S.I. No. 257/1935 - Emergency Imposition of Duties (No. 70) Order, 1935.

S.I. No. 257/1935 - Emergency Imposition of Duties (No. 70) Order, 1935. Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.

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3. s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 1935 S.I. No. 257/1935 - Emergency Imposition of Duties (No. 70) Order, 1935. S.I. No. 257/1935 - Emergency Imposition of Duties (No. 70) Order, 1935. AmendmentsLeasuithe STATUTORY RULES AND ORDERS. 1935. No. 257. EMERGENCY IMPOSITION OF DUTIES (No. 70) ORDER, 1935. 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, allowances, exemptions, or preferential rates, an excise duty on any particular matter or thing as from any specified day : 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 for all purposes as the Emergency Imposition of Duties (No. 70) Order, 1935. 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 and levied on all ply-yarns wholly of cotton which, at midnight on the 31st day of July, 1935, are in Saorstát Eireann in the ownership or custody of a person who has in his ownership or custody on that day a quantity of such ply-yarns exceeding ten thousand pounds in value, a duty of excise at the rate of an amount equal to forty per cent. of the value of the article. 4. The duty imposed by this Order on any article shall be payable by the person in whose ownership or custody such article is at midnight on the 31st day of July, 1935, and shall be paid by such person to the Revenue Commissioners on the 1st day of August, 1935, or such later date as the Revenue Commissioners shall appoint. 5. The value of any article for the purposes of this Order shall be determined by the Revenue Commissioners, and shall be so determined by reference to the price which, in their opinion, a bona fide purchaser would have paid for such article in Saorstát Eireann on the 31st day of July, 1935, or by such other means as the Revenue Commissioners shall direct. 6. The British statutes and the Acts of the Oireachtas which relate to the duties of excise and the management of those duties and all orders and regulations made under those statutes and Acts or any of them shall apply to the duty imposed by this Order, but with and subject to the modification that having the ownership or custody of any ply-yarns wholly of cotton in Saorstá Eireann shall be deemed to be carrying on a trade or business under or subject to the laws of excise within the meaning of the said statutes, Acts, orders, and regulations. 7. The duty imposed by this Order is hereby placed under the care and management of the Revenue Commissioners. DUBLIN: This 30th day of July, 1935. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais