Finance Act, 1932

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FINANCE ACT, 1932.

ARRANGEMENT OF SECTIONS

PART I.

Income Tax.

Section

Section 1

Income tax and sur-tax for the year 1932-33.

Section 2

Sur-tax for the year 1931-32.

Section 3

Alteration of certain allowances.

Section 4

Liability of certain pensions etc., to tax.

Section 5

Assessment of executors and administrators of deceased persons.

Section 6

Assessment of rent from business premises.

Section 7

Relief to investors in Saorstát Eireann securities.

Section 8

Exemption of certain allowances under the Army Pensions Act, 1923.

Section 9

Communication of determination of appeal by the Special Commissioners.

Section 10

Certain reciprocal relief in respect of the United States of America.

PART II.

Customs And Excise.

Section 11

Imposition of duties in the First Schedule.

Section 12

Exemption from import duty of certain essential articles unobtainable in Saorstát Eireann.

Section 13

Imposition of duties in the Second Schedule.

Section 14

Duty on tea.

Section 15

Excise duty on tea in stock.

Section 16

Duty on musical instruments, clocks and watches.

Section 17

Duty on cinematograph film.

Section 18

Permanent continuance of additional duties on dried fruits.

Section 19

Duty on records.

Section 20

Duty on tobacco.

Section 21

Alteration of rates of duty on wireless telegraphy apparatus.

Section 22

Duty on certain packages.

Section 23

Duty on mineral hydrocarbon white oil.

Section 24

Duty on meat and dead poultry and wild birds.

Section 25

Amendments of entertainments duty.

Section 26

Tobacco dealer's licence.

Section 27

Duty on moneylenders' licences.

Section 28

Abolition of additional duties on sugar.

Section 29

Alteration of duties on articles made from or containing sugar, etc.

Section 30

Reduction of duties on certain mechanically propelled vehicles.

Section 31

Exemptions from the duty on boots and shoes.

Section 32

Further exemptions from the duty on boots and shoes.

Section 33

Exemptions from motor car duty.

Section 34

Exemptions from duties on woven tissues.

Section 35

Removal of spirits from certain premises and warehouses.

Section 36

Exemption from duty on mineral hydrocarbon light oils.

Section 37

Exemptions in relation to shipbuilding yards.

Section 38

General exemption of goods imported for further manufacture.

Section 39

Application of provisions of the Finance (No. 2) Act, 1915.

Section 40

Exemption from duty on sugar glucose, etc.

Section 41

Rebate on beer brewed from home malted cereals.

Section 42

Exemption of articles for personal use of importer.

Section 43

Amendment of section 10 of Finance Act, 1901.

Section 44

Computation of value of articles and goods.

Section 45

Penalty for breach of condition.

PART III.

Death Duties.

Section 46

Legacies and successions for charitable purposes.

PART IV.

Corporation Profits Tax.

Section 47

Alterations of corporation profits tax.

PART V.

Excess Profits Duty.

Section 48

Power to remit excess profits duty.

PART VI.

Stamp Duties.

Section 49

Stamp duty in respect of consolidated bank notes.

Section 50

Duty on certain sweepstakes.

PART VII.

General.

Section 51

Care and management of taxes and duties.

Section 52

Repeals.

Section 53

Short title, construction, and commencement.

FIRST SCHEDULE SECOND SCHEDULE THIRD SCHEDULE FOURTH SCHEDULE FIFTH SCHEDULE Acts Referred to Finance Act, 1931 No. 31 of 1931 Finance Act, 1928 No. 11 of 1928 Finance Act, 1929 No. 32 of 1929 Army Pensions Act, 1923 No. 26 of 1923 Army Pensions Act, 1927 No. 12 of 1927 Finance Act, 1926 No. 35 of 1926 Finance Act, 1924 No. 27 of 1924 Customs Duties (Provisional Imposition) Act, 1931 No. 38 of 1931 Finance (Customs and Stamp Duties) Act, 1929 No. 5 of 1929 Finance Act, 1925 No. 28 of 1925 Currency Act, 1927 No. 32 of 1927 Public Charitable Hospitals (Temporary Provisions) Act, 1930 No. 12 of 1930 Public Charitable Hospitals (Amendment) Act, 1931 No. 24 of 1931 Finance (New Customs Duties Act, 1930 No. 4 of 1930 Finance Act, 1927 No. 18 of 1927 Number 20 of 1932.

FINANCE ACT, 1932.

AN ACT TO CHARGE AND IMPOSE CERTAIN DUTIES OF CUSTOMS AND INLAND REVENUE, INCLUDING EXCISE, TO AMEND THE LAW RELATING TO CUSTOMS AND INLAND REVENUE, INCLUDING EXCISE, AND TO MAKE FURTHER PROVISIONS IN CONNECTION WITH FINANCE. [4th August, 1932.] BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:—

PART I.

Income Tax.

Income tax and sur-tax for the year 1932-33.

1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1932, at the rate of five shillings in the pound.

Sur-tax for the year 1931-32.

2.—(1) Notwithstanding anything to the contrary contained in section 1 of the Finance Act, 1931 (No. 31 of 1931), sur-tax for the year beginning on the 6th day of April, 1931, shall be charged in respect of the income of any individual the total of which from all sources exceeds one thousand five hundred pounds and shall be so charged at the following rates in lieu of the rates referred to in the said section 1 , that is to say:— In respect of the first one thousand five hundred pounds of the income Nil.

In respect of the excess over one thousand five hundred pounds, for every pound of the first five hundred pounds of the excess Sixpence. for every pound of the next one thousand pounds of the excess One shilling. for every pound of the next one thousand pounds of the excess One shilling and ninepence. for every pound of the next one thousand pounds of the excess Two shillings and sixpence. for every pound of the next one thousand pounds of the excess Three shillings and threepence. for every pound of the next two thousand pounds of the excess Four shillings. for every pound of the next two thousand pounds of the excess Four shillings and ninepence. for every pound of the next ten thousand pounds of the excess Five shillings and sixpence. for every pound of the remainder of the excess Six shillings and threepence.

(2)

Section 3

of the Finance Act, 1928 (No. 11 of 1928), shall, in relation to the surtax for the year beginning on the 6th day of April, 1931, have effect subject to the provisions of this section.

