetening matter) imported into Saorstát Eireann on or after the 16th day of May, 1935, a duty of customs at the rate of fourpence the pound.

(6) Whenever the Minister for Finance after consultation with the Minister for Agriculture, 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 a particular duty imposed by this section 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.

Duty on fruit imported in syrup.

15.—(1) There shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 16th day of May, 1935, the duty of customs hereinafter mentioned in respect thereof, that is to say:—

( a ) on any of the following fruits imported in syrup in sealed tins or cans, that is to say, strawberries, gooseberries, damsons plums, raspberries, blackberries, currants, and greengages-a duty of customs at the rate of four and four-fifths pence the pound;

( b ) on all other fruits imported in syrup in sealed tins or cans-a duty of customs at the rate of two and two-fifths pence the pound.

(2) The following rates of duty shall respectively be the preferential rates for the purposes of the Customs Duties (Preferential Rates) Act, 1934 (No. 19 of 1934), in respect of the several duties of customs imposed by the preceding sub-section of this section, that is to say:—

( a ) in respect of the duty mentioned in paragraph (a)of the said preceding sub-section-the rate of four pence the pound;

( b ) in respect of the duty mentioned in paragraph (b) of the said preceding sub-section-the rate of two pence the pound.

(3) Each of the duties imposed by this section is in addition to any duty which may be chargeable in respect of any spirits or any saccharin contained in or used in the manufacture or preparation of the article, but is in lieu of all other duties which may be chargeable on the article.

Duty on cutlery.

16.—(1) A duty of customs at the rate hereinafter mentioned shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 16th day of May, 1935, that is to say:—

( a ) knives (including knives with a serrated edge), forks, and spoons made wholly or partly of iron or steel, or an alloy containing nickel and, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for domestic or household use;

( b ) steels for sharpening any such knives as are mentioned in the next preceding paragraph of this sub-section;

( c ) component parts (other than handles) made wholly or partly of iron or steel or an alloy containing nickel, of any such knives, forks, spoons, and steels as are mentioned in either of the two preceding paragraphs of this sub-section, whether such component parts are completely or partially manufactured;

( d ) folding penknives and pocket-knives made wholly or partly of iron or steel and, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for carrying about the person for use for general purposes;

( e ) component parts made wholly or partly of iron or steel of any such penknives or pocket-knives as are mentioned in the next preceding paragraph of this sub-section, whether such component parts are completely or partially manufactured;

( f ) knives made wholly or partly of iron or steel and, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use in the slaughter of animals or the cutting and preparing of the carcases of animals or the parts or products of such carcases;

( g ) steels for sharpening any such knives as are mentioned in the next preceding paragraph of this sub-section;

( h ) component parts (other than handles), made wholly or partly of iron or steel, of any such knives or steels as are mentioned in either of the two next preceding paragraphs of this sub-section whether such component parts are complete]), or partially manufactured.

(2) The duty imposed by the next preceding sub-section of this section shall be charged, levied, and paid at whichever of the following rates produces, in each particular case the greater amount of duty, that is to say, at the rate of an amount equal to seventy-five per cent. of the value of the article or the rate of six pence on each article.

(3) The provisions of sections 8 of the Finance Act, 1919, shall apply to the duty imposed by this section with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland," and as though articles chargeable with the said duty were included 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.

(4) The duty imposed by this section shall be charged and levied in addition to any other duty which may be chargeable.

(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 section 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.

Duty on clocks.

17.—(1) There shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 16th day of May, 1935, a duty of customs at the rate hereinafter mentioned in respect of such article, that is to say:—

( a ) clocks or clock movements which, in the opinion of the Revenue Commissioners, are completely or substantially assembled-whichever of the following rates produces in each particular case the greater amount of duty, that is to say a sum equal to seventy-five per cent. of the value of the article or two shillings on each article;

( b ) articles which, in the opinion of the Revenue Commissioners, are assemblies of parts of clocks (excluding articles mentioned in the next preceding paragraph of this sub-section, and also excluding parts assembled by pressing and clock-cases and parts thereof)-a sum equal to seventy-five per cent. of the value of the article;

( c ) clock-cases made wholly or mainly of wood-whichever of the following rates of duty produces in each particular case the greater amount of duty, that is to say, a sum equal to seventy-five per cent. of the value of the article or five shillings on each clock-case;

( d ) component parts (made wholly or mainly of wood) of clock-cases-a sum equal to seventy-five per cent. of the value of the article.

(2) 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 section 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.

Duty on tea.

18.—(1) In lieu of the duty of customs imposed by section 14 of the Finance Act, 1934 (No. 31 of 1934), there shall be charged, levied, and paid on all tea imported into Saorstát Eireann on or after the 16th day of May, 1935, a duty of customs at the rate of sixpence the pound.

(2) The provisions of section 8 of the Finance Act 1919, shall apply to the duty imposed by this section with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though tea which is shown to the satisfaction of the Revenue Commissioners not to have been subjected to any process of blending outside the country of origin were included 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 and tea were omitted from the list of goods in the said Second Schedule to which five-sixths of the full rate is so made applicable.

Duty on wheat.

19.—There shall be charged, levied, and paid on all wheat imported into Saorstát Eireann on or after the 16th day of May, 1935, a duty of customs at the rate of sixpence the hundredweight.

Duty on tobacco.

20.—(1) The duties of customs imposed by section 20 of the Finance Act, 1932 (No. 20 of 1932), shall in respect of tobacco imported into Saorstát Eireann on or after the 16th day of May, 1935, be charged, levied, and paid at the several rates specified in Part I or the Fifth Schedule to this Act in lieu or the rates specified in Part I of the Third Schedule to the said Finance Act, 1932 .

(2) The duty of excise on tobacco imposed by section 19 of the Finance Act, 1934 (No. 31 of 1934), shall, as on and from the 16th day of May, 1935, be charged, levied, and paid at the several rates specified in Parts II and III of the Fifth Schedule to this Act in lieu of the rates specified in the Sixth Schedule to the said Finance Act, 1934 .

(3) Sub-sections (2) to (5) of the said section 19 of the Finance Act, 1934 , shall apply to tobacco, which is chargeable with the excise duty imposed by sub-section (1) of that section at a rate specified in Part II or Part III of the Fifth Schedule to this Act, and for the purpose of such application references in the said sub-sections (2) to (5) of the said section 19 to Parts I and II respectively of the Sixth Schedule to the said Finance Act, 1934 , shall be construed and have effect as references to Parts II and III respectively of the Fifth Schedule to this Act.

Duties on hydrocarbon oil.

21.—(1) A duty of customs (in this section referred to as the said customs 'duty) at the rate of eight pence the gallon shall be charged, levied, and paid on all hydrocarbon oil which is imported into Saorstát Eireann on or after the 1st day of July, 1935, and is not otherwise liable to duty.

(2) A rebate at the rate of eight pence the gallon shall be allowed on all hydrocarbon oil imported into Saorstát Eireann on or after the 1st day of July, 1935, on which the said customs duty is charged and which is shown,, to the satisfaction of the Revenue Commissioners, to be intended for use for a purpose other than combustion in the engine of a motor vehicle.

(3) A duty of excise (in this section referred to as the said excise duty) at the rate of six pence the gallon shall be charged and levied on, and shall be paid by the manufacturer of all hydrocarbon oil, made in Saorstát Eireann and not otherwise liable to duty which, on or after the 1st day of July, 1935, is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof or is used by such manufacturer for any purpose other than the manufacture or production of hydrocarbon oil.

(4) A rebate at the rate of six pence the gallon shall be allowed on all hydrocarbon oil (chargeable with the said excise duty) on which the said excise duty has been paid and which is shown, to the satisfaction of the Revenue Commissioners, to be intended for use for a purpose other than combustion in the engine of a motor vehicle.

