PART II.

Customs and Excise.

6. —The duties of excise chargeable under section 28 of the Finance Act, 1925 (No. 28 of 1925) on cider and perry shall cease to be chargeable or leviable as on and from the 1st day of July, 1926, and no duty of excise shall be chargeable or leviable on cider or perry which is sold or kept for sale in Saorstát Eireann on or after that date.

7. —A customs duty at the rate of two shillings and sixpence the hundredweight shall be charged, levied, and paid on all oatmeal imported into Saorstát Eireann on or after the 22nd day of April, 1926.

8. —(1) A customs duty of an amount equal to thirty-three and one-third per cent, of the value of the article shall be charged, levied, and paid on all apparatus for the transmission and reception or the transmission only or the reception only of messages or other communications by wireless telegraphy, whether such apparatus is completely or partially manufactured, and on all component parts and accessories (including cases, cabinets, and other containers) of such apparatus, whether such parts and accessories are completely or partially manufactured, imported into Saorstát Eireann on or after the 22nd day of April, 1926.

(2) The duty imposed by this section shall be charged and levied in lieu and stead of any other customs duty which might otherwise be chargeable on any such article.

(3) Whenever it is proved to the satisfaction of the Revenue Commissioners that any article capable of use as a component part or an accessory of any such apparatus as aforesaid is imported for use or has been and is being used exclusively for some other purpose, the Revenue Commissioners shall, subject to such conditions (if any) as they think fit to impose, either (as the case may require) allow the article to be imported without payment of the duty imposed by this section or repay any such duty paid on importation.

(4) Whenever the Revenue Commissioners are satisfied that any article liable to the duty imposed by this section is imported for use exclusively for the purpose of imparting or receiving instruction in wireless telegraphy in a school or college, they may, subject to compliance with such conditions (if any) as they think fit to impose, permit such article to be imported without payment of the duty imposed by this section.

(5) Section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to articles liable to the duty imposed by this section and any such articles re-imported into Saorstát Eireann after exportation therefrom shall be exempt from the duty aforesaid if it is shown to the satisfaction of the Revenue Commissioners either—

(a) that the articles had not been imported previous to their exportation; or

(b) that the articles had been first imported prior to the 22nd day of April, 1926; or

(c) that the articles had been first imported on or after the 22nd day of April, 1926, and the duty aforesaid had been duly paid thereon:

Provided that articles which have been imported and exported by way of transit only under bond shall not be deemed to have been imported or exported for the purposes of this provision.

(6) Whenever the Revenue Commissioners are satisfied that any partially manufactured article liable to the duty imposed by this section is imported for further manufacture and subsequent exportation, they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of the duty aforesaid.

(7) The value of any article for the purposes of this section shall be taken to be the price which an importer would give for the article if the article were delivered, freight and insurance paid, in bond, at the place of importation, and duty shall be paid on that value as fixed by the Revenue Commissioners.

(8) In this section the expression “wireless telegraphy” includes wireless telephony.

9. —(1) In lieu of the additional customs duties in respect of immature spirits specified in Part II of the First Schedule to the Finance Act, 1920, there shall be charged, levied, and paid as on and from the 22nd day of July, 1926, the additional customs duties in respect of immature spirits specified in Part I of the Second Schedule to this Act.

(2) In lieu of the additional excise duties in respect of immature spirits specified in Part III of the First Schedule to the Finance Act, 1920, there shall be charged, levied, and paid as on and from the 22nd day of July, 1926, the additional excise duty in respect of immature spirits specified in Part II of the Second Schedule to this Act.

(3) The duties imposed by this section shall not be charged or levied on any mixture, compound, or preparation which on importation is charged with duty in respect of the spirit contained in it or used in its preparation or manufacture if the mixture, compound, or preparation is one which is recognised by the Revenue Commissioners as being used for medical purposes.