Alteration of certain allowances.

3.—(1) The following provision shall be substituted for section 16 of the Finance Act, 1920 , and Part II of that Act shall be construed and have effect accordingly, that is to say:— “An individual who makes, in the manner prescribed by the Income Tax Acts, a claim in that behalf and makes a return in the prescribed form of his total income shall, for the purposes of ascertaining the amount of his assessable income for the purpose of income tax, be allowed a deduction from the amount of his earned income of a sum equal to— (a) one-sixth of so much of that income as does not exceed four hundred and fifty pounds; and (b) one-tenth of so much of that income as exceeds four hundred and fifty pounds; but not exceeding, in the case of any individual, the sum of two hundred pounds.”

All references in the Finance Act, 1920 , or any subsequent Act to the said section 23 or to any sum mentioned in that section shall be construed and have effect subject and with due regard to the substitution effected by this sub-section.

Liability of certain pensions etc., to tax.

4.—(1) Where a person has ceased to hold an office or employment and a pension, annuity, or other annual payment is paid to him or to his widow or his child or any of his relatives or dependents by the person or the heirs, executors, administrators, or successors of the person under whom he held such office or by whom he was so employed, then such pension, annuity, or other annual payment shall, notwithstanding that it is paid voluntarily or is capable of being discontinued, be deemed to be income for the purpose of assessment of income tax and shall be assessed and charged under Schedule D of the Income Tax Act, 1918, or under Schedule E of that Act, as the case may require.

Assessment of executors and administrators of deceased persons.

5.—(1) The following Rule shall be and is hereby inserted in the General Rules applicable to Schedules A, B, C, D, and E of the Income Tax Act, 1918, in lieu of Rule 18 now contained therein and those Rules shall be construed and have effect accordingly, that is to say:— “18.—(1) Where a person dies whether before, on, or after the 6th day of April, 1932, an assessment or an additional first assessment (as the case may be), may be made for the year of assessment in which such person dies or for any one or more of the six years next preceding that year in respect of the profits or gains which arose or accrued to such person before his death, and the amount of the tax on such profits or gains shall be a debt due from and payable out of the estate of such person, and the executor or administrator of such person shall be assessable and chargeable in respect of such tax.

Assessment of rent from business premises.

6.—(1) The following rule shall be added to the rules applicable to Case III of Schedule D of the Income Tax Act, 1918, that is to say:— “5. Notwithstanding anything in Schedule A or the rules applicable thereto or section 187 of the Income Tax Act, 1918, in any case where the annual rent payable for any premises occupied for the purposes of any trade, profession, or vocation is in excess of the annual value ascertained as prescribed by the said section 187, it shall be lawful for the Revenue Commissioners to cause an assessment to be made upon the person receiving or entitled to such rent in respect of so much of the excess of such rent over the said annual value as will, together with the amount of the assessment under Schedule A, make up the full amount of the income arising from the letting of such premises.

Premises shall not be deemed to be occupied for the purposes of any trade, profession, or vocation within the meaning of this rule where the premises are mainly occupied for residential purposes and no part thereof is occupied for the purposes of trade but a part thereof is occupied for the purposes of a profession or vocation.

Any assessment made under this rule shall be computed in accordance with rule 2 of the rules applicable to this Case.

Rent for the purpose of this rule shall be taken to be the full amount payable by the occupier, and in arriving at the amount chargeable under this rule a deduction shall be made for any portion of such rent wholly and irrecoverably lost, for any portion of such rent voluntarily foregone by agreement with the occupier, and for any sums which the person receiving or entitled to the rent is obliged, by agreement with the occupier, to pay or satisfy out of the rent in respect of any rates or assessments which by law are charged upon the occupier, and for the cost of maintenance, repairs, insurance, and management, ultimately paid or borne by the person receiving or entitled to such rent.

Where an assessment under Schedule D is made under this rule no allowance shall be granted under Rules 7 and 8 of No. V of Schedule A or section 203.

Where a rent in excess of the annual value ascertained as prescribed by the said section 187 is payable by the person assessed then, in arriving at the amount of the assessment under this rule, no deduction shall be made in respect of such rent, but the person assessed shall on making payment thereof be entitled, in addition to the deduction of income tax which he is entitled to make under the rules of Schedule A, to deduct and retain thereout a sum representing the amount of the tax on the excess of the rent over such annual value at the rate or rates of tax in force during the period through which such payment was accruing due.

Every person occupying any premises for the purpose of any trade, profession, or vocation shall, when so required by a notice from an inspector of taxes and within the time limited by such notice, prepare and deliver to such inspector a return stating— (a) the names and places of residence of all persons to whom rent is payable by him in respect of such premises or any part thereof, and (b) the amounts of all rents so payable by him, and (c) particulars of all agreements in relation to the maintenance, repair, or insurance of such premises or any part thereof or the payment of any rates or taxes payable in respect of or charged on such premises or any part thereof.

The provisions of the Income Tax Acts relating to the failure to deliver lists, declarations, and statements in accordance with a general or particular notice shall apply to the said returns required by this rule.”

Relief to investors in Saorstát Eireann securities.

7.—(1) Where an individual who is resident in Saorstát Eireann and is not resident elsewhere claims and proves to the satisfaction of the Special Commissioners that he is entitled to the beneficial ownership of any stock, shares, or security to which this section applies, the following provisions shall have effect, that is to say:— (a) such individual shall be entitled to repayment of twenty per cent. of the income tax applicable to any dividend or interest received by him in respect of such stock, shares, or security, save in so far as relief or repayment in respect of such tax has been or is granted under any other provision of the Income Tax Acts; (b) in estimating the total income from all sources of such individual for the purposes of income tax and sur-tax the amount of any dividend or interest in respect of such stock, shares, or security shall be deemed to be diminished by twenty per cent.

Exemption of certain allowances under the Army Pensions Act, 1923 .

8.—(1) Every allowance granted under section 8 of the Army Pensions Act, 1923 (No. 26 of 1923), as amended by the Army Pensions Act, 1927 (No. 12 of 1927), to the widow or to any child or dependent of a person who was killed during the rising of April and May, 1916, shall be exempt from income tax (including surtax), and shall not be reckoned in computing income for the purposes of the Income Tax Acts.