(5) Subject to compliance with such conditions as the Revenue Commissioners shall impose, the said excise duty shall not be charged or levied—

( a ) on any hydrocarbon oil in respect of which it is shown, to the satisfaction of the Revenue Commissioners, that—

(i) such oil was sent out from the premises of the manufacturer thereof on or after the 1st day of July, 1935, and

(ii) the said excise duty was paid in respect of such oil when it was so sent out, and

(iii) such oil was subsequently brought back to the said premises from which it was so sent out or into other premises occupied by the said manufacturer, nor

( b ) on any hydrocarbon oil which is made by a person engaged in the manufacture and sale to the public of gas for lighting, heating, or power and is so made as a by-product in the manufacture of such gas.

(6) There shall, as on and from the 1st day of July, 1935, be charged, levied, and paid, on a licence to be taken out annually by every person who sells or delivers on any premises for use for combustion in the engine of a motor vehicle any hydrocarbon oil chargeable with either the said customs duty or the said excise duty, a duty of excise (in this section referred to as the said licence duty) of five shillings, and where any such person so sells or delivers such oil on more than one premises, the said licence duty shall be payable and the said licence shall be taken out annually by such person in respect of each of such premises separately.

(7) The following provisions shall apply and have effect in relation to the said licence duty and the licence on which such duty is payable, that is to say:—

( a ) no person shall, on or after the 1st day of July, 1935, sell or deliver on any premises for use for combustion in the engine of a motor vehicle any hydrocarbon oil chargeable with either the said customs duty or the said excise duty unless he holds such licence as aforesaid in respect of such premises and has paid the said licence duty in respect of such premises;

( b ) every holder of such licence as aforesaid shall display such licence on the premises to which such licence relates;

( c ) no person who is the holder of such licence as aforesaid and does not ordinarily sell or send out hydrocarbon oil to persons who buy such oil for resale to other persons shall keep or sell on the premises to which such licence relates any hydrocarbon oil (chargeable with either the said customs duty or the said excise duty and not being lubricating oil) on which neither of such duties has been paid or on which a rebate under this section has been allowed;

( d ) every holder of such licence as aforesaid shall, on every sale or delivery of hydrocarbon oil for use for combustion in the engine of a motor vehicle, deliver to the purchaser or receiver of such oil a certificate in writing that either the said customs duty or the said excise duty has been paid on such oil and that no rebate under this section has been allowed thereon.

(8) No person shall, on or after the 1st day of July, 1935—

( a ) use for combustion in the engine of a motor vehicle any hydrocarbon oil (chargeable with either the said customs duty or the said excise duty) on which neither of the said duties has been paid or on which a rebate under this section has been allowed, or

( b ) buy or receive from a person who is not the holder of a licence taken out under this section any hydrocarbon oil (chargeable with either the said customs duty or the said excise duty) for use for combustion in the engine of a motor vehicle, or

( c ) use on any road a motor vehicle the engine of which is fitted with a carburettor or other appliance adapted for the use for combustion in such engine of any hydrocarbon oil other than mineral hydrocarbon light oil within the meaning of section 1 of the Finance (Customs Duties) (No. 4) Act, 1931 (No. 43 of 1931), unless such motor vehicle is registered with the Revenue Commissioners in such manner as they shall prescribe by regulations to be made by them.

(9) Whenever the Revenue Commissioners are satisfied that any hydrocarbon oil chargeable with the said customs duty is imported for the purpose of undergoing in Saorstát Eireann a process of manufacture or for the purpose of being incorporated in Saorstát Eireann with other substances as an ingredient of a manufactured product, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such hydrocarbon oil to be imported without payment of the said duty.

(10) A drawback, equal to the amount of the said excise duty which is shown, to the satisfaction of the Revenue Commissioners, to have been paid in respect of the hydrocarbon oil in question, shall be allowed on the exportation from Saorstát Eireann or the shipment or, deposit in a bonded warehouse for use as ship's stores of any hydrocarbon oil chargeable with the said duty, or on the loading into any aircraft of any such oil for use on a voyage to a place outside Saorstát Eireann.

(11) The Revenue Commissioners may make regulations for securing and collecting the said customs duty, the said excise duty, and the said licence duty and, in particular, for regulating the issue duration, and renewal of the licences on which the said licence duty is payable and for governing the sale and delivery of hydrocarbon oil chargeable with either the said customs duty or the said excise duty, and the Revenue Commissioners may by such regulations apply to all or any of the said duties and to the sale and delivery of such hydrocarbon oil any enactment for the time being in force relating to any duty of excise or of customs or to persons carrying on any trade which is for the time being subject to the law of excise.

(12) If any person does any act (whether of commission or omission) which is a contravention of a condition imposed or regulation made by the Revenue Commissioners under this section, he shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of five hundred pounds and any article in respect of which such offence is committed shall be forfeited.

(13) Any officer of the Revenue Commissioners and any member of the Gárda Síochána may, at any time on or after the 1st day of July, 1935, examine and take samples of any hydrocarbon oil on or in any motor vehicle for use for combustion in the engine of such vehicle, and may interrogate the person in charge of such vehicle in regard to such oil, and may, if such oil is hydrocarbon oil chargeable with either the said customs duty or the said excise duty, require of such person proof of the payment of such duty on such oil.

(14) In any proceedings against any person for selling, delivering, or using for combustion in the engine of a motor vehicle any hydrocarbon oil (chargeable with either the said customs duty or the said excise duty) on which neither of such duties has been paid or on which a rebate under this section has been allowed, the onus of proving that such duty had been paid and such rebate had not been allowed shall rest upon such person.

(15) In this section—

the expression "motor vehicle" means a mechanically propelled vehicle designed, constructed, and suitable for use on roads;

the expression "hydrocarbon oil" includes petroleum oil and oil produced from coal, shale, peat, or any other bituminous substance, and all liquid hydrocarbons, but does not include any oil which is a hydrocarbon or a bituminous or asphaltic substance and is, when tested in a manner prescribed by the Revenue Commissioners, solid or semi-solid at a temperature of sixty degrees Fahrenheit;

the expression "combustion in the engine of a motor vehicle" shall be construed as including internal combustion in such engine and external combustion as fuel for such engine.

Amendment of duty on boots and shoes.

22.—The Finance Act, 1934 (No. 31 of 1934), shall be and is hereby amended as follows, that is to say:—

( a ) in sub-section (4) of section 9 of the said Act, the words, and figures "before the 1st day of July, 1935," and the words and figures "before the said 1st day of July, 1935, and" shall be deleted as on and from the 1st day of July, 1935, and the said sub-section shall have and be deemed, as on and from the said 1st day of July, 1935, to have had effect accordingly, and

( b ) the Sixth Schedule to this Act shall, in respect of articles imported into Saorstát Eireann on or after the 16th day of May, 1935, be substituted in the said Finance Act, 1934 , for the Second Schedule to that Act, and references in section 9 of the said Finance Act, 1934 , to the said Second Schedule to that Act shall, in respect of articles so imported, be construed as references to the Sixth Schedule to this Act, and the said section 9 shall have effect accordingly.

Exemption from duty of wireless telegraphy apparatus for the blind.

23.—Whenever an article liable to the duty of customs imposed by section 8 of the Finance Act, 1926 (No. 35 of 1926), as amended by subsequent enactments—

( a ) is imported into Saorstát Eireann on or after the 1st day of June, 1935, and

( b ) is so imported by an institution or society which, in the opinion of the Revenue Commissioners, has for its primary object the amelioration of the lot of blind persons, and

( c ) is shown, to the satisfaction of the Revenue Commissioners, to be intended for the use in Saorstát Eireann of blind persons,

the Revenue Commissioners may, subject to compliance with such conditions (if any) as they may think fit to impose, permit such article to be so imported without payment of the said duty or repay any such duty paid on such importation.

Entertainments duty in respect of cinematographic exhibitions.

24.—(1) In this section the expression "entertainments duty" means the excise duty referred to by that name in and chargeable under section 1 of the Finance (New Duties) Act, 1916, as amended by subsequent enactments.

