Finance Act, 1932

Finance Act, 1932 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.ie) Translations (Houses of the Oireachtas) Government Publications for Sale EU Law (EUR-Lex) FAQ Disclaimer Feedback Helpdesk Search Baile Reachtaíocht Achtanna an Oireachtais Ionstraimí Reachtúla Reachtaíocht Réamh-1922 Bunreacht Acmhainní Seachtracha Billí (Tithe an Oireachtais) Iris Oifigiúil Achtanna Athbhreithnithe (CAD) (An Coimisiún um Athchóiriú an Dlí) Liosta Rangaithe Reachtaíochta Aistriúcháin (achtanna.ie) Aistriúcháin (Tithe an Oireachtais) Foilseacháin Rialtais ar Díol Dlí AE (EUR-Lex) CCanna (Ceisteanna Coitianta) Séanadh Aiseolas Deasc chabhrach Cuardach TitleTeideal Year(s) or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile ActsAchtanna 1932 Finance Act, 1932 Finance Act, 1932 Permanent Page URL View by SectionAmharc de réir Ailt View Full ActAmharc ar an Acht Iomlán Bill History Stair Bille Commencement, Amendments, SIs made under the Act Tosach Feidhme, Leasuithe, IRí arna ndéanamh faoin Acht Print Full ActPriontáil an tAcht Iomlán Number 20 of 1932. FINANCE ACT, 1932. ARRANGEMENT OF SECTIONS PART I. Income Tax. Section 1. Income tax and sur-tax for the year 1932-33. 2. Sur-tax for the year 1931-32. 3. Alteration of certain allowances. 4. Liability of certain pensions etc., to tax. 5. Assessment of executors and administrators of deceased persons. 6. Assessment of rent from business premises. 7. Relief to investors in Saorstát Eireann securities. 8. Exemption of certain allowances under the Army Pensions Act, 1923. 9. Communication of determination of appeal by the Special Commissioners. 10. Certain reciprocal relief in respect of the United States of America. PART II. Customs And Excise. 11. Imposition of duties in the First Schedule. 12. Exemption from import duty of certain essential articles unobtainable in Saorstát Eireann. 13. Imposition of duties in the Second Schedule. 14. Duty on tea. 15. Excise duty on tea in stock. 16. Duty on musical instruments, clocks and watches. 17. Duty on cinematograph film. 18. Permanent continuance of additional duties on dried fruits. 19. Duty on records. 20. Duty on tobacco. 21. Alteration of rates of duty on wireless telegraphy apparatus. 22. Duty on certain packages. 23. Duty on mineral hydrocarbon white oil. 24. Duty on meat and dead poultry and wild birds. 25. Amendments of entertainments duty. 26. Tobacco dealer's licence. 27. Duty on moneylenders' licences. 28. Abolition of additional duties on sugar. 29. Alteration of duties on articles made from or containing sugar, etc. 30. Reduction of duties on certain mechanically propelled vehicles. 31. Exemptions from the duty on boots and shoes. 32. Further exemptions from the duty on boots and shoes. 33. Exemptions from motor car duty. 34. Exemptions from duties on woven tissues. 35. Removal of spirits from certain premises and warehouses. 36. Exemption from duty on mineral hydrocarbon light oils. 37. Exemptions in relation to shipbuilding yards. 38. General exemption of goods imported for further manufacture. 39. Application of provisions of the Finance (No. 2) Act, 1915. 40. Exemption from duty on sugar glucose, etc. 41. Rebate on beer brewed from home malted cereals. 42. Exemption of articles for personal use of importer. 43. Amendment of section 10 of Finance Act, 1901. 44. Computation of value of articles and goods. 45. Penalty for breach of condition. PART III. Death Duties. 46. Legacies and successions for charitable purposes. PART IV. Corporation Profits Tax. 47. Alterations of corporation profits tax. PART V. Excess Profits Duty. 48. Power to remit excess profits duty. PART VI. Stamp Duties. 49. Stamp duty in respect of consolidated bank notes. 50. Duty on certain sweepstakes. PART VII. General. 51. Care and management of taxes and duties. 52. Repeals. 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. (2) Sur-tax for the year beginning on the 6th day of April, 1932, 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 same rates as those at which it is charged for the year beginning on the 6th day of April, 1931. (3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1931, in relation to income tax and sur-tax and also the provisions of this Act in relation to the sur-tax for that year shall, subject to the other provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1932. 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.” (2) Sub-section (1) of section 18 of the Finance Act, 1920 , shall be construed and have effect as if the words “one hundred and twenty-five pounds” were substituted therein for the words “one hundred and thirty-five pounds.” (3) Sub-section (1) of section 21 of the Finance Act, 1920 , shall be construed and have effect as if the words “each such child to a deduction of fifty pounds” were substituted therein for the words “one child to a deduction of thirty-six pounds and in respect of each subsequent child to a deduction of twenty-seven pounds.” (4) The following provision shall be substituted for section 23 of the Finance Act, 1920 , 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 be entitled to be charged at half the standard rate of tax on the first one hundred pounds of his taxable income.” 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. (2) To remove doubts it is hereby declared and enacted that the word “annuity” and the word “pension” in the charging provision of Schedule E of the Income Tax Act, 1918, shall include and be deemed always to have included respectively an annuity which is paid voluntarily or is capable of being discontinued and a pension which is so paid or is so capable. 