Communication of determination of appeal by the Special Commissioners.

9.—(1) Where the Special Commissioners have, after the passing of this Act, entertained an appeal against an assessment to income tax for any year of assessment (whether beginning before or after the passing of this Act) and, after hearing argument on such appeal, have postponed giving their determination on such appeal either for the purpose of considering such argument or for the purpose of affording to the appellant an opportunity of submitting in writing further evidence or argument, the Special Commissioners may, unless they consider a further hearing of such appeal to be necessary, cause their determination of such appeal to be sent by post to the parties to such appeal.

Certain reciprocal relief in respect of the United States of America.

10.—Subject to the provisions of this section, exemption shall be granted from income tax (including super-tax, or sur-tax, as the case may be) in respect of so much of the income of a citizen of the United States of America not resident in the Irish Free State or of a corporation organised in the United States of America as is derived from the operation of a ship or ships documented under the laws of the United States of America.

PART II.

Customs and Excise.

Imposition of duties in the First Schedule.

11.—(1) There shall be charged, levied, and paid on every of the articles mentioned in the second column of the First Schedule to this Act imported into Saorstát Eireann on or after the 12th day of May, 1932, a customs duty of an amount equal to that percentage of the value of the article which is stated in the third column of the said First Schedule opposite the mention of the article in the said second column.

(5)

Section 6

of the Customs and Inland Revenue Act, 1879 , shall not apply to any article chargeable with a duty imposed by this section.

Exemption from import duty of certain essential articles unobtainable in Saorstát Eireann.

12.—Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles charged with import duty under this or any other Act are essential to the process of any manufacture carried on or intended to be carried on in Saorstát Eireann and are not obtainable or likely to be obtainable in Saorstát Eireann and are required to be imported by a manufacturer for use in Saorstát Eireann in such process the Revenue Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import without payment of this duty the said articles 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.

Imposition of duties in the Second Schedule.

13.—(1) There shall be charged, levied, and paid on every of the articles mentioned in the second column of the Second Schedule to this Act imported into Saorstát Eireann on or after the 12th day of May, 1932, a customs duty at the rate stated in the third column of the said Schedule opposite the mention of the article in the said second column.

(5)

Section 6

of the Customs and Inland Revenue Act, 1879 , shall not apply to any article chargeable with a duty imposed by this section.

Duty on tea.

14.—(1) There shall be charged, levied and paid on all tea imported into Saorstát Eireann on or after the 12th day of May, 1932, a duty of customs at the rate of sixpence the pound.

Excise duty on tea in stock.

15.—(1) There shall be charged, levied, and paid on all tea which on the 12th day of May, 1932, is in Saorstát Eireann in the ownership or possession of a person who has in his ownership or possession in Saorstát Eireann on that date more than one thousand pounds of tea, a duty of excise at the rate of fourpence on every pound of such tea after the first five hundred pounds thereof.

Duty on musical instruments, clocks and watches.

16.—(1) A duty of customs 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 every of the following articles imported into Saorstát Eireann on or after the 1st day of May, 1932, that is to say:— (a) musical instruments, including gramophones, pianolas, and other similar instruments; (b) accessories and component parts of musical instruments (excluding records and other means of reproducing music); (c) clocks and watches and component parts of clocks and watches.

(4)

Section 6

of the Customs and Inland Revenue Act, 1879 , shall not apply to any article chargeable with the duty imposed by this section.

Duty on cinematograph film.

17.—(1) There shall be charged, levied, and paid on all cinematograph films (other than blank film on which no picture has been impressed) imported into Saorstát Eireann on or after the 1st day of May, 1932, a duty of customs at the following rates, that is to say:— Per linear foot of the width of 1 ⅜. inches. s. d.

Cinematograph films of a width exceeding seven-tenths of an inch (other than films which are shown to the satisfaction of the Revenue Commissioners to consist mainly of records of news) designed and intended for the exhibition of pictures or other optical effects by means of a cinematograph or other similar apparatus in conjunction with the mechanical production or reproduction of vocal or other sounds by the same or another apparatus— positive films, that is to say, films ready for use 0 3 negative films, that is to say, films from which positive films can be printed 1 3 All other cinematograph films (other than blank film on which no picture has been impressed)— positive films, that is to say, films ready for use 0 1 negative films, that is to say, films from which positive films can be printed 0 5

(5)

Section 6

of the Customs and Inland Revenue Act, 1879 , shall not apply to any article chargeable with the duty imposed by this section.

Permanent continuance of additional duties on dried fruits.

18.—(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, 1932 by section 11 of the Finance Act, 1931 (No. 31 of 1931), shall continue to be charged, levied and paid on and from the said 1st day of August, 1932, until the Oireachtas otherwise directs.

Duty on records.

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 every of the following articles imported into Saorstát Eireann on or after the 12th day of May, 1932, that is to say, all records and other similar articles designed and intended for the reproduction of music by means of a gramophone, or a pianola, or any other similar instrument, but not including cinematograph film designed and constructed for the reproduction of music in conjunction with the exhibition of pictures or other optical effects by means of a cinematograph or other similar apparatus, and not including records of songs in the Irish language.

(4)

Section 6

of the Customs and Inland Revenue Act, 1879 , shall not apply to any article liable to the duty imposed by this section.

Duty on tobacco.

20.—(1) In lieu of the present customs duties on tobacco, there shall be charged, levied, and paid on all tobacco imported into Saorstát Eireann on or after the 12th day of May, 1932, the customs duties specified in Part I of the Third Schedule to this Act.

In this sub-section— (i) the expression ‘Irish-born resident’ means a person who ordinarily resides in Saorstát Eireann and either was born in Ireland or is the child of parents both of whom were born in Ireland; and (ii) the expression ‘Irish-owned company’ means a company of which the majority of the shareholders are Irish-born residents holding between them shares which, in the aggregate, are more than one-half in nominal value of the issued share capital of such company and carry at ordinary general meetings of such company more than one-half of the total voting-power of all shares in such company carrying votes at such meetings.