(2) On and after the 1st day of August, 1935, "entertainments duty" on all payments for admission to any entertainment which consists wholly or mainly of an exhibition of moving pictures or other optical effects produced by means of a cinematograph or similar apparatus, whether accompanied or not accompanied by vocal or other sounds produced by mechanical means, shall be charged, levied, and paid at the following rates in lieu of the rates specified in sub 5 Section (5) of section 25 of the Finance Act, 1932 (No. 20 of 1932), that is to say:—

	Rate of Duty
Where the payment for admission excluding duty, s. d. exceeds 0s. 4d. and does not exceed 0 6	s. d. 0 1½
" 0s. 6d. " " 0 7	0 2
" 0s. 7d. " " 0 8½	0 3½
" 0s. 8½d. " " 0 11½	0 4½
" 0s. 11½d. " " 1 6	0 6
" 1s. 6d. " " 1 10	0 9
" 1s. 10d. " " 2 11	1 1½
" 2s. 11d. " " 4 0	1 6
" 4s. 0d.	1s. 6d. for the first 4s. and is. 6d. for every additional 4s. or part of 4s.

Amendment of exemption from entertainments duty.

25.—Sub-section (3) of section 19 (which relates to exemptions from entertainments duty) of the Finance Act, 1933 (No. 15 of 1933), shall be and is hereby amended by the substitution, in paragraph (d)of the said sub-section, of the words and figures "31st day of October, 1933" for the words and figures "1st day of June, 1933," now contained in the said paragraph, and the said sub-section shall be construed and have effect accordingly.

Termination of certain duties of customs.

26.—(1) The several duties specified in the third column of the Seventh Schedule to this Act shall not be charged or levied on any articles imported into Saorstát Eireann on or after the 16th day of May, 1935.

(2) The particulars stated in the fourth column of the Seventh Schedule to this Act are inserted in the said Schedule solely to facilitate identification of the several duties mentioned in the third column of the said Schedule, and accordingly nothing contained in the said fourth column shall affect the construction or limit or control the operation of this section and the second and third columns of the said Schedule.

Amendments of certain Finance Acts.

27.—(1) Every Act mentioned at the head of a Part of the Eighth Schedule to this Act shall be and is hereby amended as follows, that is to say, every section, sub-section, schedule, or reference number of or in such Act which is mentioned in the second column of the said Part of the said Eighth Schedule shall be amended in the manner stated in the third column of the said Part of the said Eighth Schedule opposite the mention Of such section, sub-section, schedule, or reference number (as the case may be) in the said second column.

(2) Every amendment made by this section in any Act shall come into operation on the 16th day of May, 1935, and shall have effect in respect of all articles imported into Saorstát Eireann or after that day.

(3) The particulars stated in the fourth column of the Eighth Schedule to this Act are inserted in the said Schedule solely to facilitate the identification of the duties respectively affected by the several amendments made by this section, and accordingly nothing contained in the said fourth column shall affect the construction of this section or the said Schedule or operate to extend, limit, or control the extent or effect of any amendment made in any Act by this section.

Re-importation after undergoing process abroad.

28.—(1) Whenever an article which is chargeable on importation into Saorstát Eireann with a duty of customs calculated by reference to the value of the article is exported from Saorstát Eireann, and is subsequently reimported into Saorstát Eireann after having been subjected to any process (whether of repair, further manufacture, or otherwise) outside Saorstát Eireann, and would, if it had not been so subjected to such process, be exempt from the said duty on such reimportation, then and in every such case—

( a ) if the form or character of such article has, in the opinion of the Revenue Commissioners, been substantially changed by such process, the said duty shall be charged, levied, and paid on such article on such reimportation, and shall be so charged, levied, and paid on the whole value of such article at the time of such reimportation, and

( b ) if the form or character of such article has, in the opinion aforesaid, not been substantially changed by such process, the said duty shall be charged, levied, and paid on such article on such reimportation, but shall be so charged, levied, and paid only on the amount by which, in the opinion aforesaid, the value of such article at the time of its exportation from Saorstát Eireann was increased by subjection to such process.

(2) When computing, for the purposes of this section, the amount by which the value of an article has been increased by subjection to a process, the Revenue Commissioners may, if they think fit, fix the said amount by reference to the sum which is shown to their satisfaction to have been paid for the execution of such process on or in respect of such article.

(3) Nothing in this section shall operate to repeal, restrict, or affect any exemption from any particular duty of customs conferred by any enactment on the reimportation into Saorstát Eireann of articles which have been subjected to a specified process outside Saorstát Eireann and have been exported from Saorstát Eireann for the purpose of being subjected to that process.

Penalty for false statement in relation to excise duty.

29.—(1) Every person who, in a return made by him in relation to or for the purposes of any duty of excise, makes any statement or representation which is to his knowledge false or misleading, shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of five hundred pounds or, at the discretion of the Court, to imprisonment for any term not exceeding six months.

(2) Where a person is alleged to have made, in a return relating to or for the purposes of a duty of excise, a statement or representation the making of which is an offence under this section and is also an offence under another enactment which relates specifically to returns in relation to or for the purposes of the said duty of excise, such person may be charged and, if convicted, way be punished under this section or under such other enactment but may not be charged or punished under both this section and the said other enactment.

PART III DEATH DUTIES

Assessment of personal representatives of persons liable to death duty.

30.—(1) Where a person, liable to deliver an account of property for the purpose of the assessment of estate duty, or of legacy duty, or of succession duty, in respect of such property, dies without having delivered such account, it shall be lawful for the Revenue Commissioners, acting by any of such Commissioners or by any of their officers, to make an assessment of the said duty payable in respect of such property to the best of their knowledge, information, and belief.

(2) Whenever any such assessment as is mentioned in the next preceding sub-section of this section is made in accordance with that sub-section, the Revenue Commissioners shall send or cause to be sent a duplicate of such assessment to the executor or the administrator of the person who was liable while living to deliver the account mentioned in the said sub-section, and the like appeal against such assessment shall lie at the suit of such executor or administrator or of any person aggrieved by such assessment as would have lain against such assessment if it had been made on an account delivered by an accountable party.

(3) The duty assessed by an assessment made as aforesaid shall be recoverable from the said executor or administrator in the same manner and by the like proceedings as such duty, if it had been assessed on an account delivered by an accountable party, would have been recoverable, but such executor or administrator shall not be liable for such duty to an amount in excess of the assets of the person of whom he is executor or administrator which such executor or administrator has received or might but for his own neglect or default, have received.

(4) No executor or administrator who has, before the date of the passing of this Act, fully administered the estate and distributed the assets of the person of whom he is executor or administrator shall be charged with or assessed to duty by virtue of this section.

Assessment of duty on failure to deliver an account.

31.—(1) Where a person, liable to deliver an account of property for the purpose of the assessment of estate duty, or of legacy duty, or of succession duty, fails to deliver such account to the Revenue Commissioners, it shall be lawful for the Revenue Commissioners, acting by any of such Commissioners or by any of their officers, to make an assessment of the said duty payable in respect of such property to the best of their knowledge, information, and belief.

(2) Whenever any such assessment as is mentioned in the next preceding sub-section of this section is made in accordance with that sub-section, the Revenue Commissioners shall—

( a ) if the place of residence of the person liable to deliver the account mentioned in the said sub-section is known to the Revenue Commissioners, send or cause to be sent by registered post addressed to such person at his said place of residence a duplicate of such assessment, or

( b ) if such place of residence is not known to the Revenue Commissioners, publish in the Iris Oifigiúil a notice of the making of such assessment, with such particulars thereof as the Revenue Commissioners shall think proper.

(3) Whenever any such assessment as is mentioned in the first sub-section of this section is made in accordance with that sub-section, the person liable to deliver the account mentioned in the said sub-section or any person aggrieved by such assessment shall have the like right of appeal against such assessment as he would have had if such assessment had been made on an account delivered by an accountable party, save that, where notice of such assessment is required by this section to be published in the Iris Oifigiúil, the time limited by law for such appeal shall run from the date of such publication of such notice.

(4) The duty assessed by an assessment made under this section shall be recoverable in the same manner and by the like proceedings as such duty, if it had been assessed on an account delivered by an accountable party, would have been recoverable.

Death duty in case of certain property previously subject to an annuity, etc.

32.—In the case of a person dying after the passing of this Act, property which was previously subject to an annuity or other periodical payment limited to cease on the death of such deceased person shall, notwithstanding that such annuity or other periodical payment had been surrendered, assured, divested, or otherwise disposed of (whether for value or otherwise) in the lifetime of such deceased person to or for the benefit of the person entitled to such property, be deemed for the purposes of Part I of the Finance Act, 1894, to pass on the death of such deceased person to the extent of the benefit which would accrue from the cesser of such annuity or other periodical payment unless—

( a ) such surrender, assurance, divesting, or disposition was bona fide made or effected at least three years before the death of such deceased person, and

( b ) such deceased person was not, at any time within three years before his death, in receipt of any substituted annuity or other periodical payment limited to cease on his death and secured (whether by contract or otherwise) to him in return for such surrender, assurance, divesting, or disposition.

Payment of money standing in names of two or more persons.

33.—(1) Where, either before or after the passing of this Act, a sum of money exceeding one hundred pounds is lodged or deposited (otherwise than on a current account) in Saorstát Eireann with a banker in the joint names of two or more persons, and one of such persons (in this section referred to as the deceased) dies after the passing of this Act, such banker shall not pay such money or any part thereof to the survivor or all or any of the survivors of such person or to any other person unless or until there is furnished to such banker a certificate by the Revenue Commissioners (acting by any of such Commissioners or by any of their officers) certifying that there is no outstanding claim for duty in connection with the death of the deceased in respect of such money or any part thereof.

(2) Notwithstanding anything contained in sub-section (7) of section 6 of the Finance Act, 1894, duty leviable and payable on the death of the deceased shall be deemed for the purposes of this section to become due on the day of the death of the deceased.

(3) Every banker who shall pay any money in contravention of this section shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of five hundred pounds.

(4) Where a banker is charged with an offence under this section, the onus of proving that such certificate as is mentioned in this section was furnished to such banker before he made the payment which is alleged to constitute such offence shall lie on such banker.

(5) Where a banker is charged with an offence under this section, it shall be a good defence to such charge to prove that, at the time when such banker made the payment of money which is alleged to constitute such offence, he had reasonable ground for believing that none of the persons in whose joint names such money was lodged or deposited with him was dead.

(6) In this section—

the word "banker" means a person who carries on in Saorstát Eireann the business of banking;

the word "pay" includes transfer in the books of a banker;

the expression "current account" means an account which is customarily operated upon by means of cheque or bankers order.

PART IV CORPORATION PROFITS TAX

Continuance of certain exemptions from corporation profits tax.

34.—The exemptions from corporation profits tax given by section 33 of the Finance Act, 1929 (No. 32 of 1929), as amended by section 30 of the Finance Act, 1931 (No. 21 of 1931), and paragraph (b) of sub-section (1) of section 47 of the Finance Act, 1932 (No. 20 of 1932), shall be and are hereby continued from the 31st day of December, 1934, until the 31st day of December 1937.

PART V MISCELLANEOUS AND GENERAL

Amendment of Section 42 of the Finance Act, 1920.

35.—So much of sub-section (3) of section 42 (which provides for the reduction of stamp duty in the case of certain transfers of marketable securities) of the Finance Act, 1920, as defines the meaning of the word "dealer" for the purposes of that section is hereby repealed, and in lieu thereof it is hereby enacted that, for the purposes of the said section, the word "dealer" means a person who is a member of a stock exchange in Saorstát Eireann and is recognised by the Committee of that stock exchange as carrying on the business of a dealer.

Amendment of First Schedule to Stamp Act, 1891.

36.—The First Schedule to the Stamp Act, 1891, shall be construed and have effect as if exemption (18) under the head "Receipt given for, or upon the payment of, money amounting to £2 or upwards" (being the exemption inserted therein by virtue of sub-section (2) of section 38 of the Finance Act, 1926 (No. 35 of 1926)), were amended by the insertion of the word "four" in lieu of the word "three" now contained in the said exemption.

Extension of section 10 of the Finance Act, 1901, to import licence fees.

37.—Whenever the importation into Saorstát Eireann of any goods is prohibited by or under an Act of the Oireachtas (whether passed before or after this Act) and provision is made by the same or any other Act for the issue of licences for the importation of such goods notwithstanding such prohibition, section 10 of the Finance Act, 1901, as amended and extended by section 7 of the Finance Act, 1902, and by section 43 of the Finance Act, 1932 (No. 20 of 1932), shall apply and in the case of licences issued under an Act passed before this Act, be deemed always to have applied to any fee which may be chargeable by statute or under statutory authority on the issue of such licences, and to any increase or decrease in the amount of any such fee, and to the repeal of the statute or statutory authority under which any such fee is chargeable, in like manner in all respects and as fully as if such fee were a customs import duty within the meaning of the said section 10.

Care and management of taxes and duties.

38.—All taxes and duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.

Short title, construction and commencement.

39.—(1) This Act may be cited as the Finance Act, 1935 .

(2) Part I of this Act shall be construed together with the Income Tax Acts, and Part II of this Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts and, so far as it relates to duties of excise, shall be construed together with the British Statutes and Acts of the Oireachtas which relate to the duties of excise and the management of those duties.

(3) Part I of this Act shall be deemed to come into force on and shall take effect as on and from the 6th day of April, 1935.