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. (2) No assessment under this rule shall be made later than six years after the expiration of the year of assessment nor, in any case, later than three years after the expiration of the year of assessment in which the deceased person died. (3) The executor or administrator of any such deceased person shall, when required by a particular notice so to do, prepare and deliver to the inspector of taxes a true and correct statement in writing signed by such executor or administrator and containing particulars, to the best of his judgment and belief, of the profits or gains which arose or accrued to such deceased person before his death and in respect of which such executor or administrator is assessable under this rule, and the provisions of the Income Tax Acts relating to statements to be delivered by any person shall apply, with any necessary modifications, to statements to be delivered under this rule. (4) Nothing in this rule shall apply to or affect statements to be delivered or assessments to be made in respect of a trade, profession, or vocation carried on by two or more persons jointly.” (2) The Rule inserted by the foregoing sub-section of this section in the General Rules applicable to Schedules A, B, C, D, and E of the Income Tax Act, 1918, shall have effect in relation to assessments made after the passing of this Act in respect of tax chargeable for any year of assessment whether beginning before or after the passing of this Act. (3) The references in sub-section (3) of section 10 of the Finance Act, 1929 (No. 32 of 1929), to a person ceasing to possess a source of income or profits shall be construed as referring to a cesser occurring by reason of the person dying while in possession of the source of income or profits as well as to a cesser occurring in the lifetime of such person, and for the purposes of the said sub-section (3) such death shall be deemed to cause a cesser, and such cesser shall be deemed to take place on the day of such death, and the said section 10 shall apply and have effect accordingly. (4) The reference in sub-section (1) of section 12 of the Finance Act, 1929 (No. 32 of 1929), to the discontinuance of a trade, profession, or vocation shall be construed as referring to a discontinuance occurring by reason of the death while carrying on such trade, profession or vocation of the person carrying on the same as well as to a discontinuance occurring in the lifetime of such person, and for the purposes of the said section 12 such death shall be deemed to cause a discontinuance and such discontinuance shall be deemed to take place on the day of such death, and the said section shall apply and have effect accordingly. 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.” (2) Sub-section (1) of section 10 of the Finance Act, 1929 (No. 32 of 1929), shall not apply to any income assessed under Rule 5 added by this section to the rules applicable to Case III of Schedule D of the Income Tax Act, 1918. 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. (2) This section shall apply to all stocks, shares, and securities issued for public subscription after the passing of this Act in respect of which the Minister for Finance certifies that he is satisfied, after consultation with the Minister for Industry and Commerce, that all the following conditions are complied with in relation to such stock, share, or security, that is to say:— (a) such stock, share, or security is or was issued by a company which complies with the following provisions that is to say, such company— (i) is incorporated by or under the laws of Saorstát Eireann, and (ii) is a company limited by shares within the meaning of the Companies (Consolidation) Act, 1908 , and (iii) is managed and controlled in Saorstát Eireann, and (iv) carries on or (in the case of a company which has not commenced to carry on business) intends to carry on its business wholly or mainly in Saorstát Eireann; and (b) the capital raised by the issue of such stock, share, or security is or is intended to be or has been devoted to the establishment or extension in Saorstát Eireann of one or more industries as defined by this section; and (c) no part of the said capital so raised is intended to be or is being or has been used for the purpose of acquiring (directly or indirectly) an existing business or any share or interest in an existing business or of purchasing investments, or of paying off existing loans or debentures; and (d) such issue of stock, shares, or security is so described and designated that it is readily distinguishable from all other (if any) issues of such company. (3) Every warrant, cheque, or order drawn or made for the payment of any dividend or interest in respect of any stock, share, or security to which this section applies shall indicate clearly either (as the case may require)— (a) that the whole of the sum for which such warrant, cheque, or order is drawn or made is a payment of or on account of dividend or interest in respect of such stock, share, or security; or (b) that a part (the amount of which is separately stated) of such sum is a payment of or on account of such dividend or interest. (4) Any stock, share, or security to which this section applies shall cease to be a stock, share, or security (as the case may be) to which this section applies if and when the Minister for Finance certifies in relation to such stock, share, or security that he is satisfied, after consultation with the Minister for Industry and Commerce, either— (a) that the company by which such stock, share, or security was issued has ceased to comply with the provisions set forth in paragraph (a) of sub-section (2) of this section; or (b) that the capital raised by the issue of such stock, share, or security has been or is being devoted wholly or partly to purposes other than the establishment or extension in Saorstát Eireann of one or more industries as defined by this section; or (c) that such capital is being used wholly or partly in contravention of paragraph (c) of sub-section (2) of this section; or (d) that such issue of stock, shares, or security has ceased to be described and designated in accordance with paragraph (d) of sub-section (2) of this section; or (e) that sub-section (3) of this section is not being complied with in relation to such stock, share, or security. (5) In this section the word “industry” means any trade or business whatsoever save and except the purchase and sale of imported coal, the manufacture or distribution of gas for lighting, heating, or power, the carrying on, organisation, or conduct of road transport, the provision of amusement or entertainment of any kind, the holding (otherwise than by way of investment of reserve or subsidiary funds) of or dealing in stocks, shares, or securities, whether of all kinds or of any particular class or classes or of one or more particular companies. 