Alteration of rates of duty on wireless telegraphy apparatus.

21.—(1) The duty imposed by section 8 of the Finance Act, 1926 (No. 35 of 1926), shall be charged, levied, and paid on all articles chargeable with that duty imported into Saorstát Eireann on or after the 12th day of May, 1932, at the following rates in lieu of the rate mentioned in the said section 8, that is to say:— (a) on every completely or partially manufactured apparatus for the transmission and reception or the transmission only or the reception only of messages or other communications by wireless telegraphy (including wireless telephony) and on every article which, in the opinion of the Revenue Commissioners, is substantially an assembly of component parts of any such apparatus, an amount equal to fifty per cent. of the value of the article, and (b) on all component parts and accessories (including cases, cabinets, and other containers) of any such apparatus, whether such parts and accessories are completely or partially manufactured an amount equal to thirty-three and one-third per cent. of the value of the article.

Duty on certain packages.

22.—(1) In addition to any other duty which may be chargeable, there shall be charged, levied, and paid on every package imported into Saorstát Eireann on or after the 12th day of May, 1932, which contains any substance to which this section applies— (a) if such substance is prescribed in the official import lists to be entered on importation by weight and the weight of the package is under seven pounds, a duty of customs at the following rates, that is to say:— (i) if the weight of the package does not exceed two pounds—twopence, and (ii) in any other case, one penny on every pound or fraction of a pound of the weight of the package; (b) if such substance is prescribed in the official import lists to be entered on importation by measure and the content of the package is under six pints, a duty of customs at the following rates, that is to say:— (i) if the content of the package does not exceed two pints—twopence, and (ii) in any other case, one penny on every pint or fraction of a pint of the content of the package.

(5)

Section 25

of the Finance Act, 1924 (No. 27 of 1924), shall not apply to the duty imposed by this section and accordingly the minimum charge imposed by the said section 25 shall not be chargeable in respect of the said duty.

Duty on mineral hydrocarbon white oil.

23.—(1) A customs duty at the rate of fifty per cent, of the value of the article shall be charged, levied and paid on all mineral hydrocarbon white oil imported into Saorstát Eireann on or after the 12th day of May, 1932.

Duty on meat and dead poultry and wild birds.

24.—(1) A duty of customs at the rate of sixpence the pound shall be charged, levied, and paid on the following articles imported into Saorstát Eireann on or after the 7th day of June, 1932, that is to say:— (a) all the following meats (whether cooked or uncooked) imported in quantities exceeding ten pounds at any one time, that is to say, beef, veal, mutton, and lamb, but excluding any of such meats imported in sealed containers and also excluding extracts, essences, and similar preparations of any such meats; and (b) all dead poultry and wild birds (whether cooked or uncooked) intended for use as food and imported in quantities exceeding two birds at any one time, but excluding any such poultry or birds imported in sealed containers and also excluding extracts, essences, and similar preparations of any such poultry or birds.

Amendments of entertainments duty.

25.—(1) In this section the expression “entertainments duty” means the excise duty referred to by that name in and chargeable under section 1 of the Finance (New Duties) Act, 1916 , as amended by subsequent enactments, including this section.

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Tobacco dealer's licence.

26.—Where the poor law valuation of the premises in respect of which a licence under section 2 of the Excise Licences Act, 1825 , is taken out or held by a dealer in or seller of tobacco and snuff exceeds ten pounds, there shall be charged, levied, and paid, as on and from the 6th day of July, 1932, and in addition to the excise duty now payable on such licence, an excise duty calculated in accordance with the following provisions, that is to say:— (a) where the premises to which such licence applies are of a residential character and no part thereof is used as a factory or a shop and the sale of tobacco or snuff on such premises under such licence is effected solely by means of one and only one automatic machine or other mechanical contrivance, such excise duty shall (subject to the limitation hereinafter mentioned) be of an amount equal to one-half of one per cent., of the amount by which the poor law valuation of such premises exceeds ten pounds; (b) in every other case, such excise duty shall (subject to the limitation hereinafter mentioned) be of an amount equal to one per cent., of the amount by which the poor law valuation of such premises exceeds ten pounds; (c) the total amount of the excise duty now payable and the additional excise duty imposed by this section chargeable in respect of any one such licence shall not exceed ten pounds.

Duty on moneylenders' licences.

27.—(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, 1932, an excise duty at the following rates, that is to say:— (a) on a moneylender's licence expiring on the 31st day of July, 1933—ten pounds; (b) on a moneylender's licence expiring on the 31st day of July in any year, other than the year 1933, and taken out within six months before such expiry—ten pounds; (c) on any other moneylender's licence—fifteen pounds.

Abolition of additional duties on sugar.

28.—As on and from the 31st day of May, 1932, the additional duties of customs and the additional duties of excise imposed by section 6 of the Finance Act, 1931 (No. 31 of 1931), shall cease to be charged or levied.

Alteration of duties on articles made from or containing sugar, etc.

29.—The duties of customs imposed by section 8 of the Finance Act, 1931 (No. 31 of 1931), shall, as on and from the 31st day of May, 1932, be charged, levied, and paid at the following rates in lieu of the rates mentioned in the said section 8 , that is to say:— (a) if the articles are prescribed in the official import lists to be entered on importation by weight, at the rate of one penny and one farthing on the pound, and (b) if the articles are prescribed in the official import lists to be entered on importation by measure, at the rate of one shilling on the gallon.

Reduction of duties on certain mechanically propelled vehicles.

30.—(1) The excise duties chargeable under section 13 of the Finance Act, 1920 , on the mechanically propelled vehicles mentioned in the Fourth Schedule to this Act shall, as on and from the 1st day of July, 1932, be charged, levied, and paid at the rates specified in the said Fourth Schedule in lieu of the rates specified in the Fifth Schedule to the Finance Act, 1929 (No. 32 of 1929).

Exemptions from the duty on boots and shoes.