FIRST SCHEDULE

CERTAIN CUSTOMS DUTIES

Ref. No.	Description of Article Liable to Duty	Rate of Duty	Special Provisions
1	Rear-reflectors which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use on bicycles or tricycles which are propelled solely by the physical exertion of a person or persons seated thereon.	75%	The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number, with the substitution of the expression " Saorstát Eireann" for the expression "Great Britain and Ireland" and as though 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.
2	Polishing preparations of all	33¹/₃%	The duty mentioned at kinds this reference number is in addition to any duty chargeable in respect of any spirits contained in or used in the manufacture or preparation of the article, but in lieu of any duty chargeable in respect of any other ingredient contained in or used in the manufacture or preparation of the article. 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 mentioned at this reference number 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.
3	Cotton bandages and Bandaging material imported rolls, excluding any such bandages or material imported as part of another article, and also excluding elastic bandages and bandaging material, and adhesive bandages and bandaging material.	33¹/₃%	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 mentioned at this reference number 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.
4	Satchels of any material which are, in the opinion of the. Revenue Commissioners, designed, constructed, and intended to be worn on the person by children and used by them for purposes connected with their attendance at school.	20%	—
5	Felting and felting substitutes and other like substances intended for use as roofing material or as a damp course.	50%	—
6	(a) Surrounds, hearths and curbs which, in the opinion of the Revenue Commissioners, are of a kind normally used for fireplaces and are made or consist partly of tiles, bricks, or slabs made wholly or partly of clay, stone (including reconstructed stone), or cement and ( b ) Sections of any such surrounds, hearths, or curbs as are mentioned in the foregoing paragraph.	33¹/₃%	—
7	(a) Articles which are, in the opinion of the Revenue Commissioners, metal frames or metal sashes designed constructed, and suitable for doors or for windows or for parts of doors or of windows and are not fitted with glass or other like substance; (b) articles which consist of such frames or sashes as aforesaid wholly or partly fitted with glass or other like substance; (c) windows consisting of pieces of glass or other like substance set in lead; ( d ) component parts, set in lead, of such windows as are mentioned in the next preceding paragraph,		The word "windows" where it occurs in the second column at this reference number includes skylights, deadlights, pavement lights, and lights of every other description.
8	Articles of any of the following descriptions made wholly or mainly of iron or steel or a combination of iron and steel, that is to say: - (a) hooks, brackets, bands and similar fittings for supporting or securing in position, gutters, rain pipes, smoke pipes, ventilation pipes, and other similar pipes; (b) holdfasts and wall hooks of a length of not less than four inches; (c) scythe mountings; (d) hook and eye hinges, imported complete of which part is of a length of not less than twelve inches; (e) eye parts of hook and eye hinges where such eye parts are imported separately and are of a length of not less than twelve inches; (f) hook parts of hook and eye hinges where such hook parts are imported separately and are of a length of not less than one inch; (g) heaters for box smoothing-irons; ( h ) range rakes and range scrapers.	33¹/₃%	—
9	(a) Tape (other than woven tape) which, in the opinion of the Revenue Commissioners, is intended for use in relation to parcels in lieu of twine; ( b ) articles which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use as holders of such tape as is mentioned in the foregoing paragraph when in use, and also component parts of such articles.	50%	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 mentioned at this reference number 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.
10	Portable vacuum flasks for containing food or drink, and component parts of such flasks, excluding component parts made wholly or mainly of cork.	Whichever of the following rates produced in each particular case the greater amount of duty, that is to say, 50% or fivepence the article.	Whenever the Minister of the 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 mentioned at this reference number 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.
11	Ridge tiles, hip tiles, and other roofing tiles made wholly or partly of clay or of Roman cement, Portland cement, or any other hydraulic cement	50%	The duty imposed by section 4 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at reference number 6 in Part I of the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. 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 mentioned at this reference number 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.
12	Wheel-barrows and two-wheeled trucks made wholly or mainly of iron or steel or a combination of iron and steel, and also component parts (made of iron or steel or a combination of iron and steel) such wheel-barrows or such trucks.	25%	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 mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, with out limit as to time or quantity or either of them or within a specified time or in a specified quantity.
13	Moulds or machines for making concrete blocks, bricks, or slabs.	25%	—
14	Binder twine or yarns of Manilla, sisal, or any kindred hard fibre other than coir.	40%	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 mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, with out limit as to time or quantity or either of them or within a specified time or in a specified quantity.
15	Roller blinds made mainly of textile material which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use on the exterior of shops like premises, and also component parts (made of any material) of such roller blinds.	40%	Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, and 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 mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, with out limit as to time or quantity or either of them or within a specified time or in a specified quantity.
16	Sails, sail covers, sail bags, and yacht or boat covers.	33¹/₃%	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 mentioned at this reference number 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.
17	Ply-yarns wholly of cotton, linen or hemp.	40%	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 mentioned at this reference number 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.
18	Cases of the nature of trunks, suit cases, or attaché cases for personal use (whether wholly or partially manufactured and whether fitted or not fitted internally with articles for personal use) of which the external casing consists, in the opinion of the Revenue Commissioners, of non-vulcanised cardboard, pasteboard, straw-board, millboard, or similar material which is, in the opinion aforesaid, varnished or coloured or coated with varnished or coloured paper, but excluding cases of which the external casing is wholly coated or covered with cloth.	Whichever of the following rates produces in each particular case the greater amount of duty that is to say:- 31½% or whichever of the following rates applicable, that is to say:- On cases which are not less than twenty inches in length (measured externally)-one shilling the case, or on cases which are less than twenty inches in length (measured externally) -six pence the case.	The duty imposed by Section 5 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at Reference Number I in the Second Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. 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 mentioned at this reference number 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.
19	Material which, in the opinion of the Revenue Commissioners, is non-vulcanised cardboard, pasteboard, straw-board, millboard, or similar material and is imported in the piece and has, in the opinion aforesaid, been notched, scored, grooved, or bent before importation, and is, in the opinion aforesaid, suitable for use in the manufacture of articles chargeable with the duty mentioned at the next preceding reference number.	Whichever of the following rates produces in each particular case the greater amount of duty, that is to say:- 33¹/₃ or whichever of the following rates is applicable, that is to say:- ninepence the board of not less than twenty inches in length or fourpence the board of less than twenty inches in length.	The duty imposed by section 5 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at reference number I in the Second Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. 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 mentioned at this reference number 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.
20	Any of the following articles which is, in the opinion of the Revenue Commissioners, made wholly or mainly of leather or of skin or of an imitation of leather or skin or of a combination of any two or more of those substances, that is to say, straps and belts (whether fitted or not fitted with buckles or other fasteners) and strapping and belting, excluding machinery belts and belting, and also excluding straps and belts which at importation form part of another article or are, in the opinion of the Revenue Commissioners, of a surgical or medical character.	40%	—
21	Any of the following articles which is, in the opinion of the Revenue Commissioners, made wholly or mainly of leather or of skin or of an imitation of leather or skin or of a combination of any two or more of those substances, that is to say, collars, leads, and muzzles which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use on or in relation to dogs.	40%	The duty imposed by section II of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 35 in the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable.
22	(a) Monumental, architectural, or building stone (or her than slate or marble) which has been dressed, polished, or otherwise worked, but excluding stone which, at the time of importation, is sawn on not more than two surfaces, and also excluding crushed stone; (b) monumental, architectural, or building marble which has been dressed, polished, or otherwise worked; (c) unworked marble ( d ) marble chippings and mixed chippings of marble and other stone, excluding any such chippings which are imported as part of another article.	100%	The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number, with the substitution of the expression, Saorstàt Eireann" for the expression, Great Britain and Ireland," and as though 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. 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 mentioned at this reference number 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 in a specified time or in a specified quantity.
23	Ice, imported separately.	One shilling the hundred- weight.	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 mentioned at this reference number 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.
24	Labels of woven material with letters, numbers, or designs printed thereon, excluding any such label which, at importance, forms part of another article.	33¹/₃%	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 mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, with out limit as to time or quantity or either of them or within a specified time or in a specified quantity.
25	Prayer-books, missals, breviaries, hymnals, and other books used for the purpose religious worship, and also bibles and testaments.	30%	The duty imposed by Section II of the Finance of Act, 1932 (No. 20 of 1932), and mentioned at paragraph (b) of Reference Number is in the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. Section 25 of the Finance Act, 1924 (No. 27 of 1924), shall not apply to the duty mentioned at this reference number, and accordingly the minimum charge imposed by that section shall not be chargeable in respect of the said duty. 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 mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioner shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity
26	Copper tubes, tubing, pipes, and piping having a wall thickness not exceeding one-eighth of one inch and an internal diameter not exceeding two and one-quarter inches, but excluding any such tube, tubing, pipe, or piping which as, before importation, under-gone any process of manufacture other than shaping or bending, or which, at importation, forms part of another article.	75%	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 mentioned at this reference number any articles chargeable with such with, 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.
27	(a) Toilet preparations which are, in the opinion of the Revenue Commissioners, of a kind ordinarily used on or in relation to the human skin, hair, nails, teeth (including artificial teeth), or mouth, but excluding essential oils, fuller's-earth, petroleum jelly and hair-dyes; amount of ( b ) perfumery, excluding perfumery perfumed spirits and essential	Whichever of the following rates produces in each particular case the greater amount of duty, that is duty, that is to say: - 50% or whichever of the following rates is applicable, that is to say: - if the article is prescribed in the official import list to be entered on importation by weight, five shillings the pound, or if the article is prescribed in the official import list to be entered on importation, by measure, two pounds ten shillings the gallon.	The duty mentioned at this reference number shall not be charged or levied on any article which is liable to the duty imposed by section 4 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at Reference Number 13 in the First Schedule to that Act or Schedule to that Act or duty imposed by section 8 of the Finance Act, 1934 (No. and mentioned at Reference Number 12 in the First Schedule to that Act. The duty mentioned at this reference number is in addition to and not in substitution for any duty which may be chargeable in respect of any spirits or any saccharin contained in or used in the manufacture or preparation of the article. Save as aforesaid, no other duty of customs in force on the 16th day of May, 1935 (other than the minimum charge imposed by section 25 of the Finance Act, 1924 (No. 27 of 1924), and the duty imposed by section 22 of the Finance Act, 1932 (No. 20 of 1932)), shall be chargeable or leviable on any article which is liable to the duty mentioned at this reference number, notwithstanding anything to the contrary contained in the Act or Order imposing such other duty. 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 mentioned at this reference number any articles chargeable with such duty, either, as the Revenue Commissioners shall think proper, with out limit as to time or quantity or either of them or within a specified time or in a specified quantity.
28	(a) Apparatus which is, in the opinion of the Revenue Commissioners, wholly or mainly refrigerating apparatus or cold storage apparatus or partly refrigerating and partly cold storage apparatus, and is, in the opinion aforesaid, constructed, designed, and suitable for use for commercial purposes but excluding any such apparatus which, in the opinion aforesaid, is constructed, designed, and suitable primarily for use for creamery or dairy purposes other than the production or storage of ice cream; (b) apparatus for attemperating or conditioning air force through the apparatus for the purpose of ventilating the interior of buildings; ( c ) component parts of any of the apparatus mentioned in either of the foregoing paragraphs as chargeable with duty but excluding the following component parts, that is to say: motors, compressors, switches, valves, and ice cream mixing gear, and also excluding jars, platters, and similar containers made of glazed car the earthware.	25%	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 mentioned at this reference number 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.
29	(a) Pencils, crayons, and chalks for marking, drawing, or writing, whether cased or not cased, and whether imported with or without fittings or accessories attached there-to, but excluding pencils with a moving or moveable slip or lead, and also excluding crayons and chalks which are produced by a casting process but are not made on a wax base. (b) component parts (excluding slips or leads) of any such pencils, crayons or chalks as are, mentioned in the preceding paragraph as chargeable with duty; ( c ) pen-handle sticks which are made, wholly or mainly of wood and have been subjected to a process of enamelling, lacquering, or varnishing.	Whichever of the following rates produces in each particular case the greater amount of duty, that is to say:- 33¹/₃% or - whichever of the following rates is applicable, that is to say, where the article chargeable is eight inches or less than eight inches in length—four shillings the gross, or where the article chargeable is more than eight inches in length—eight shillings the gross.	The duty mentioned at this reference number shall not be charged or levied on any article which is chargeable with the duty mentioned at reference number 27 in this Schedule and there made chargeable on certain toilet that preparations and perfumery specified at that reference number. For the purposes of the duty mentioned at this reference number, in so far as it is chargeable on the component parts mentioned in paragraph (b) in the second column grooves slats and filled slats for use in the manufacture of pencils, crayons, or chalks of a kind chargeable with the said duty shall be deemed to be assemblies of component parts of such pencils, crayons, or chalks, and the number of such component parts in any such slat shall be deemed to be equal to the number of grooves or of slips or leads in such slat, and the said duty shall be charged thereon accordingly. 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 mentioned at this reference number 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.