(4) If any person proves to the satisfaction of the Revenue Commissioners that any spirits, in respect of which the duty imposed by this section has been paid, are spirits to which the restrictions contained in the Immature Spirits (Restriction) Act, 1915, as amended by any Act of the Oireachtas passed or to be passed in the financial year now current do not apply, and that such spirits have been delivered to him and used solely in the manufacture or preparation of an article recognised by the Revenue Commissioners as an article used for medical purposes or have been used for scientific purposes, such person shall, subject to compliance with the regulations made or to be made by the Revenue Commissioners under section 4 of the Finance Act, 1918, be entitled to obtain from the Revenue Commissioners repayment of the amount of the duty imposed by this section paid in respect of the spirits so used.

10. —(1) In lieu of the present customs duties in respect of wine, there shall (subject to the provisions of this Act) be charged, levied, and paid as on and from the 22nd day of April, 1926, the following customs duties on all wine imported into Saorstát Eireann, that is to say:—

(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties imposed by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.”

(3) For the purposes of this section, wine rendered sparkling or effervescent and bottled in warehouse shall be deemed to be sparkling wine imported in bottle, and upon delivery for home consumption shall be charged with the duty imposed on sparkling wine by this section, and the time when the wine is entered for home consumption shall be deemed to be the time of importation.

(4) In this section the word “wine” includes the lees of wine.

11. —(1) The new import duties which were first imposed by section 12 of the Finance (No. 2) Act, 1915, and were (with the exception of the duty on records and other means of reproducing music) continued up to the 1st day of May, 1926, by section 23 of the Finance Act, 1925 (No. 28 of 1925), shall, with the exception aforesaid and the further exception of the duty on blank film on which no picture has been impressed, continue to be charged, levied, and paid on and from the said 1st day of May, 1926, up to the 1st day of May, 1927.

(2) Whenever the Revenue Commissioners are satisfied that any cinematograph film imported into Saorstát Eireann is of an educational character, they shall, subject to compliance with such conditions as they think fit to impose, exempt such film from payment of the duty on cinematograph films included in the duties continued by this section.

(3) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties continued by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.”

12. —(1) The additional duties on dried fruits which were first imposed by section 8 of the Finance (No. 2) Act, 1915, and were continued up to the 1st day of August, 1926, by section 24 of the Finance Act, 1925 (No. 28 of 1925), shall continue to be charged, levied, and paid on and from the said 1st day of August, 1926, up to the 1st day of August, 1927.

(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties continued by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.”

13. —The duty imposed by section 16 of the Finance Act, 1925 (No. 28 of 1925), shall not be charged or levied on any component parts of corsets made wholly or mainly of non-textile materials.

14. —So much of sub-section (1) of section 29 of the Finance Act, 1924 (No. 27 of 1924), as enacts that section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to articles liable to the duty imposed by section 22 of the said Finance Act, 1924 , shall cease to have effect, and the said section 29 shall be construed and have effect as if all references therein to the said duty were omitted therefrom.

15. —Sub-section (3) of section 15 of the Finance Act, 1924 (No. 27 of 1924), shall be construed and have effect as if the word “caramel” were omitted therefrom.

16. —Neither the customs duty imposed by section 21 of the Finance Act, 1924 (No. 27 of 1924), nor the customs duty imposed by section 22 of the Finance Act, 1925 (No. 28 of 1925), shall be charged or levied on any of the following substances when imported otherwise than as a part or ingredient of any article or preparation, that is to say, sodium carbonate, sodium silicate, caustic soda, potassium carbonate, caustic potash, ammonia, or borax.

17. —Articles which are liable to duty under section 15 of the Finance Act, 1924 (No. 27 of 1924) or under section 16 of that Act or under section 21 of the Finance Act, 1925 (No. 28 of 1925), and contain no dutiable ingredients other than saccharin to an extent not exceeding one per cent., and are shown to the satisfaction of the Revenue Commissioners to be intended for use exclusively because of or as a preventive of or remedy for disease shall, subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, be admitted without payment of any duty whether imposed by one of the said sections or otherwise.

