PART II.

Customs and Excise.

6. —(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 2nd day of June, 1930, 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 Éireann” for the expression “Great Britain and Ireland.”

(3) For the purposes of this section wine rendered sparkling or effervescent and bottled in a bonded 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.

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

7. —(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, the duty on blank film on which no picture has been impressed and the duty on motor cars (including motor bicycles and motor tricycles) and accessories and component parts thereof other than tyres) continued up to the 1st day of May, 1930, by section 21 of the Finance Act, 1929 (No. 32 of 1929), shall, with the exceptions aforesaid, continue to be charged, levied, and paid on and from the said 1st day of May, 1930, up to the 1st day of May, 1931.

(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 the 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.”

8. —(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, 1930, by section 22 of the Finance Act, 1929 (No. 32 of 1929), shall continue to be charged, levied, and paid on and from the said 1st day of August, 1930, up to the 1st day of August, 1931.

(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.”

9. —Where the Revenue Commissioners are satisfied, in respect of any article of furniture (other than a bedstead) or any component part of any article of furniture (other than a bedstead) which but for this section would be chargeable with the duty imposed by section 18 of the Finance Act, 1925 (No. 28 of 1925), that the quantity of wood contained in such article or component part forms only an inconsiderable portion of the whole of such, article or component part, the Revenue Commissioners may, subject to compliance with such conditions as they think fit to impose, permit such article or component part to be imported without payment of the said duty or repay any such duty paid on importation.

10. —No duty shall be payable under section 13 of the Finance Act, 1920, as amended by the Finance Act, 1926 (No. 35 of 1926), in respect of a mechanically propelled vehicle which is used solely for the transport (whether by carriage or traction) of lifeboats and their gear.

11. —(1) If any person proves to the satisfaction of the Minister for Local Government and Public Health that he has paid in respect of the whole or any part of the year commencing on the 1st day of January, 1931, or any subsequent year duty under section 13 of the Finance Act, 1920, as amended by the Finance Act, 1926 (No. 35 of 1926) in respect of a mechanically propelled vehicle to which this section applies he shall be entitled to repayment of twenty-five per cent. of the duty so paid.

(2) This section applies to every mechanically propelled vehicle—

(a) which is a mechanically propelled vehicle to which paragraph 6 of the Third Schedule to the Finance Act, 1926 (No. 35 of 1926), applies but is not a hackney carriage within the meaning of section 4 of the Customs and Inland Revenue Act, 1888, and

(b) the engine of which was constructed before the 1st day of January, 1926, and

(c) which was registered in Saorstát Eireann on the 30th day of April, 1930.

12. —(1) So much of section 2 of the Hawkers Act, 1888, as defines the meaning of the word “hawker” in that Act is hereby repealed and in lieu thereof it is hereby enacted that the word “hawker” wherever it occurs in the said Act shall be construed as meaning and including the following persons and the said Act shall have effect accordingly, that is to say:—

(a) any person who travels either with a horse or other beast bearing or drawing burden or with a mechanically propelled vehicle and goes from place to place or to other men's houses carrying to sell or barter or exposing for sale or barter any goods, wares, or merchandise, or exposing samples or patterns of any goods, wares, or merchandise to be afterwards delivered, and

(b) any person who travels either with a horse or other beast bearing or drawing burden or with a mechanically propelled vehicle carrying with him any goods, wares, or merchandise (other than goods, wares, or merchandise carried for delivery to a purchaser in pursuance of a previous order) and sells or barters, or exposes for sale or barter any of such goods, wares, or merchandise at any other person's house, and

(c) any person who travels by any means of locomotion to any place in which he does not usually reside or carry on business and there sells or barters or exposes for sale or barter any goods, wares, or merchandise either in or from any vehicle or in or at any house, shop, room, booth, stall, or other place whatever hired or used by him for that purpose,

(2) Notwithstanding anything contained in the Hawkers Act, 1888, the duty to be paid on an excise licence issued under section 3 of the said Act to a person who is a hawker by virtue of paragraph (a) or paragraph (b) of sub-section (1) of this section and travels with a mechanically propelled vehicle or a person who is a hawker by virtue of paragraph (c) of the said sub-section shall be ten pounds, and no such person shall be deemed to be duly licensed under the said Act by reason only of his having taken out a licence under the said Act on which a less duty than ten pounds was paid.

(3) Sub-section (3) of section 3 of the Hawkers Act, 1888, is hereby repealed and in lieu thereof it is hereby enacted that it shall not be necessary for a licence to be taken out under the said Act by any of the following persons, that is to say:—

(a) by any person selling or seeking orders for goods, wares, or merchandise to or from persons who are dealers therein and who buy to sell again;

(b) by the real worker or maker of any goods, wares, or merchandise, and his children, apprentices and servants residing in the same house with him selling or seeking orders only for goods, wares, or merchandise made by such real worker or maker;

(c) by any person selling only farm produce (whether animal or vegetable) grown, raised, or produced on land occupied by such person or by the employer or master of such person or by the wife, husband, parent, child, or other relative of such person;

(d) by any person selling meat, fish, fruit, vegetables, bread, milk, coal, peat, or firewood and no other goods.

(4) Where a person commits an offence under sub-section (1) of section 6 of the Hawkers Act, 1888, and the act constituting the offence is of such character that the proper licence within the meaning of that sub-section is a licence in respect of which the excise duty is ten pounds, such person shall incur a fine of fifty pounds over and above any other penalty (other than the fine of ten pounds mentioned in the said sub-section) to which he may be liable.

(5) This section shall come into operation on the 1st day of August, 1930.

13. —(1) There shall be charged, levied, and paid for and upon every licence (in this section referred to as a moneylender's licence) to act and carry on business as a moneylender issued under any Act passed or to be passed during the financial year beginning on the 1st day of April, 1930, an excise duty at the following rates, that is to say:—

(a) on a moneylender's licence expiring on the 31st day of July, 1931—ten pounds;

(b) on a moneylender's licence expiring on the 31st day of July in any year, other than the year 1931, and taken out within six months before such expiry—ten pounds;

(c) on any other moneylender's licence—fifteen pounds.

(2) Where it is proved to the satisfaction of the Revenue Commissioners that there is in force an excise licence to carry on the business of a pawnbroker at any premises in respect of which one or more moneylender's licences is or are taken out by the individual or individuals carrying on such business the Revenue Commissioners shall—

(a) where only one such moneylender's licence is so taken out, remit or, if the duty has been paid, repay one-half of the duty on such licence, and

(b) where two or more such moneylender's licences are so taken out, remit or if the duty has been paid repay one-half of the duty on such one of such licences as is first taken out.

14. —(1) There shall be charged, levied, and paid on the occasions 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, 1930, takes out or renews a licence for the sale of 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) Section 58 of the Local Government (Ireland) Act, 1898, and the Third Schedule to that Act shall be construed and have effect as if the duty imposed by this section were added to and included in the duties mentioned in the Third Schedule to the said Act.

(4) Neither a licence for the sale of game which is liable to the duty imposed by this section nor any renewal of such licence shall be issued unless and until such licence or renewal has been duly stamped under this section in respect of such duty.