SECOND SCHEDULE

FURTHER CUSTOMS DUTIES.

PART I

Ref. No.	Description of Article Liable to Duty	Rate of Duty
1	Asphalt, bitumen, pitch, and tar of all kinds, whether imported in crude form or after treatment or preparation, and also mixtures of any two or more of those substances.	Per cwt. 3d.
2	Any article (not otherwise liable to duty) which, in the opinion of the Revenue Commissioners, is linoleum.	Per sq. yard 6d
3	Any article (not otherwise liable to duty) which, in the opinion of the Revenue Commissioners, is oilcloth.	Per sq. yard. 2d
4	Articles made wholly or mainly of asbestos.	Per cwt. 1/-
5	Starch and dextrin.	Per cwt. 3/-
6	Rice, rice flour, and rice meal, excluding any preparation which, in the opinion of the Revenue Commissioners, is made from rice husk.	Per cwt. 2/-
7	Tiles and slabs of all kinds made wholly or partly of clay, earthenware, or cement, and not otherwise liable to duty.	Per cwt. 5/-
8	Roofing slates	Per cwt. 5/-
9	(a) Wool ( b ) wool waste, other than flock.	Per cental of 100 lbs. 10/-
10	Glazed pipes made wholly or mainly of clay or earthenware, and glazed connections (for pipes of any kind) made wholly or mainly of clay or earthenware.	Per cwt. 9d.
11	Grapes.	Per lb. 1d.
12	Dried peas.	Per lb. ½d.

PART II

13	Glass of all kinds imported in sheets or strips, whether flat or bent, curved or otherwise shaped.	10%
14	Glassware (not otherwise liable to duty and not containing any goods at importation) which, in the opinion of the Revenue Commissioners, is suitable for domestic or household use or ornament.	10%
15	Paper without any matter or design printed thereon.	5%
16	Paper which has a design or pattern printed thereon and is, in the opinion of the Revenue Commissioners, primarily suitable for use as wall-paper.	5%
17	Empty glass bottles and empty glass jars not otherwise liable to duty, excluding glass bottles and jars which, in the opinion of the Revenue Commissioners, are primarily suitable for laboratory use.	10%

THIRD SCHEDULE

SUGAR, MOLASSES, GLUCOSE, SACCHARIN.—RATES OF DUTIES, DRAWBACKS AND ALLOWANCES.

PART I

DUTIES

Goods	Customs Duties	EXCISE DUTIES
Sugar and Molasses made wholly from Beet grown in Saorstát Eireann.	All Other Goods
	s. d.	s. d.	s. d.
Sugar which, when tested by the polariscope, indicates a polarisation exceeding ninety-eight degrees the cwt.	21 0	4 8	21 0
Sugar of a polarisation not exceeding seventy-six degrees	10 1	2 3	10 1
Sugar of a polarisation:—
Exceeding—
76 and not exceeding 77 degrees the cwt.	10 4.9	2 3.7	10 4.9
77 78	10 9.0	2 4.6	10 9.0
78 79	11 1.0	2 5.5	11 1.0
79 80	11 5.0	2 6.4	11 5.0
80 81	11 9.1	2 7.3	11 9.1
81 82	12 1.1	2 8.2	12 1.1
82 83	12 5.1	2 9.1	12 5.1
83 84	12 9.7	2 10.1	12 9.7
84 85	13 2.2	2 11.1	13 2.2
85 86	13 6.7	3 0.1	13 6.7
86 87	13 11.3	3 1.1	13 11.3
87 88	14 4.3	3 2.3	14 4.3
88 89	14 9.4	3 3.4	14 9.4
89 90	15 3.4	3 4.7	15 3.4
90 91	15 9.5	3 6.1	15 9.5
91 92	16 3.5	3 7.4	16 3.5
92 93	16 9.6	3 8.8	16 9.6
93 94	17 3.6	3 10.1	17 3.6
94 95	17 9.6	3 11.4	17 9.6
95 96	18 3.7	4 0.8	18 3.7
96 97	18 9.7	4 2.1	18 9.7
97 98	19 3.8	4 3.5	19 3.8
Molasses (except when cleared for use by a licensed distiller in the manufacture of spirits) and invert sugar, and all other sugar and extracts from sugar which cannot be completely tested by the polariscope, and on which duty is not specially charged by reference to the other provisions of this Part of this Schedule:-
If containing 70 per cent. or more of sweetening matter the cwt.	13 10	3 1	13 10
If containing less than 70 per cent. and more than 50 per cent. of sweetening matter	10 1	2 3	10 1
If containing not more than 50 per cent. of sweetening matter	5 0	1 1	5 0
The amount of sweetening matter to be taken to be the total amount of sugar contained in the article as determined by analysis in manner directed by the Revenue Commissioners.
Glucose:—
Solid the cwt.	13 10	—	13 10
Liquid	10 1	—	10 1
Saccharin (including substances of a like nature or use) the oz.	6 4	—	6 4

PART II

DRAWBACKS AND ALLOWANCES.

A.—CUSTOMS.

Nature of Drawback or Allowance	Amount or Rate of Drawback or Allowance
(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar or molasses(including sugar or molasses produced from duty-paid sugar or molasses) which has passed a refinery in Saorstát Eireann.	In the case of molasses produced in bond, an amount equal to the duty paid, and, in any other case, an amount equal to the duty which would be chargeable on the importation of the like article.
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used.	An amount equal to the duty paid in respect of the sugar or glucose.
(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Saorstát Eireann any duty-paid sugar, molasses, glucose or saccharin has been used.	An amount equal to the duty chargeable in respect of that quantity of the sugar, molasses, glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods, or, in the case of residual products, to be contained in the goods.
(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Eireann from sugar on which the import duty has been paid at the current rate and delivered to a licensed distiller for use in the manufacture of spirits, the cwt.	s. d. 5 0
(5) Allowance to a refiner on molasses, used solely for the purpose of food for stock; produced in Saorstát Eireann from sugar on which the import duty has been paid at the current rate the cwt	s. d. 5 0

B.—EXCISE.—SUGAR AND MOLASSES MADE WHOLLY FROM BEET CROWN IN SAORSTÁT EIREANN.

