No. 14/1937:

EMERGENCY IMPOSITION OF DUTIES (No. 121) ORDER, 1937.

EMERGENCY IMPOSITION OF DUTIES (No. 121) ORDER, 1937.

WHEREAS it is enacted by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), that the Executive Council may, if and whenever they think proper, do by order all or any of certain things mentioned in that section and, amongst others:—

(a) impose, whether with or without qualifications, limitations, drawbacks, allowances, exemptions, or preferential rates, a customs duty of such amount as they think proper on any particular description or descriptions of goods imported into Saorstát Eireann on or after a specified day and, where such goods are chargeable with any other customs duty, so impose such first-mentioned duty either in addition to or in substitution for such other duty;

(b) vary, in any manner or respect whatsoever, in regard to goods imported into Saorstát Eireann on or after a specified day any customs duty in force at the passing of that Act or imposed by any Act passed or order made after the passing of that Act or any qualification, limitation, drawback, allowance, exemption, or preferential rate in force at the date of such order in relation to any such duty;

NOW, the Executive Council, in exercise of the powers conferred on them by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), and of every and any other power them in this behalf enabling, do hereby order as follows:—

1. This Order may be cited as the Emergency Imposition of Duties (No. 121) Order, 1937.

2. The Interpretation Act, 1923 (No. 46 of 1923), applies to the interpretation of this Order in like manner as it applies to the interpretation of an Act of the Oireachtas.

3. The customs duty charged, levied, and paid under section 8 of the Finance Act, 1934 (No. 31 of 1934), shall, as respects articles imported into Saorstát Eireann on and after the 30th day of January, 1937, be so charged, levied, and paid on articles which are disinfectants, insecticides, verminicides, vermicides, or fungicides, at the rate of 33¹/₃% of the value of the article in substitution for the rate mentioned at reference number 12 of the First Schedule to the said Act.

4. Section 22 of the Finance Act, 1932 (No. 20 of 1932), shall, as respects articles imported into Saorstát Eireann on or after the 30th day of January, 1937, have effect as if at the end of paragraph (g), being the paragraph inserted in sub-section (7) of the said section 22 as mentioned at reference number 4 of the Second Schedule to the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), there were added the words "disinfectants, verminicides, vermicides, and fungicides."

DUBLIN.

This 29th day of January, 1937.