31.—(1) Neither the duty chargeable under section 19 of the Finance Act, 1924 (No. 27 of 1924), nor that duty as varied under the Customs Duties (Provisional Imposition) Act, 1931 (No. 38 of 1931), nor any duty which has been or shall be imposed in lieu of that duty by any Act passed or to be passed in the financial year beginning on the 1st day of April, 1932, shall be charged or levied on any of the following articles imported into Saorstát Eireann on or after the 23rd day of April, 1932, that is to say:— (a) boots and shoes of any description intended for wear by infants and of any size from 0 to 6 (inclusive), and (b) shaped soles (whether complete or in parts), shaped heels (whether complete or in parts), and shaped uppers intended for wear by infants and of any size from 0 to 6 (inclusive), and (c) shaped soles (whether complete or in parts), shaped heels (whether complete or in parts), and shaped uppers intended for wear by young children and of any size from 7 to 1 (inclusive) and imported into Saorstát Eireann before the 23rd day of October, 1932.

Further exemptions from the duty on boots and shoes.

32.—Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any component parts of boots, shoes, slippers, goloshes, sandals, or clogs are required to be imported into Saorstát Eireann by any person before the 1st day of July, 1933, for use in the manufacture in Saorstát Eireann of boots, shoes, slippers, goloshes, sandals, or clogs (as the case may be), the Revenue Commissioners may by licence authorise such person, subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, to import before the said date such component parts (either, as the Revenue Commissioners shall think proper, without limit or subject to restrictions as to quantity, class, or otherwise) without payment of the duty chargeable under section 19 of the Finance Act, 1924 (No. 27 of 1924), or that duty as varied under the Customs Duties (Provisional Imposition) Act, 1931 (No. 38 of 1931), or any duty which has been or shall be imposed in lieu of that duty by any Act passed or to be passed in the financial year beginning on the 1st day of April, 1932.

Exemptions from motor car duty.

33.—(1) The duty imposed by section 11 of the Finance Act, 1928 (No. 11 of 1928), as amended by subsequent enactments shall be charged, levied, and paid on the following articles at the rate of an amount equal to fifteen per cent. of the value of the article in lieu of the rate mentioned in the said section 11 , that is to say:— On every motor car chassis which is imported for sale by a trader in motor cars on or after the 6th day of May, 1932, and before the 7th day of August, 1932 and is so imported as part of a complete motor car which is, in the opinion of the Revenue Commissioners, at importation a new motor car constructed, designed, and intended for the carriage of persons otherwise than for reward.

Exemptions from duties on woven tissues.

34.—(1) The following provisions shall have effect in relation to the duties to which this section applies, that is to say:— (a) the said duties shall not be chargeable or leviable on any woven tissue made wholly or partly of wool or worsted which is imported into Saorstát Eireann after the 18th day of May, 1932, and at importation forms part of a composite cloth which or any part of which has, before importation, been subjected to the process of proofing; (b) whenever the Minister for Finance after consultation with the Minister for Industry and Commerce is satisfied that any woven tissue made wholly or partly of wool or worsted is required to be imported into Saorstát Eireann by a manufacturer of hats and caps for use in the manufacture in Saorstát Eireann of hats and caps or either of them, the Revenue Commissioners may authorise by licence such manufacturer, subject to compliance with such conditions as they may think fit to specify in such licence, to import without payment of the said duties woven tissue made wholly or partly of wool or worsted or any particular class or classes of such woven tissue, either without limit as to time or quantity or with such limitations as to time and quantity or either of them as the Revenue Commissioners shall think fit to specify in such licence; (c) whenever the Revenue Commissioners are satisfied that any woven tissue which, but for this provision, would be liable to any of the said duties either— (i) is of the nature of blanketing or felt and is suitable for and intended solely for use in an industrial process other than the manufacture of blankets, rugs, personal clothing, or wearing apparel, or (ii) is blanketing imported for use by the importer in the manufacture by him in Saorstát Eireann of personal clothing or wearing apparel for exportation under a contract providing for the supply of such blanketing to such importer for use in such manufacture, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to prescribe, permit such woven tissue to be imported without payment of any of the said duties.

Removal of spirits from certain premises and warehouses.

35.—The Revenue Commissioners may direct that, subject to compliance with such conditions as they may think proper to impose, all or any particular provisions of the Spirits Act, 1880, relating to the removal of spirits from the premises of a distiller or rectifier of, dealer in, or retailer of spirits or from a bonded warehouse shall, in respect of any specified persons or class of persons, either not apply at all or apply only subject to specified modifications.

Exemption from duty on mineral hydrocarbon light oils.

36.—If it is shown to the satisfaction of the Revenue Commissioners that any white spirit imported into Saorstát Eireann is intended for use in any process of dyeing or cleaning of textiles carried on by way of trade, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow such white spirit to be imported without payment of the duty imposed by section 5 of the Finance Act, 1931 (No. 31 of 1931).

Exemptions in relation to shipbuilding yards.

37.—(1) The Revenue Commissioners shall establish and maintain, in such form as they shall think proper, a register (in this section referred to as the Register) to be known as the Register of Shipbuilding yards and shall enter therein all such matters as they are required by this section so to enter.

General exemption of goods imported for further manufacture.

38.—Whenever the Revenue Commissioners are satisfied that any article or goods chargeable with a duty of customs are imported for the purpose of undergoing in Saorstát Eireann a process of manufacture and being subsequently exported or for the purpose of being incorporated in Saorstát Eireann with other articles or goods as a part or ingredient of a manufactured product which is intended to be exported, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such article or goods (as the case may be) to be imported without payment of duty.

Application of provisions of the Finance (No. 2) Act, 1915.

39.—The provisions of sections 12 and 13 of the Finance (No. 2) Act, 1915 , as amended by subsequent enactments shall be deemed always to have applied to the duty imposed by sub-section (2) of section 10 of the Finance Act, 1931 (No. 31 of 1931), as fully as they applied to the new import duties continued by sub-section (1) of the said section 10 .

Exemption from duty on sugar glucose, etc.

40.—Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any goods chargeable with any of the duties imposed by section 21 of the Finance Act, 1928 (No. 11 of 1928), or the duty imposed by section 8 of the Finance Act, 1931 (No. 31 of 1931), as amended by this Act are required to be imported by a person engaged in the business of tanning leather in Saorstát Eireann for use in that business in Saorstát Eireann, and are not obtainable or likely to be obtainable in Saorstát Eireann, the Revenue Commissioners may by licence authorise such person, subject to compliance with such conditions as they may think fit to impose, to import without payment of such duties or any of them the said goods 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.