Nature of Drawback or Allowance	Amount or Rate of Drawback or Allowance
(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar or molasses.	An amount equal to the duty paid.
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar has been used.	An amount equal to the duty paid in respect of the sugar.
(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Saorstát Eireann any duty-paid sugar or molasses has been used.	An amount equal to the duty paid in respect of that quantity of the sugar or molasses which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods.
(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Eireann from sugar on which the Excise duty has been paid and delivered to a licensed distiller for use in the manufacture of spirits the cwt.	s. d. 1 1
(5) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Saorstát Eireann from sugar on which the excise duty has been paid the cwt.	s. d. 1 1

C.—EXCISE.—ALL OTHER GOODS.

Nature of Drawback or Allowance	Amount or Rate of Drawback or Allowance
(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar, molasses, glucose or saccharin.	An amount equal to the duty paid.
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used.	An amount equal to the duty paid
(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Saorstát Eireann any duty-paid sugar, molasses, glucose or saccharin has been used.	An amount equal to the duty paid in respect of that quantity of the sugar, molasses, glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods.
(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Eireann from sugar on which the Excise duty has been paid at the current rate and delivered to a licensed distiller for use in the manufacture of spirits. the cwt.	s. d. 5 0
(5) Drawback on the deposit of duty-paid glucose in a warehouse approved by the Revenue Commissioners under Section 2 of the Manufactured Tobacco Act, 1863, for the manufacture of cavendish and negrohead tobacco.	An amount equal to the drawback which would have been payable on the export of the glucose.
(6) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Saerstát Eireann from sugar on which the Excise duty has been paid at the current rate the cwt.	s. d. 5 0

FOURTH SCHEDULE

DUTY ON RAW FRUIT.

Ref. No.	Description of Fruit	Rate of Duty
1	Apples.	1d. per lb.
2	Pears.	1d. per lb.
3	Plums (including damsons, prunes, and greengages):—
	( a ) imported on or after any 1st day of August and on or before the next following 31st day of October.	2d. per lb.
	( b ) imported on or after any 1st day of November and on or before the next following 31st day of July.	1d. per lb.
4	Cherries imported on or after any 24th day of June and on or before the next following 31st day of July.	3d. per lb.
5	Strawberries, imported on or after any 15th day of June and on or before the next following 31st day of July.	3d. per lb.
6	Raspberries (including loganberries) imported on or after any 1st day of July and on or before the next following 31st day of August.	3d. per lb.
7	Currants.	3d. per lb.
8	Gooseberries.	3d. per lb.

FIFTH SCHEDULE

DUTIES ON TOBACCO.

PART I

CUSTOMS DUTY

	Full (per lb.)	Preferential (per lb.)
Unmanufactured:—	s. d.	s. d
If Stripped or Stemmed:—
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof	10 0½	—
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof	11 1½	—
If Unstripped or Unstemmed:—
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof	10 0	—
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof	11 1	—
Manufactured, viz.:—
Cigars	19 1	15 10⁵/₆
Cigarettes	15 5	12 10¹/₆
Cavendish or Negrohead	14 7	12 1⁵/₆
Cavendish or Negrohead Manufactured in Bond	12 8	10 6²/₃
Other Manufactured Tobacco	12 8	10 6²/₃
Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof	12 0	10 0
Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof	14 7	12 1⁵/₆

PART II

EXCISE DUTIES.

Unmanufactured, viz:—	s. d.
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof the lb.	9 2
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof	10 2
Manufactured, viz:—
Cavendish or Negrohead Manufactured in Bond	11 11

PART III

Unmanufactured, viz:—	s. d.
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof the lb.	8 0
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof	8 11
Unmanufactured, viz:—
Cavendish or Negrohead Manufactured in Bond	10 5

SIXTH SCHEDULE

DUTIES ON BOOTS AND SHOES.

Ref. No.	Description of Article Liable to Duty	Rate of Duty
1	Boots and shoes of which the upper is wholly or mainly of leather and skin, or either of them, but excluding boots made wholly or mainly of rubber, rubber-proofed material, rubber-coated material, or a combination of two or more of those materials.	An amount equal to thirty per cent. of the value of the article.
2.	Shaped soles, shaped heels, shaped uppers, and shaped parts of soles, heels, or uppers, made wholly or mainly of leather and skin or either of them.	An amount equal to thirty per cent. of the value of the article.
3	Boots and shoes of which the upper is neither wholly nor mainly made of leather and skin or either of them, but excluding boots made wholly or mainly of rubber, rubber-proofed material, rubber-coated material, or a combination of two or more of those materials, and also excluding shoes of which the soles are made wholly or partly of rubber or of a material which, in the opinion of the Revenue Commissioners, is artificial rubber or an imitation of rubber or contains rubber as an ingredient.	An amount equal to twenty per cent. of the value of the article.
4	Shaped soles, shaped heels, shaped uppers and shaped parts of soles, heels, or uppers, which are neither wholly nor mainly made of leather and skin or either of them.	An amount equal to twenty per cent. of the value of the article.
5	Boots made wholly or mainly of rubber, rubber-proofed material, rubber-coated material, or a combination of two or more of those materials.	whichever of the following rates is applicable, that is to say:— (a) if the over-all length of the boot, measured from heel to toe on the outside exceeds nine inches — two shillings per boot; ( b ) if the said over-all length does not exceed nine inches — ninepence per boot.
6	Shoes of which the soles are made wholly or partly of rubber or of a material which, in the opinion of the Revenue Commissioners, is artificial rubber or an imitation of rubber or contains rubber as an ingredient, and of which the uppers are not made wholly or mainly of leather and skin or either of them.	Sixpence per shoe.

SEVENTH SCHEDULE

TERMINATION OF CERTAIN DUTIES OF CUSTOMS.

PART I

DUTIES IMPOSED BY THE FINANCE ACT, 1932 (No. 20 of 1932).

Ref. No.	Enactment Imposing or Defining the Duty	Particulars of the Duty	General Description of the Duty
1	Section 16.	The duty imposed by the said Section 16, but so far only as it is chargeable on clocks and component parts of clocks.	The duty on clocks and clock parts
2	First Schedule, reference number, 13.	The duty mentioned at the said reference number 13.	The duty on certain polishing preparations.
3	First Schedule, reference number 27.	The duty mentioned at the said reference number 27 but so far only as that duty is chargeable on articles mentioned in paragraph (a)in the second column at the said reference number.	The duty on certain steel or iron cutlery.

PART II

DUTIES IMPOSED BY THE FINANCE (CUSTOMS DUTIES) (No. 4) ACT, 1932 (No; 34 OF 1932).

4	First Schedule, reference number 6.	The duty mentioned at the said reference number 6.	The duty on certain cuff links, studs, etc.
5	First Schedule, reference number 19.	The duty mentioned at the said reference number 19.	The duty on certain kinds of stone.
6	First Schedule, reference number 21.	The duty mentioned at the said reference number 21, as amended at reference number 7 in the Seventh Schedule to the Finance Act, 1933 (No. 15 of 1933).	The duty on roof and felting substitutes.

PART III

DUTY IMPOSED BY THE FINANCE ACT, 1933 (No. 15 of 1933).

Ref. No.	Enactment Imposing or Defining the Duty	Particulars of the Duty	General Description of the Duty
7	Section 6.	The duty imposed by the said section 6 as amended by section 21 of the Finance Act, 1934 (No. 31 of 1934).	The duty on certain fruit.

