PART II.

CUSTOMS AND EXCISE.

16. —(1) With the exception hereinafter mentioned, a customs duty of an amount equal to fifteen per cent, of the value of the article shall be charged, levied, and paid on all personal clothing and wearing apparel, whether completely or partially manufactured, and all component parts of personal clothing or wearing apparel, and all accessories of personal clothing or wearing apparel imported into Saorstát Eireann on or after the 24th day of April, 1925.

(2) The duty imposed by this section shall not be charged or levied—

(a) on boots or shoes (including slippers, goloshes, sandals, and clogs), nor on any component parts or accessories thereof, nor

(b) on any accessory of personal clothing or wearing apparel imported separately from the clothing or apparel and made wholly or mainly of non-textile materials, nor

(c) on any component parts of umbrellas, nor

(d) on any article of a surgical or medical character and intended to be worn because of or as a preventive against or remedy for any physical ailment or defect, nor

(e) on unblocked hat shapes or hoods of whatever material made, nor

(f) on ornamental feathers or artificial flowers imported for use in the making or trimming of personal clothing or wearing apparel and so imported separately from the clothing or apparel.

(3) Whenever the Revenue Commissioners are satisfied that any article of personal clothing or wearing apparel is imported for use exclusively in a stage play or other dramatic or musical representation or performance, 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 imposed by this section.

(4) Whenever the Revenue Commissioners are satisfied that any partially manufactured article of personal clothing or wearing apparel 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 imposed by this section.

(5) For the purposes of this section the expression “wearing apparel” shall include pocket handkerchiefs and umbrellas.

17. —A customs duty of an amount equal to fifteen per cent, of the value of the article shall be charged, levied, and paid on all blanketing and blankets, whether white or coloured, for whatever purpose intended and on all rugs (other than rugs intended to be used as floor coverings) imported into Saorstát Eireann on or after the 24th day of April, 1925.

18. —(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 bedsteads of whatever material made and on all component parts of bedsteads and on all furniture (other than bedsteads) made wholly or partly of wood and whether completely or partially manufactured and on all component parts of furniture (other than bedsteads) which parts are themselves made wholly or partly of wood imported into Saorstát Eireann on or after the 24th day of April, 1925.

(2) The duty imposed by this section shall not be charged of levied—

(a) on any picture painted or mounted on wood or on any picture frame made wholly or partly of wood or on any picture framed in any such frame or on any component part of any such frame, or

(b) on any apparatus made wholly or partly of wood and adapted to be used for the purpose of household cleaning by means of suction or on any component part of any such apparatus.

(3) Whenever the Revenue Commissioners are satisfied that any article of furniture is imported for use exclusively in a stage play or other dramatic or musical representation or performance 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 imposed by this section.

(4) Where the Revenue Commissioners are satisfied in respect of any furniture which is being imported that—

(a) the importer thereof resides or intends to reside permanently in Saorstát Eireann, and

(b) the furniture had been previously used by the importer or by his family or household, and

(c) the furniture is being imported for the use in Saorstát Eireann of the importer or his family or household,

the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such furniture to be imported without payment of the duty imposed by this section.

(5) Whenever the Revenue Commissioners are satisfied that any partially manufactured article of furniture 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 imposed by this section.

19. —(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 empty glass bottles and empty glass jars imported into Saorstát Eireann on or after the 24th day of April, 1925.

(2) The duty imposed by this section shall not be charged or levied—

(a) on glass syphons, nor

(b) on glass bottles which the Revenue Commissioners are satisfied are adapted for use solely for feeding infants, nor

(c) subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, on glass bottles or glass jars which the Revenue Commissioners are satisfied are imported for use solely for containing milk for sale.

(3) Any article liable to the duty imposed by this section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from, the said duty if it is shown to the satisfaction of the Revenue Commissioners either—

(a) that the article had not been imported previous to its exportation, or

(b) that the article had been first imported prior to the 12th day of May, 1924, or

(c) that the article had been first imported on or after the 12th day of May, 1924, and before the 24th day of April, 1925, and either was not liable to the duty imposed by section 20 of the Finance Act, 1924 (No. 27 of 1924) or was liable to such duty and such duty was paid thereon, or

(d) that the article had been first imported on or after the 24th day of April, 1925, and the duty imposed by this section had been duly paid thereon.

(4) Any article which is imported into Saorstát Eireann after having been previously imported into and exported from Saorstát Eireann by way of transit only under bond shall not be deemed to be re-imported into Saorstát Eireann within the meaning of 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.