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. (2) In this section, the word “killed” has the same meaning as it has in the said section 8 of the Army Pensions Act, 1923 . 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. (2) Where the determination of an appeal by the Special Commissioners is sent to the parties by post under this section, a declaration of dissatisfaction under paragraph (a) of sub-section (1) of section 149 of the Income Tax Act, 1918, or a notice requiring a re-hearing under sub-section (1) of section 196 of that Act may be made or given in writing within twelve days after the day on which such determination is so sent to the person making such declaration or giving such notice, as the case may be. 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. (2) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty imposed by this section on any article with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and— (a) where a percentage is stated in the fourth column of the First Schedule to this Act opposite the mention of such article in the second column of the said Schedule, as though the Second Schedule to the said Finance Act, 1919 , contained a list of goods to which duty of an amount equal to the said percentage of the value of the goods is made applicable as a preferential rate and such article were included in that list; and (b) where the word “free” appears in the fourth column of the First Schedule to this Act opposite the mention of such article in the second column of the said Schedule, as though the said Second Schedule to the Finance Act, 1919 , contained a list of goods which were, by way of preferential rate, to be admitted free of duty and such article were included in that list. (3) The provisions (if any) set forth in the fifth column of the First Schedule to this Act opposite the mention in the second column of the said Schedule of any article shall apply and have effect in relation to the duty imposed by this section on such article. (4) Whenever it is shown to the satisfaction of the Revenue Commissioners that the duty imposed by this section on any article has been duly paid in respect of such article and that such article has not been used in Saorstát Eireann otherwise than for a purpose of manufacture, a drawback equal to the amount of the duty so paid shall be allowed on such article or on any goods in the manufacture or preparation of which such article is shown to have been used if such article or such goods (as the case may be) is or are exported as merchandise, or shipped for use as stores, or deposited in a bonded warehouse for shipment as stores. (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. (6) Any article liable to a duty imposed by this section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners either— (a) that such article had not been imported prior to its exportation; or (b) that such article had been first imported prior to the 12th day of May, 1932; or (c) that such article had been first imported on or after the 12th day of May, 1932, and was not at the time of such importation liable to any duty of customs; or (d) that such article had been first imported on or after the 12th day of May, 1932, and that all duties of customs to which it was then liable had been duly paid and either no drawback of duty had been allowed on exportation or all drawback so allowed had been repaid to the Revenue Commissioners. (7) Articles which have been imported and exported by way of transit only shall not be deemed to have been imported or exported for the purposes of the next preceding sub-section of this section. (8) Where an article could be regarded as chargeable with two or more of the duties imposed by this section, such article shall be deemed to be liable only to that one of those duties in respect of which the greatest amount of duty would be payable, and such article shall accordingly be chargeable only with such duty. 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. (2) Wherever it is stated in the fifth column of the Second Schedule to this Act that the provisions of section 8 of the Finance Act, 1919 , apply in respect of any duty mentioned in that Schedule, the provisions of the said section 8 shall apply to that duty with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the Second Schedule to the said Finance Act, 1919 , contained a list of goods to which the rate of such duty mentioned in the fourth column of the said Second Schedule to this Act is made applicable as a preferential rate and the articles chargeable with the said duty were included in that list. (3) Subject to the provisions of the foregoing sub-section of this section, the provisions (if any) set forth in the fifth column of the Second Schedule to this Act opposite the mention in the second column of the said Schedule of any article shall apply and have effect in relation to the duty imposed by this section on such article. (4) Whenever it is shown to the satisfaction of the Revenue Commissioners that the duty imposed by this section on any article has been duly paid in respect of such article and that such article has not been used in Saorstát Eireann otherwise than for a purpose of manufacture, a drawback equal to the amount of the duty so paid shall be allowed on such article or on any goods in the manufacture or preparation of which such article is shown to have been used if such article or such goods (as the case may be) is or are exported as merchandise, or shipped for use as stores, or deposited in a bonded warehouse for shipment as stores. (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. (6) Any article chargeable with a duty imposed by this section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners either— (a) that such article had not been imported prior to its exportation; or (b) that such article had been first imported prior to the 12th day of May, 1932; or (c) that such article had been first imported on or after the 12th day of May, 1932, and that all duties of customs to which it was then liable had been duly paid and either no drawback of duty had been allowed on exportation or all drawback so allowed had been repaid to the Revenue Commissioners. (7) Articles which have been imported and exported by way of transit only shall not be deemed to have been imported, or exported for the purposes of the next preceding sub-section of 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. (2) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty imposed by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland,” and as though tea which is shown to the satisfaction of the Revenue Commissioners not to have been subjected to any process of blending outside the country of origin were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate and tea were omitted from the list of goods in the said Second Schedule to which five-sixths of the full rate is so made applicable. 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. (2) The duty imposed by this section shall not be charged or levied on any tea which is shown to the satisfaction of the Revenue Commissioners to have been intended for use (otherwise than in the preparation of a beverage for sale) by the person in whose ownership or possession it was on the 12th day of May, 1932, and not to have been intended for sale or for use in the preparation of a beverage for sale, and no such tea shall be reckoned in computing for the purpose of the preceding sub-section of this section the amount of tea in the ownership or possession of such person on the said date. (3) Every person who on the 12th day of May, 1932, has in his ownership or possession any tea liable to the duty imposed by this section and also every person required by the Revenue Commissioners to make such return as is mentioned in this sub-section shall, on or before the 19th day of May, 1932, make to the Revenue Commissioners on a form to be prescribed by the Revenue Commissioners a return containing— (a) a statement, in the terms and with the particulars indicated in the said form, of all tea which was in his ownership or possession in Saorstát Eireann on the 12th day of May, 1932, and (b) a statement, in the terms and with the particulars indicated in the said form, of all the premises in which such tea or any part thereof was stored on the said date, together with such particulars in respect of the tea so stored in each of such premises as are indicated in the said form, and (c) a statement, in the terms and with the particulars indicated in the said form, of the tea in his ownership or possession in Saorstát Eireann on the 12th day of May, 1932, which was in transit on that date. (4) Every return made in pursuance of sub-section (3) of this section shall be verified by a statutory declaration made by the person required to make such return or, where such person is a corporate body, by a director or principal officer of such corporate body. (5) Every person who is required by sub-section (3) of this section to make such return as is mentioned in that sub-section shall, immediately upon making such return or on the 19th day of May, 1932, whichever is the earlier, either pay to the Revenue Commissioners the full amount of the duty imposed by this section on any tea which was in his ownership or possession on the 12th day of May, 1932, and was chargeable with the said duty or deposit such tea in a bonded warehouse approved of by the Revenue Commissioners for the deposit of tea. (6) Whenever any duty imposed by this section is payable in respect of any tea (whether at the time mentioned in the next preceding sub-section of this section or on the removal of such tea from a bonded warehouse in which it has been deposited in pursuance of that sub-section), the Revenue Commissioners may, in lieu of immediate payment of the full amount of such duty, accept payment of one-half of such duty together with a bond with sureties approved of by the Revenue Commissioners for payment of the other half of such duty on or before the 19th day of August, 1932. (7) Every person who is required by sub-section (3) of this section to make such return as is mentioned in that sub-section shall— (a) allow any officer of customs and excise to enter at any reasonable time any premises in the occupation of such person and to take an account of all tea in such premises, and (b) produce to such officer the trade books and all accounts and documents belonging to or in the possession of such person which are necessary for verifying the return made by such person in pursuance of sub-section (3) of this section, and (c) permit such officer to take such samples of the tea in the said premises as such officer shall think necessary, and (d) render all reasonable assistance to such officer in the taking of an account of the tea which was in the ownership or possession of such person on the 12th day of May, 1932. (8) Every person required by sub-section (3) of this section to make such return as is mentioned in that sub-section who either fails to make such return, or makes a return which is incomplete, false, or misleading in any material respect or fails or refuses to do anything which he is required by sub-section (5) of this section to do shall be guilty of an offence under the statutes relating to duties of excise and shall for every such offence incur an excise penalty of fifty pounds, and all tea in relation to which such offence was committed shall be forfeited. 