No. 22/1939:

EMERGENCY IMPOSITION OF DUTIES (No. 172) ORDER, 1939.

EMERGENCY IMPOSITION OF DUTIES (No. 172) ORDER, 1939.

WHEREAS it is enacted by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, that the Government may, if and whenever they think proper, by order impose, whether with or without qualifications, limitations, drawbacks, allowances, exemptions, or preferential rates, a customs duty of such amount as they think proper on any particular description or descriptions of goods imported into Ireland on or after a specified day and, where such goods are chargeable with any other customs duty, so impose such first-mentioned duty either in addition to or in substitution for such other duty :

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

1. This Order may be cited as the Emergency Imposition of Duties (No. 172) Order, 1939.

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

3. A duty of customs at the rate of an amount equal to fifty per cent. of the value of the article shall be charged, levied, and paid on every article (not being an advertising card, price card, show card, or similar article or a greeting card) imported on or after the 25th day of January, 1939, which consists either—

(a) of a block or pad composed of a number of sheets or slips of paper which have printed on them successive dates or groups of dates in a particular year together with one or more quotations, mottoes, or apophthegms, or

(b) a picture or design mounted or printed on cardboard, pasteboard, strawboard, millboard, or similar material (hereinafter referred to as the mounting) and having affixed to the mounting a block or pad composed of sheets or slips of paper which have printed on them successive dates or groups of dates in a particular year together with one or more quotations, mottoes, or apophthegms.

4. The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this Order with the substitution of the expression " the area of application of the Acts of the Oireachtas " for the expression " Great Britain and Ireland " and as though the articles chargeable with the said duty were mentioned in the Second Schedule to that Act in the statement of the goods to which fifty per cent. of the full rate is made applicable as a preferential rate.

5. The duty imposed by this Order is in lieu of every (if any) other duty which may be chargeable on the article.

6. Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorize any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty imposed by this Order any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity, but so that no such licence shall be exempt from the provisions of section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938).

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

Dublin.

This 24th day of January, 1939.