20. —On every glass bottle or glass jar imported into Saorstát Eireann on or after the 9th day of May, 1925, and containing at the time of importation any dutiable commodity there shall be charged, levied, and paid the following customs duty, that is to say:—

(a) if the capacity of the bottle or jar does not exceed five fluid ounces, a duty at the rate of three pence for every dozen or part of a dozen such bottles or jars;

(b) if the capacity of the bottle or jar exceeds five fluid ounces, a duty at the rate of sixpence for every dozen or part of a dozen such bottles or jars.

21. —(1) On all articles, other than sugar confectionery, cocoa preparations, beer, table waters, herb beer, cider, perry, wine, tobacco, spirits, and any article on which a duty is imposed by section 26 of this Act, imported into Saorstát Eireann on or after the 15th day of June, 1925, and made from or containing sugar or other sweetening matter there shall be charged, levied, and paid the following customs duty, that is to say:—

(a) if the articles are prescribed in the official import lists to be entered on importation by weight, a duty at the rate of one penny on the pound;

(b) if the articles are prescribed in the official import lists to be entered on importation by measure, a duty at the rate of tenpence on the gallon.

(2) The duty imposed by this section shall be in addition to any duty chargeable in respect of any spirits or saccharin used in the manufacture or preparation of the article but in lieu of any duty which might otherwise be chargeable on any other ingredient used in the manufacture or preparation of the article.

(3) The provisions of section 8 of the Finance Act, 1919, shall not apply to the duty imposed by this section.

22. —In addition to the customs duty imposed by section 21 of the Finance Act, 1924 (No. 27 of 1924), a customs duty of an amount equal to ten per cent. of the value of the article shall be charged, levied, and paid on all toilet (including shaving) soaps, soap powders, and soap substitutes imported into Saorstát Eireann on or after the 24th day of April, 1925.

23. —(1) The new import duties (other than the duty on records and other means of reproducing music) which were first imposed by section 12 of the Finance (No. 2) Act, 1915, and were continued up to the 1st day of May, 1925, by section 13 of the Finance Act, 1924 (No. 27 of 1924), shall continue to be charged, levied, and paid on and from the said 1st day of May, 1925, up to the 1st day of May, 1926.

(2) Whenever the Revenue Commissioners are satisfied that any cinematograph film imported into Saorstát Eireann is of 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 imposed 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.”

24. —(1) The additional duties on dried fruits which were first imposed by section 8 of the Finance (No. 2) Act, 1915, and were Finance Act, 1924 (No. 27 of 1924), shall continue to be charged, continued up to the 1st day of August, 1925, by section 14 of the levied, and paid on and from the said 1st day of August, 1925, up to the 1st day of August, 1926.

(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.”

25. —(1) Section 15 (which imposes a customs duty on sugar confectionery) of the Finance Act, 1924 (No. 27 of 1924), shall as on and from the 24th day of April, 1925, be construed and have effect as if—

(a) the words “or saccharin” were inserted in sub-section (1) thereof immediately after the words “in respect of any spirits” contained in that sub-section, and

(b) the words “or saccharin” and the words “except saccharin” now respectively contained in sub-section (3) thereof were omitted therefrom wherever they respectively occur in that sub-section.

26. —(1) In lieu of the present customs duties, drawbacks, and allowance in respect of sugar, molasses, glucose, and saccharin there shall be charged, levied, and paid as on and from the 6th day of May, 1925, the duties specified in the second column of Part I. of the First Schedule to this Act, and there shall be paid and allowed the drawbacks and allowance set out in Part II of the said Schedule, but subject both as respects duties and as respects drawbacks and allowance to the provisions, so far as they are applicable, set out in Part III. of the said Schedule.

(2) The provisions of section 8 of the Finance Act, 1919, shall not apply to the duties imposed by this section, and the Second Schedule to that Act shall as on and from the 6th day of May, 1925, have effect as if the words “sugar,” “glucose,” “molasses” and “saccharin” were omitted therefrom.

27. —(1) In lieu of the present excise duties, drawbacks, and allowance in respect of sugar, molasses, glucose, and saccharin there shall as on and from the 6th day of May, 1925, be charged, levied, and paid the duties specified in the third column of Part I. of the First Schedule to this Act, and there shall be paid and allowed the drawbacks and allowance set out in Part II. of the said Schedule, but subject both as respects duties and as respects drawbacks and allowances to the provisions, so far as they are applicable, set out in Part III. of the said Schedule.

(2) The duty imposed by this section shall not be charged or levied in respect of sugar or molasses made from beet grown in Saorstát Eireann, and the provisions of section 6 (except sub-section (1) thereof) of the Finance Act, 1922, as adapted under the Adaptation of Enactments Act, 1922 (No. 2 of 1922), shall apply and have effect subject to the following modifications, that is to say:—

(a) the word “non-dutiable” shall mean exempted by this sub-section from the duty imposed by this section, and

(b) the expression “Saorstát Eireann” shall be substituted for the expression “Great Britain or Ireland.”