Rebate on beer brewed from home malted cereals.

41.—If any brewer of beer for sale shows, to the satisfaction of the Revenue Commissioners, in relation to all the beer chargeable with duty brewed by him in the year beginning on the 1st day of July, 1932, or in the year beginning on any subsequent 1st day of July, that at least eighty per cent. of the cereals used in the brewing of such beer were malted or roasted in Saorstát Eireann, such brewer shall be entitled to receive a rebate at the rate of five shillings per standard barrel on the first five thousand standard barrels of such beer brewed by him in such year.

Exemption of articles for personal use of importer.

42.—Where the Revenue Commissioners are satisfied, in respect of any article chargeable with a duty of customs imposed by this Act or any other Act (whether passed before or after this Act), that— (a) the importer of such article either has within six months before the importation thereof begun to reside in Saorstát Eireann or bona fide intends to begin so to reside within six months after such importation and, in either case, bona fide intends to reside permanently in Saorstát Eireann, and (b) such article had been previously used by the importer or his family or household or had been previously used (otherwise than as stock-in-trade or as manufactured or partly manufactured stock for sale or as a material, ingredient, or component part for the manufacture of such stock) by the importer for the purpose of his trade or business, and (c) such article is being imported into Saorstát Eireann for the use of the importer or his family or household or for use (otherwise than as aforesaid) by the importer for the purpose of his trade or business, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of duty.

Amendment of section 10 of Finance Act, 1901.

43.—

Section 10

of the Finance Act, 1901 , as amended by section 7 of the Finance Act, 1902 , shall, as from the 12th day of May, 1932, apply to a contract to make any article, erect any structure, or execute any work and supply all or any of the materials required to form or be incorporated in such article, structure, or work, and, for the purposes of such application, references in the said section 10 to delivery of goods shall be construed as including the formation or incorporation of materials into or in such article, structure, or work.

Computation of value of articles and goods.

44.—The value of any article or goods for the purposes of this Part of this Act and the First and Second Schedules to this Act shall be taken to be the price which an importer would give for the article or goods if the article or goods 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.

Penalty for breach of condition.

45.—If any person does any act (whether of commission or omission) which is a contravention of any condition imposed by the Revenue Commissioners under this Part of this Act or under the First or the Second Schedule to this Act, he shall be guilty of an offence under the Customs Acts and shall for each such offence incur a penalty of fifty pounds, and any article liable to duty in respect of which such offence is committed shall be forfeited.

PART III.

Death Duties.

Legacies and successions for charitable purposes.

46.—(1) Where the Revenue Commissioners are satisfied that the whole of a legacy given for charitable purposes by the will of a person dying after the passing of this Act has been or will be applied to charitable purposes in Ireland, such legacy shall be wholly exempt from legacy duty.

PART IV.

Corporation Profits Tax.

Alterations of corporation profits tax.

47.—(1) In respect of every accounting period ending after the 31st day of December, 1930:— (a) sub-section (3) of section 52 of the Finance Act, 1920 , shall be construed and have effect as if, in the definition of the word “company” contained in that sub-section, the words “so constituted that the liability of its members is limited” were omitted and the words “nor a private company the liability of whose members is unlimited nor any corporate body which by its constitution is precluded from distributing any profits amongst its members” were added to the said definition at the end thereof; (b) the expression “public utility company” wherever it occurs in section 33 of the Finance Act, 1929 (No. 32 of 1929), shall not include any company which carries on any gas, water, electricity, tramway, or hydraulic power undertaking, and that section, as extended by section 30 of the Finance Act, 1931 (No. 31 of 1931), shall be construed and have effect accordingly; (c) sub-section (1) of section 52 of the Finance Act, 1920 , shall be construed and have effect as if for the words “five per cent.” now contained therein there were substituted the words “seven and one-half per cent.”; (d) section 31 of the Finance Act, 1928 (No. 11 of 1928), shall be construed and have effect as if for the words “seven and one-half per cent.” now contained in sub-section (1) thereof there were substituted the words “ten per cent.”; (e) neither sub-section (2) of section 45 of the Finance Act, 1925 (No. 28 of 1925), nor sub-section (2) of section 30 of the Finance Act, 1926 (No. 35 of 1926), shall apply and in lieu thereof paragraph (a) of the proviso to section 52 of the Finance Act, 1920 , shall be construed and have effect as if for the words “five hundred pounds” wherever those words occur in that paragraph there were substituted the words “five thousand pounds.”

PART V.

Excess Profits Duty.

Power to remit excess profits duty.

48.—Where the Revenue Commissioners are satisfied that a person who is liable to excess profits duty either— (a) has voluntarily furnished to the Revenue Commissioners all such information in his possession or procurement as is requisite for the due computation of the amount of such duty; or (b) is in such financial circumstances that he cannot without undue hardship pay the whole amount of such duty; or (c) has so furnished such information as aforesaid and is also in such financial circumstances as aforesaid, the Revenue Commissioners may, in consideration of such information or on account of such circumstances or on both those grounds, remit all (if any) interest payable in respect of such duty and also grant such remission of such duty as they consider just.

PART VI.

Stamp Duties.

Stamp duty in respect of consolidated bank notes.

49.—(1) In respect of the half-year beginning on the 1st day of April, 1932, and in respect of every subsequent half-year, there shall be charged on and paid by every bank which is for the time being a shareholding bank within the meaning of the Currency Act, 1927 (No. 32 of 1927), a stamp duty at the rate of three per cent. per annum on the amount of consolidated bank notes which is, during such half-year, the quota within the meaning of section 54 of the said Act for the time being assigned to such bank under that section.

Duty on certain sweepstakes.

50.—(1) There shall be charged in respect of the available surplus in every sweepstake which is held under the Public Charitable Hospitals (Temporary Provisions) Act, 1930 (No. 12 of 1930), and in which the drawing or any of the drawings of prizes is made after the 1st day of March, 1932, a stamp duty at the following rates, that is to say:— (a) in the case of any such sweepstake in which the drawing or all the drawings of prizes was or were completed before the 6th day of April, 1932, at the rate of seventeen and one-half per cent. of the amount of the available surplus in such sweepstake, and (b) in the case of every other such sweepstake, at the rate of twenty-five per cent. of the amount of the available, surplus in such sweepstake.