18. —On and after the 1st day of November, 1926, entertainments duty within the meaning of section 1 of the Finance (New Duties) Act, 1916, shall not be charged or levied on payments for admission to any entertainment as respects which it is proved to the satisfaction of the Revenue Commissioners that the entertainment consists solely of one or more courses between greyhounds.

19. —(1) Section 68 of the Spirits Act, 1880, shall be construed and have effect as if the following two sub-sections were respectively inserted therein in lieu of sub-section (3) and sub-section (7) respectively now contained therein, that is to say:—

“(3) If the spirits are for home consumption they must be drawn off into either—

(a) imperial or reputed quart bottles; or

(b) imperial or reputed pint bottles; or

(c) imperial one-half-pint bottles; or

(d) imperial one-quarter-pint bottles; or

(e) imperial one-eighth-pint bottles,

and packed in cases containing either—

(f) one or more dozen imperial or reputed quart bottles; or

(g) two or more dozen imperial or reputed pint bottles; or

(h) thirty-two imperial one-half-pint bottles or any multiple of thirty-two imperial one-half-pint bottles; or

(i) sixty-four imperial one-quarter-pint bottles or any multiple of sixty-four imperial one-quarter-pint bottles; or

(j) one hundred and twenty-eight imperial one-eighth-pint bottles or any multiple of one hundred and twenty-eight imperial one-eighth-pint bottles.

“(7) Spirits so bottled may not be removed for home consumption—

(a) by a distiller who is not licensed as a dealer, in a quantity less than—

(i) five dozen imperial or reputed quart bottles, or

(ii) ten dozen imperial or reputed pint bottles, or

(iii) one hundred and sixty imperial one-half-pint bottles, or

(iv) three hundred and twenty imperial one-quarter-pint bottles, or

(v) six hundred and forty imperial one-eighth-pint bottles;

(b) by any other person in a quantity less than—

(i) one dozen imperial or reputed quart bottles, or

(ii) two dozen imperial or reputed pint bottles, or

(iii) thirty-two imperial one-half-pint bottles, or

(iv) sixty-four imperial one-quarter-pint bottles, or

(v) one hundred and twenty-eight imperial one-eighth-pint bottles.”

(2) Section 3 of the Customs and Inland Revenue Act, 1880, is hereby repealed and in lieu thereof it is hereby enacted that foreign spirits bottled in accordance with the regulations of the Revenue Commissioners in any customs or excise warehouse in either—

(a) imperial or reputed quart bottles, or

(b) imperial or reputed pint bottles, or

(c) imperial one-half-pint bottles, or

(d) imperial one-quarter-pint bottles, or

(e) imperial one-eighth-pint bottles,

and packed in cases containing either—

(f) one or more dozen imperial or reputed quart bottles, or

(g) two or more dozen imperial or reputed pint bottles, or

(h) thirty-two imperial one-half-pint bottles or any multiple of thirty-two imperial one-half-pint bottles, or

(i) sixty-four imperial one-quarter-pint bottles or any multiple of sixty-four imperial one-quarter-pint bottles, or

(j) one hundred and twenty-eight imperial one-eighth-pint bottles or any multiple of one hundred and twenty-eight imperial one-eighth-pint bottles,

may be entered and cleared for home consumption, and there shall be charged upon the delivery for home consumption of such spirits, in addition to the duties of customs and any other charges thereon, the rate following, that is to say:—

for every one dozen imperial or reputed quart bottles or two dozen imperial or reputed pint bottles or thirty-two imperial one-half-pint bottles, or sixty-four imperial one-quarter-pint bottles, or one hundred and twenty-eight imperial one-eighth-pint bottles    -      -      -   threepence,

and such rate shall be deemed to be a duty of customs or to be a duty of excise according as the same is payable in respect of spirits delivered from a customs warehouse or from an excise warehouse.

20. —(1) The excise duties chargeable under section 13 of the Finance Act, 1920, on mechanically propelled vehicles shall, as on and from the 1st day of January, 1927, be charged, levied, and paid at the rates specified in the Third Schedule to this Act in lieu of the rates specified in the Second Schedule to the said Finance Act, 1920.