28. —(1) In lieu of the present duties of excise in respect of cider and perry there shall as on and from the 1st day of July, 1925, be charged, levied, and paid on all cider and perry which is sold or kept for sale in Saorstát Eireann a duty of excise at the rate of two pence per gallon.

(2) Section 6 of the Finance (New Duties) Act, 1916, and any regulations made thereunder shall apply to the duties imposed by this section in like manner as they apply to the duty therein referred to as cider duty.

29. —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 an exhibition of all or any of the following games or sports, that is to say:—

(a) games of handball,

(b) games of badminton,

(c) gymnastic displays not involving the use or participation of horses, dogs, or other animals, or the use of mechanically-propelled vehicles,

(d) boxing contests at or in connection with which no money is awarded or paid to any of the contestants whether as prizes, remuneration, or otherwise,

(e) any games or sports which are ordinarily played or contested out-of-doors by two or more persons or by two or more groups of persons and do not involve the use or participation of horses, dogs, or other animals or the use of mechanically-propelled vehicles.

30. —Entertainments duty within the meaning 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 an exhibition held by any person of works of graphic art or of sculpture or of both such classes of works of his own execution and whether such exhibition is or is not held with a view to the sale of the works exhibited or otherwise for the personal profit of the person holding the exhibition.

31. —The duties of customs chargeable under section 12 of the Finance Act, 1924 (No. 27 of 1924), on tea shall cease to be chargeable or leviable as on and from the 6th day of May, 1925, and no duty of customs shall be chargeable or leviable on tea imported into Saorstát Eireann on or after that date.

32. —The duties of customs chargeable under sub-section (1) of section 3 of the Finance Act, 1922, on coffee shall cease to be chargeable or leviable as on and from the 6th day of May, 1925 and no duty of customs shall be chargeable or leviable on coffee imported, into Saorstát Eireann on or after that date.

33. —The duties of customs chargeable under section 2 of the Finance Act, 1922, on cocoa, cocoa husks, cocoa shells, and cocoa-butter shall cease to be chargeable or leviable as on and from the 6th day of May, 1925, and no duty of customs shall be chargeable or leviable on cocoa, cocoa husks, cocoa shells, or cocoa-butter imported into Saorstát Eireann on or after that date, save in so far as the same may be chargeable with duty under section 16 of the Finance Act, 1924 (No. 27 of 1924).

34. —(1) The duties of customs chargeable under sub-section (1) of section 3 of the Finance Act, 1922, on chicory shall cease to be chargeable or leviable as on and from the 6th day of May, 1925, and no duty of customs shall be chargeable or leviable on chicory imported into Saorstát Eireann on or after that date.

(2) The duty of excise chargeable under sub-section (2) of section 3 of the Finance Act, 1922, on chicory shall cease to be chargeable or leviable as on and from the 6th day of May, 1925, and no duty of excise shall be chargeable or leviable on chicory on or after that date.

35. —(1) As from the 6th day of May, 1925, there shall be allowed on the due exportation or the due shipment for use as ships' stores of any goods in the manufacture or preparation of which in Saorstát Eireann any imported preparation made from or containing cocoa in any form and chargeable as such with duty under section 16 of the Finance Act, 1924 (No. 27 of 1924) has been used, a drawback equal to the duty paid under the said section 16 in respect of the quantity of such preparation which appears to the Revenue Commissioners to have been used in the manufacture or preparation of the goods.

(2) In allowing drawback under this section the Revenue Commissioners, with the consent of the Minister for Finance, may in order to facilitate trade modify or dispense with all or any of the requirements of sections 104 and 106 of the Customs Consolidation Act, 1876, as to the giving of security and the examination of goods.

36. —The duty of excise now chargeable under sub-section (3) of section 3 of the Finance Act, 1922, on any article or substance prepared or manufactured for the purpose of being in imitation of, or in any respect to resemble, or to serve as a substitute for, coffee or chicory, and on any mixture of any such article or substance with coffee or chicory, shall cease to be chargeable or leviable as on and from the 6th day of May, 1925, and no duty of excise shall be chargeable or leviable on any such article, substance, or mixture on or after that date.

37. —(1) On and after the 1st day of January, 1926, an excise duty (in this Act referred to as dog duty) of five shillings shall be payable on every dog aged one month or upwards in respect of every year or part of a year during which such dog is kept in Saorstát Eireann.