PART VII.

General.

Care and management of taxes and duties.

51.—All taxes and duties (except the excise duties on mechanically propelled vehicles) imposed or continued by this Act are hereby placed under the care and management of the Revenue Commissioners.

Repeals.

52.—The several enactments specified in the Fifth Schedule to this Act are hereby repealed to the extent mentioned in the third column of the said Schedule and as on and from the respective dates specified in the fourth column of the said Schedule.

Short title, construction, and commencement.

53.—(1) This Act may be cited as the Finance Act, 1932.

(2)

Part I

of this Act shall be construed together with the Income Tax Acts, and

Part II

of this Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts, and so far as it relates to duties of excise, shall be construed together with the British Statutes and Acts of the Oireachtas which relate to the duties of excise and the management of those duties.

(3)

Part I

of this Act shall, save as is otherwise expressly provided, be deemed to come into force on and shall take effect as on and from the 6th day of April, 1932.

FIRST SCHEDULE.

Ad Valorem Customs Duties.

Ref. No.

Description of Articles liable to Duty Percentage Rate of Duty Percentage Rate of Preferential Duty Special Provisions 1 Monumental, architectural or building stone (other than slate), which has been dressed, polished, or otherwise worked; excluding stone which has been subjected to no process of working except sawing or crushing.

50% 331/3% Where it appears to the satisfaction of the Revenue Commissioners that an article chargeable with this duty is imported for use in the construction of a building which was in course of construction on the 12th day of May, 1932, the Revenue Commissioners may, subject to compliance with such conditions as they think fit to impose, permit such article to be imported without payment of this duty or repay any such duty paid on such article.

2 Horseshoes made wholly or mainly of iron or steel.

50% 331/3% — 3 Domestic hollow-ware of galvanized wrought iron or steel, including galvanized gutters, pipes, and ridgings, which, in the opinion of the Revenue Commissioners, are primarily intended for carrying off rain-water.

30% 20% — 4 Manufactured articles of iron or steel for use in building construction (of such types as beams, girders, channels, joists, angles, columns, posts, and tees) which are fabricated for use or otherwise advanced beyond hammering, rolling, or casting.

50% 331/3% Where it appears to the satisfaction of the Revenue Commissioners that an article chargeable with this duty is imported for use in the construction of a building which was in course of construction on the 12th day of May, 1932, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of this duty or repay any such duty paid on such article.

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles chargeable with this duty are essential raw materials of a process of manufacture carried on or intended to be carried on in Saorstát Eireann and are not obtainable or likely to be obtainable in Saorstát Eireann and are required to be imported by a manufacturer for use in Saorstát Eireann in such process, the Revenue Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import without payment of this duty the said articles 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.

5 Metal door frames, metal window frames, metal window sashes, and metal casements, excluding frames, sashes, and casements which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use as containers for stained glass.

50% 33 1/3% — 6 Bags made wholly or mainly of paper and not exceeding eight ounces in weight and imported unfilled.

50% 33 1/3% — 7 Blanketing and blankets, whether white or coloured, for whatever purpose intended, and also rugs other than rugs intended to be used as floor coverings.

30% 20% This duty is in lieu of the duty imposed by

Section 17

of the Finance Act, 1925 (No. 28 of 1925).

Whenever the Revenue Commissioners are satisfied that an article which, but for this provision, would be liable to this duty either— (a) is of the nature of blanketing or felt and is suitable for and intended solely for use in an industrial process other than the manufacture of blankets, rugs, personal clothing, or wearing apparel, or (b) is blanketing imported for use by the importer in the manufacture by him in Saorstát Eireann of personal clothing or wearing apparel for exportation under a contract providing for the supply of such blanketing to such importer for use in such manufacture, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of this duty or repay any such duty paid on such article.

8 Putty in any form and paints and distempers in liquid or paste form (excluding white lead either dry or in the form of stiff paste, artists' colours in tubes, and any dry colours).

30% 20% This duty is in addition to any duty chargeable in respect of any spirits contained in or used in the manufacture or preparation of the article, but in lieu of any duty chargeable in respect of any other ingredient contained in or used in the manufacture or preparation of the article.

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles chargeable with this duty are essential raw materials of a process of manufacture carried on or intended to be carried on in Saorstát Eireann and are not obtainable or likely to be obtainable in Saorstát Eireann and are required to be imported by a manufacturer for use in Saorstát Eireann in such process, the Revenue Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import without payment of this duty the said articles 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.

9 Filled quilts of any material and unfilled covers of any material intended to be filled with any kind of filling and to be used as quilts.

37½% 25% This duty is in lieu of the duty imposed by

Section 1

of the Finance (New Customs Duties Act, 1930 (No. 4 of 1930) 10 (a) Toilet (including shaving) soaps, soap powders, and soap substitutes.

37½% 25% These duties are in lieu of the duties imposed by

Section 21

of the Finance Act, 1924 (No. 27 of 1924), and

Section 22

of the Finance Act, 1925 (No. 28 of 1925), respectively.

These duties shall not be charged or levied on any of the following substances when imported otherwise than as a part or ingredient of any article of preparation, that is to say, sodium carbonate, sodium silicate, caustic soda, potassium carbonate, caustic potash, ammonia, borax. (b) All other soaps, soap powders, and soap substitutes.

22½% 15% 11 Writing ink in liquid or powder form.

37½% 25% This duty is in addition to any duty chargeable in respect of any spirits contained in or used in the manufacture or preparation of the article, but in lieu of any duty chargeable in respect of any other ingredient contained in or used in the manufacture or preparation of the article.

12 Adhesive pastes primarily intended for office use.

37 ½% 25% This duty is in addition to any duty chargeable in respect of any spirits contained in or used in the manufacture or preparation of the article, but in lieu of any duty chargeable in respect of any other ingredient contained in or used in the manufacture or preparation of the article.

13 Polishing preparations primarily intended for use on boots, shoes, and like articles, or on floors, or on furniture, or on vehicles.