(2) Whenever, on or after the 22nd day of May, 1926, and before the 1st day of January, 1927, duty is paid under the said section 13 of the Finance Act, 1920, on a vehicle of the class mentioned in sub-paragraph (a) of paragraph 6 of the Third Schedule to this Act, such duty shall be charged, levied, and paid at the rate specified in the said sub-paragraph (with the reduction appropriate to the period in respect of which the duty is paid) in lieu of the rate specified in the Second Schedule to the said Finance Act, 1920.

(3) Sub-sections (2), (3) and (5) of the said section 13 of the Finance Act, 1920, as amended and adapted by subsequent enactments, and also all orders and regulations heretofore made thereunder and for the time being in force shall apply to the said duties when charged at the rates specified in the Third Schedule to this Act as fully as they apply to the said duties when charged at the rates specified in the Second Schedule to the said Finance Act, 1920.

(4) Sub-section (4) of the said section 13 of the Finance Act, 1920, is hereby repealed and in lieu thereof it is hereby enacted that no duty shall be charged or levied under the said section 13 as amended by this section in respect of—

(a) refuse carts, sweeping machines, or watering machines used exclusively for cleansing public streets and roads, or

(b) ambulances, road rollers, or fire engines, or

(c) vehicles kept by a local authority and used exclusively for the purpose of the fire brigade service of such local authority.

(5) The Roads Act, 1920, and all orders heretofore made thereunder and for the time being in force shall apply to the duties chargeable under the said section 13 of the Finance Act, 1920, when charged at the rates specified in the Third Schedule to this Act as fully as they apply to the said duties when charged at the rates specified in the Second Schedule to the said Finance Act, 1920, and all references in the said Roads Act, 1920, to the said section 13 shall in relation to the said duties when charged at the rates specified in the said Third Schedule to this Act be construed as referring to the said section 13 as amended and applied by this section.

21. —(1) The fee of five shillings payable under sub-section (2) of section 3 of the Motor Car Act, 1903, on the taking out of a licence to drive a motor car shall not be payable in respect of any such licence taken out on or after the 22nd day of April, 1926, and in lieu of such fee there shall be charged, levied, and paid on and by every person who, on or after the 22nd day of April, 1926, takes out under the said section 3 a licence to drive a motor car an excise duty of ten shillings.

(2) The said duty shall be charged, levied, and paid on the taking out of the licence and shall be collected by and paid to the council by whom the licence is granted and shall be paid by such council into the Exchequer in accordance with such directions as may from time to time be given by the Minister for Finance.

(3) Every council of a county or county borough and their officers shall as on and from the 22nd day of April, 1926, have within their county or county borough for the purpose of levying the duty imposed by this section the same powers, duties, and liabilities as the Revenue Commissioners and their officers have with respect to duties of excise, and all enactments relating to duties of excise and to punishments and penalties in connection therewith shall apply accordingly.

22. —There shall be charged, levied, and paid for and upon every licence to act and carry on business as a bookmaker issued under any Act passed or to be passed during the financial year beginning on the 1st day of April, 1926, an excise duty at the following rates, that is to say:—

(a) on a licence expressed to be in force for one year—ten pounds,

(b) on a licence expressed to be in force for any period less than one year—two pounds for every day of such period.

23. —(1) An excise duty of twenty pounds shall be charged, levied, and paid on the registration and also on every renewal of the registration of any premises in any register of premises maintained under any Act passed or to be passed in the financial year beginning on the 1st day of April, 1926, providing for the registration of premises in which the business of bookmaking is carried on.

(2) The duty imposed by this section shall be charged and levied on and shall be paid by the person who is entered in such register as the proprietor of the premises in respect of the registration or renewal of the registration of which the duty is chargeable.

24. —(1) There shall be charged, levied, and paid on and by every bookmaker who makes, lays, or otherwise enters into any bets on or after the 1st day of November, 1926, an excise duty (in this Act referred to as the duty on bets) at the rates hereinafter mentioned on the amount of every bet entered into by him on or after the said 1st day of November, 1926, that is to say, when either the event which is the subject of the bet is a horse race and the bet is entered into during the meeting of which such race is an item and at the place at which such meeting is held or the event which is the subject of the bet is a greyhound coursing contest or one or more courses in such a contest and the bet is entered into during such contest or during the meeting of which such contest is an item and at the place at which such contest is held, two and one-half per cent, of the amount of the bet, and, in every other case, five per cent. of the amount of the bet.

(2) For the purpose of this section the amount of a bet shall be the sum of money which by the terms of the bet the bookmaker will be entitled to receive, retain, or take credit for if the event the subject of the bet is determined in his favour.

(3) Whenever it is proved to the satisfaction of the Revenue Commissioners that a bet in respect of which the duty imposed by this section is chargeable has become void for any reason other than the mutual consent of the parties thereto or that the amount of a bet in respect of which the said duty is chargeable has not been and is not likely to be collected by the bookmaker, the Revenue Commissioners may, subject to such conditions as they may think fit to impose, either (as the case may require) repay the duty paid or remit the duty chargeable in respect of such bet.

(4) Every person who fails or neglects to pay any sum payable by him in respect of the duty imposed by 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.

25. —(1) The Revenue Commissioners may make regulations for securing the payment of the duty on bets and generally for carrying the provisions of this Act in relation to such duty into effect and in particular for—

(a) the supply, use, and supervision of tax-paid betting pads, and the making of refunds in respect of unused or partially used such pads, and

(b) the supply, use, and defacement of tax-paid betting tickets, and the making of refunds in respect of unused such tickets, and

(c) entering into arrangements with and taking security from bookmakers desiring to pay the duty on bets on the basis of returns furnished by them, and

(d) requiring the production by bookmakers of their books, accounts, vouchers, tax-paid betting pads, tax-paid betting tickets, and other documents relating to the bookmaking business carried on by them, and authorising officers of customs and excise to examine and take copies of or extracts from any such documents, and

(e) granting to bookmakers remissions or refunds (as the case may require) of betting duty in cases in which the whole or any part of the contingent liability of a bookmaker in respect of a bet made, laid, or otherwise entered into by him is shown to the satisfaction of the Revenue Commissioners to have been transferred by such bookmaker to another bookmaker by means of a fresh bet made, laid, or otherwise entered into by the first-mentioned bookmaker with the second-mentioned bookmaker.

(2) Every person who contravenes or fails to comply with a regulation made under 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.

26. —(1) Any officer of customs and excise may at any time enter any premises in which the business of bookmaking is or is believed by such officer to be carried on and may there search for, inspect, and take copies of or extracts from any books, accounts, letters, and other documents there found relating or believed by such officer to relate to the said business of bookmaking and may further require any person found in such premises to produce all documents in such premises relating to the said business.

(2) Every person who resists, obstructs, or impedes an officer of customs and excise in the exercise of any right or power conferred on such officer by this section or refuses without lawful and sufficient excuse to produce any document which he is required by such officer under this section to produce shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of fifty pounds.

27. —(1) There shall be charged, levied, and paid on the occasion hereinafter mentioned on and by every person who, under any Act passed or to be passed during the financial year beginning on the 1st day of April, 1926, takes out or renews a licence for dealing in game an excise duty of three pounds in respect of every licence so taken out or renewed.

(2) The duty imposed by this section in respect of any such licence as aforesaid shall be charged, levied, and paid at the time of taking out such licence and also on every renewal of such licence and shall be paid and collected by means of stamps denoting the amount of such duty impressed on such licences and renewals, and the Stamp Duties Management Act, 1891, shall apply to such duty and stamps.

(3) It shall not be lawful to issue a licence for dealing in game which is liable to the duty imposed by this section nor any renewal of any such licence unless or until such licence or renewal has been duly stamped under this section in respect of such duty and every person who issues any such licence or renewal 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 pounds.