PART IV

8	First Schedule, reference number 17.	The duty mentioned at the said reference number 17.	The duty on certain tinned fruits.
9	First Schedule, reference number 19.	The duty mentioned at the said reference number 19.	The duty on certain metal window frames.

EIGHTH SCHEDULE

AMENDMENTS OF CERTAIN FINANCE ACTS.

PART I

FINANCE (CUSTOMS DUTIES) (No. 2) ACT, 1931 (No. 39 of 1931).

Ref. No.

Section or Schedule Amended

Nature of Amendment

General Subject Matter of Amendment

Subsection (3) of section 1, as amended by section 5 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932).

(a) The duty imposed by the said sub-section (3) shall be charged, levied, and paid at the rate of an amount equal to forty per cent. of the value of the article in lieu of the rate fixed by the said section 5; and

(b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty.

Change of rate of duty on harness.

PART II

FINANCE ACT, 1932 (No. 20 of 1932).

Ref. No.	Section or Schedule Amended	Nature of Amendment	General Subject Matter of Amendment
2	Section 22, as amended by subsequent enactments.	The following words and paragraphs shall be added at the end of sub-section (7) of the said section 22, that is to say:— "and (j) polishing preparations of all kinds, and (k) surgical dressings of textile material."	Additions to articles liable to package duty.
3	Section 24.	(a) The duty imposed by the said section 24 shall, in respect of articles to which paragraph (b) of sub-section (1) of that section applies, be charged levied, and paid at the rate of one shilling the pound in lieu of the rate mentioned in the said section, and (b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty when chargeable at the rate of one shilling the pound in pursuance of the foregoing paragraph.	Change of rate of duty on dead poultry and wild birds.
4	First Schedule, reference number 8.	(a) The duty mentioned at the said reference number 8 shall be charged, levied, and paid at the rate of an amount equal to fifty per cent. of the value of the article in lieu of the rate mentioned in the third column at the said reference number, and (b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty.	Change of rate of duty on putty, paints. and distempers.
5	First Schedule. reference number 35.	The following words shall be added at the end of the second column, that is to say:— "and presses for racquets used in any of the games of tennis, lawn tennis, badminton, racquets, or any similar game."	Exclusion of racquet presses from the duty on sports requisites.

PART III

FINANCE (CUSTOMS DUTIES) (No. 4) ACT, 1932 (No. 34 of 1932).

Ref. No.	Section or Schedule Amended	Nature of Amendment	General Subject Matter of Amendment
6	First Schedule, reference number 9.	The following provision shall be inserted in the fifth column, that is to say:— "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 mentioned at this reference number 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."	The duty on egg-box fillers and flats.
7	First Schedule, reference number 14.	(a) The following sub-paragraph shall be added at the end of paragraph (b)in the second column, that is to say:— "(12) memorial plates and memorial tablets." and (b) in paragraph (d)in the second column (inserted by amendment at reference number 9 in the Seventh Schedule to the Finance Act, 1934 (No. 31 of 1934) ) the words "one and one-half inches" shall be deleted, and the words "two and three-quarter inches" shall be inserted in lieu of the said words so deleted.	The duty on certain brass, bronze, etc. articles.
8	First Schedule, reference number 16.	(a) The following sub-paragraph shall be added to paragraph (d)(as amended by subsequent enactments) in the second column, that is to say:— "(49) presses for racquets used in any of the games of tennis, lawn tennis, badminton, racquets, or any similar game," and (b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the duty mentioned at the said reference number 16, as amended by subsequent enactments, including the amendment made by the foregoing paragraph.	The duty on certain wooden articles.
9	Second Schedule, reference number 5.	(a) The duty mentioned at the said reference number 5 shall be charged, levied, and paid at the rate of two shillings the pound in lieu of the rate mentioned in the third column at the said reference number, and (b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty.	Change of rate of duty on tinned meat, etc.

PART IV

FINANCE ACT, 1933 (No. 15 of 1933).

First Schedule, Part I, reference number 5.

(a) The duty mentioned at the said reference number 5 shall be charged, levied, and paid at the rate of an amount equal to forty per cent. of the value of the article in lieu of the rate mentioned in the third column at the said reference number, and

(b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty.

Change of rate of duty on leather foot-balls.

First Schedule, Part I, reference number 14.

(a) In paragraph (e)in the second column, the words "two and three-eighths inches" shall be deleted and the words "three and one-half inches "shall be inserted in lieu of the words so deleted, and

(b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the duty mentioned at the said reference number 14, whether such duty is chargeable at the rate mentioned in the third column at the said reference number or at a rate mentioned in section 5 of the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933).

The duty on empty glass bottles and jars.

PART V

FINANCE (CUSTOMS AND EXCISE DUTIES) ACT, 1933 (No. 52 of 1933.)

First Schedule, reference number 8.

In the second column, the words "or slabs" shall be deleted and the words "slabs, pillars, or posts" shall be inserted in lieu of the words so deleted.

Extension of the duty on cement bricks, blocks, etc.

First Schedule, reference number 10.

The following provisions shall be inserted in the fourth column, that is to say:—

" Section 25 of the Finance Act, 1924 (No. 27 of 1924), shall not apply to the duty mentioned at this reference number, and accordingly the minimum charge imposed by that section shall not be chargeable in respect of the said duty.

"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 mentioned at this reference number 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."

The duty on certain printed matter.

PART VI

FINANCE ACT, 1934 (No. 31 of 1934).

14	First Schedule, reference number 5.	The following paragraphs shall be added at the end of the second column, that is to say:— "(h) cabinets for sterilising utensils for dairy or creamery use or milk delivery bottles or both such utensils and such bottles; (i) washing-troughs."	Extension of the duty on galvanised iron or steel articles.
15	First Schedule, reference number 6.	The following paragraph shall be added at the end of the second column, that is to say:— "(v) connections which, in the opinion of the Revenue Commissioners, are of a kind suitable for use in relation to under-ground gas-pipes, water-pipes, or sewage-pipes, and are, at every opening, of an internal diameter of not less than three inches and not more than fifteen inches, but excluding any such connections which are, at two or more openings, constructed for joining by means of bolts or studs."	Extension of the duty on cast iron articles.
16	First Schedule, reference number 15.	The following paragraph shall be added at the end of the second column, that is to say:— "( c ) articles which, in the opinion of the Revenue Commissioners, are heads or shafts suitable for use as component parts of the clubs or sticks mentioned in the preceding paragraph (b), and are, in the opinion aforesaid, wholly or substantially manufactured."	Extension of the duty on golf clubs.
17	First Schedule, reference number 16.	The duty mentioned at the said reference number 16 shall be charged, levied, and paid at the rate of an amount equal to forty per cent. of the value of the article in lieu of the rate mentioned in the third column at the said reference number.	Change of rate of duty on certain leather bags, etc.
18	First Schedule, reference number 21.	In paragraph (c)in the second column, the word "cotton" shall certain articles be deleted and the words "woven cotton fabric" shall be inserted in lieu of the word so deleted.	The duty on of woven fabric.
19	First Schedule, reference number 23.	The duty mentioned at the said reference number 23 shall be charged, levied, and paid at the rate of an amount equal to fifty per cent. of the value of the article in lieu of the rate mentioned in the third column at the said reference number.	Change of rate of duty on bias binding.

PART VII

FINANCE (MISCELLANEOUS PROVISIONS) ACT, 1935 (No. 7 of 1935).

Ref. No.

Section or Schedule Amended

Nature of Amendment

General Subject Matter of Amendment

Section 1.

In sub-section (2) of the said section 1, paragraph (b) shall be deleted and the following paragraph shall be inserted in the said sub-section in lieu of the paragraph so deleted, that is to say:-

"( b ) on any mineral hydrocarbon light oil which is shown, to the satisfaction of the Revenue Commissioners, to be intended for use in Saorstát Eireann in any process of dyeing textiles carried on by way of trade or in any process of cleaning articles of any kind carried on by way of trade."

Extension of exemption from the duty on mineral hydro carbon light oil.

Irish Legislation

Finance Act, 1935