(2) Where any person before or after the passing of this Act but before the 1st day of January, 1926, pays duty under the enactments in that behalf in force at the passing of this Act in respect of a dog for the period of twelve months ending on the 31st day of March, 1926, and before the last-mentioned date pays the dog duty imposed by this section in respect of the same dog for the year 1926, such person shall, subject to compliance with such conditions as the Revenue Commissioners shall think fit to impose, be entitled to an allowance by way of deduction from the last-mentioned duty of an amount equal to one-fourth of the first-mentioned duty.

(3) The dog duty shall be under the care and management of the Revenue Commissioners but shall be paid and collected through the Post Office by means of licences to be taken out annually for the purpose by the persons liable to pay the duty.

(4) The dog duty in respect of any dog shall be paid by the person keeping the dog and every person who keeps a dog aged one month or upwards on which dog duty has not been paid in respect of the year then current shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a penalty of five pounds.

(5) The Minister for Finance may make regulations for the collection of the dog duty and the issue of licences on payment thereof but shall not make any such regulation in relation to the duties of officers of the Post Office without consultation with the Minister for Posts and Telegraphs.

(6) Whenever the Revenue Commissioners are satisfied that a dog kept by a person who is blind or whose eyesight is so defective that he is unable to find his way about without guidance is kept and used by that person for the purpose of leading or guiding him, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, exempt such dog from the provisions of this Act relating to dog duty.

38. —(1) It shall be the duty of every person who keeps a dog aged one month or upwards to produce on demand for inspection by any member of the Gárda Síochána or any officer of customs and excise a licence issued under this Act in respect of the payment of dog duty on that dog in respect of the year then current: Provided always that when such demand is made elsewhere than at the residence of such person and such person has not the licence with him at the time of such demand, such person shall be deemed to comply with the demand if he undertakes to produce and (on being so required) does produce the licence at his residence for inspection by a member of the Gárda Síochána or an officer of customs and excise within twelve hours thereafter.

(2) Any such person as aforesaid who in contravention of this section fails to produce such licence for such inspection on such demand shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a penalty of two pounds.

39. —(1) The penalties imposed by this Act in relation to dog duty shall be excise penalties and the provisions of any Act for the time being in force in relation to the recovery of excise penalties shall apply accordingly to the recovery of such penalties.

(2) In any prosecution for an offence in relation to dog duty the burden of proof of the age of the dog to which the prosecution relates shall lie on the person prosecuted.

(3) For the purposes of this Act a dog shall be deemed to be kept by its owner, but for the purposes of a prosecution for an offence in relation to dog duty a dog may be deemed to be kept also by the occupier of any house, apartments, kennels, or other premises in which the dog is kept or permitted to live or remain unless such occupier proves to the satisfaction of the court that he is not the owner and has not the custody of the dog and that such dog was kept or permitted to live or remain on such premises without his consent.

40. —(1) There shall be charged, levied, and paid at the times hereinafter mentioned on and by every person to whom a firearm certificate is granted at any time after the 31st day of July, 1925, under any Act passed or to be passed during the financial year beginning on the 1st day of April, 1925, an excise duty at the rate specified in the Second Schedule to this Act in respect of every firearm certificate so granted to him.

(2) The duty imposed by this section in respect of any firearm certificate shall be charged, levied, and paid on the grant of such certificate.

41. —(1) An excise duty of one pound shall be charged, levied, and paid on the occasions hereinafter mentioned on and by every person who has on and from the 1st day of August, 1925, or on or at any time after that day becomes registered in any register of firearms dealers which may be established and kept in pursuance of any Act passed or to be passed during the financial year beginning on the 1st day of April, 1925.

(2) The excise duty imposed by this section shall be charged, levied, and paid upon registration in any such register as aforesaid and also upon every renewal of any such registration.

42. —(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, 1925, takes out or renews a licence for the sale of salmon and trout an excise duty of one pound 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.

43. —(1) The excise duties imposed by this Act in respect of firearm certificates and licences for the sale of salmon and trout respectively shall be paid and collected by means of stamps denoting the amount of such duty impressed to such certificates and licences and the Stamp Duties Management Act, 1891, shall apply to such duties and stamps.

(2) It shall not be lawful to grant a firearm certificate or to issue a licence for the sale of salmon and trout in respect of which an excise duty is payable under this Act unless or until such certificate or licence has been duly stamped under this section in respect of such duty, and every person who grants a firearm certificate or issues a licence for the sale of salmon and trout 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.

(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 excise duty imposed by this Act in respect of firearm certificates were added to and included in the duties mentioned in the said Third Schedule of that Act.

44. —The value of any article for the purposes of this Part of this Act 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.