No. 218/1937:

EMERGENCY IMPOSITION OF DUTIES (No. 128) ORDER, 1937.

EMERGENCY IMPOSITION OF DUTIES (No. 128) 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, by order impose, whether with or without qualifications, limitations, drawbacks, allowances, exemptions, or preferential rates, a customs duty of such amount as they think proper on any particular description or descriptions of goods imported into Saorstát Eireann on or after a specified day and, where such goods are chargeable with any other customs duty, so impose such first-mentioned duty either in addition to or in substitution for such other duty:

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

1. This Order may be cited as the Emergency Imposition of Duties (No. 128) 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. There shall be charged, levied, and paid on all dolls (other than dolls made wholly or mainly of rubber) which exceed nine pence in value and are, in the opinion of the Revenue Commissioners, completely or substantially manufactured and are imported into Saorstát Eireann on or after the 25th day of August, 1937, a duty of customs at whichever of the following rates produces in each particular case the greater amount of duty, that is to say:—

(a) the rate of an amount equal to fifty per cent. of the value of the article, or

(b) the rate of one shilling the article.

4. The duty imposed by section 7 of the Finance Act, 1936 {No. 31 of 1936), and mentioned at reference number 30 in the First Schedule to that Act, shall not be charged or levied on any article which is chargeable with the duty imposed by this Order.

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

DUBLIN.

This 24th day of August, 1937.