37 ½% 25% This duty is in addition to any duty chargeable in respect of any spirits contained in or used in the manufacture or preparation of the article, but in lieu of any duty chargeable in respect of any other ingredient contained in or used in the manufacture or preparation of the article.

14 (a) Linen piece goods, excluding the following, viz:—

25% Free. — (b) Union piece goods, that is to say, any piece goods containing any combination of the following fibres, viz:—cotton, linen, hemp, ramie, jute, and hair, excluding turkish and chenille union towelling piece goods, and oilcloth.

25% Free. — (c) Cotton tabling in the piece, excluding oilcloth.

25% Free — (d) Cotton towelling in the piece, excluding turkish and chenille towelling.

25% Free — (e) Woven articles of the following descriptions:— (I) table cloths and napkins, excluding— 25% 15% — (a) damask table cloths or napkins, if made wholly, in either warp or weft, of silk or artificial silk, (b) painted damask table cloths and napkins, (c) power loom damask linen table cloths and napkins exceeding one hundred and eighty threads per square inch, (d) hand loom damask linen table cloths and napkins, (e) table cloths made of oilcloth.

25% 15% —

25% 15% —

25% 15% —

25% 15% — 15 (a) Matter printed on paper and imported in bulk quantities, excluding matter printed on paper which at importation is pasted on or otherwise firmly adhering to any other article or substance, and also excluding books, newspapers, periodicals, printed music, wall paper, maps, patterns for the manufacture of other articles, ornamental greetings, foreign government and league of nations publications, forms officially prescribed by foreign governments, and articles liable to duty No. 16 in this Schedule:

15% 10%

Section 25

of the Finance Act, 1924 (No. 27 of 1924), shall not apply to this duty, and accordingly the minimum charge imposed by that section shall not be chargeable in respect of this duty.

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles mentioned in paragraph (a) in the second column and chargeable with this duty are essential raw materials of a process of manufacture carried on or intended to be carried on in Saorstát Eireann and are not obtainable or likely to be obtainable in Saorstát Eireann and are required to be imported by a manufacturer for use in Saorstát Eireann in such process, the Revenue (b) Books of all kinds (other than books which, in the opinion of the Revenue Commissioners, are novels) printed in the English language and bound in leather or any material which is an imitation of leather.

30% 20% Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import without payment of this duty the said articles 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.

Where the Revenue Commissioners are satisfied that any books chargeable with this duty are imported for the use of a library which is not a proprietary library conducted mainly for profit, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such books to be imported without payment of this duty.

This duty shall not be charged or levied on any books which, in the opinion of the Revenue Commissioners, are of an educational character, ordinarily required for use in schools, colleges, and universities, or of a scientific character.

This duty shall not be charged or levied on any books which, in the opinion of the Revenue Commissioners, have before importation been substantially used or have before importation been in private ownership for a substantial period.

16 Stationery of any of the following descriptions, viz.:— 50% 33 ½% Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles chargeable with this duty are essential raw materials of a process of manufacture carried on or intended to be carried on in Saorstát Eireann and are not obtainable or likely to be obtainable in Saorstát Eireann and are required to be imported by a manufacturer for use in Saorstát Eireann in such process, the Revenue Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import without payment of this duty the said articles 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. (a) envelopes, notepaper, writing pads; (b) manuscript books, ruled or unruled, with or without headings; (c) commercial stationery, whether bound or not bound; (d) labels and tags (other than labels and tags of woven materials), imported in bulk quantities; (e) trade catalogues (other than catalogues consisting only of samples of wall paper), imported in bulk quantities; (f) printed tickets imported in bulk quantities.

17 Manufactures of iron wire or steel wire, excluding the following articles, viz., barbed wire, wire netting of hexagonal mesh, cables and ropes, pins of all descriptions, nails and tacks of all descriptions, springs, and screwed wire.

22 ½% 15% Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles chargeable with this duty are essential raw materials of a process of manufacture carried on or intended to be carried on in Saorstát Eireann and are not obtainable or likely to be obtainable in Saorstát Eireann and are required to be imported by a manufacturer for use in Saorstát Eireann in such process, the Revenue Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import without payment of this duty the said articles 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.

18 Articles manufactured wholly or partly of wood or timber (not including planed or dressed wood or timber, mouldings, staves, sleepers, scaffolding poles, telegraph and telephone poles, plywood, and veneer, imported as such), that is to say:— Where the Revenue Commissioners are satisfied that the quantity of wood contained in any article liable to this duty forms only an inconsiderable portion of the whole of such article, the Revenue Commissioners may, subject to compliance with such conditions as they think fit to impose, permit such article to be imported without payment of this duty or repay any such duty paid on importation.

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles chargeable with this duty are essential raw materials of a process of manufacture carried on or intended to be carried on in Saorstát Eireann, and are not obtainable or likely to be obtainable in Saorstát Eireann and are required to be imported by a manufacturer for use in Saorstát Eireann in such process, the Revenue Commissioners may by licence authorise such manufacturer, subject to (a) builder's woodwork and component parts thereof;

22 ½% 15% (b) the following tools when fitted with wooden handles and imported as complete tools, that is to say, hammers, hatchets, adzes, axes, pickaxes, mattocks, hoes, rakes and forks, and also wooden handles imported separately and, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use as handles for one or more of the said tools;

50% 33 1/3% (c) all other manufactures of wood or timber (except articles exempted by the provision contained in the fifth column) and component parts of such manufactures (except as aforesaid).

50% 331/3% compliance with such conditions as they may think fit to impose, to import without payment of this duty the said articles 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.

This duty shall not be charged or levied on vehicles designed, constructed, and intended for use on roads or for use on rails, nor on any of the following articles nor on any component parts of such of the following articles as are complete articles, that is to say:— (a) machinery; (b) power lifts; (c) furniture (not including picture frames imported without a picture); (d) harness and saddlery; (e) articles for use in sport; (f) scientific and medical instruments and apparatus; (g) component parts of boxes which in the opinion of the Revenue Commissioners, are margarine boxes; (h) butter-boxes, egg-boxes, barrels, casks, and kegs; (i) tools, excluding tools and component parts thereof specifically mentioned in the second column;