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. (2) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty imposed by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the articles chargeable with the said duty were mentioned in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate. (3) Whenever it is proved to the satisfaction of the Revenue Commissioners that the duty imposed by this section has been duly paid in respect of any article and that such article has not been used in Saorstát Eireann, a drawback equal to the amount of the said duty so paid shall be allowed on such article when exported as merchandise. (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. (5) Any article chargeable with the duty imposed by this section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners either that such article had not been imported previously to exportation or that no drawback of duty was allowed on exportation or that any drawback so allowed has been repaid. (6) Articles which have been imported and exported by way of transit only shall not be deemed to have been imported or exported for the purposes of the next preceding sub-section of 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 (2) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty imposed by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the articles chargeable with the said duty were mentioned in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate. (3) Whenever the Revenue Commissioners are satisfied that any cinematograph film imported into Saorstát Eireann is of an educational character, they shall, subject to compliance with such conditions as they think fit to impose, exempt such film from the duty imposed by this section. (4) Whenever it is proved to the satisfaction of the Revenue Commissioners that the duty imposed by this section has been duly paid in respect of any article and that such article has not been used in Saorstát Eireann, a drawback equal to the amount of the said duty so paid shall be allowed on such article when exported as merchandise. (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. (6) Any article chargeable with the duty imposed by this section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners either that such article has not been imported previously to exportation or that no drawback of duty was allowed on exportation or that any drawback so allowed has been repaid. (7) Articles which have been imported and exported by way of transit only shall not be deemed to have been imported or exported for the purposes of the next preceding sub-section of 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. (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.” 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. (2) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty mentioned in this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the articles chargeable with the duty imposed by this section were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate. (3) Whenever it is shown to the satisfaction of the Revenue Commissioners that the duty imposed by this section has been duly paid in respect of any article and that such article has not been used in Saorstát Eireann, a drawback equal to the amount of such duty so paid shall be allowed on such article if such article is exported as merchandise. (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. (5) Any article liable to the duty imposed by this section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners either— (a) that such article had not been imported prior to its exportation; or (b) that such article had been first imported prior to the 12th day of May, 1932; or (c) that such article had been first imported on or after the 12th day of May, 1932, and that all duties of customs to which it was then liable had been duly paid and either no drawback of duty had been allowed on exportation or all drawback so allowed had been repaid to the Revenue Commissioners. (6) Articles which have been imported and exported by way of transit only shall not be deemed to have been imported or exported for the purpose of the next preceding sub-section of 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. (2) Neither the excise duty chargeable on tobacco under section 7 of the Finance Act, 1918 , as modified by section 9 of the Finance Act, 1919 , nor any other excise duty shall be charged on any tobacco which is grown in Saorstát Eireann and is duly delivered from warehouse and consigned to and received by a licensed manufacturer of tobacco. (3) If it is shown to the satisfaction of the Revenue Commissioners in respect of the business of a licensed manufacturer of tobacco that such business is either— (a) in the beneficial ownership of an individual who is an Irish-born resident; or (b) in the beneficial ownership of two or more individuals the majority of whom are Irish-born residents owning between them more than one-half of the capital invested in such business; or (c) owned by an Irish-owned company and managed and controlled by persons the majority of whom are Irish-born residents; the person licensed to carry on such business shall be entitled to receive a rebate of sevenpence in respect of every pound of unmanufactured tobacco received by such person upon which the duty imposed by this section has been paid and in respect of which no rebate under this section had been previously paid. 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. (4) No rebate shall be payable under the next preceding sub-section of this section in respect of any tobacco received by a licensed manufacturer for manufacture on behalf of another person on commission or royalty unless such other person would be qualified under the said next preceding sub-section of this section to receive such rebate if such tobacco were received by him for manufacture by himself. (5) Where it is shown that the duty imposed by this section has been paid and that no rebate under sub-section (3) of this section has been allowed and that no tobacco grown in Saorstát Eireann on which excise duty has not been paid has been received by the manufacturer, drawback shall, subject to the provisions affecting the allowance of drawback contained in the Schedule to the Finance Act, 1904 , be paid at the rates specified in Part II of the Third Schedule to this Act. (6) Where rebate under sub-section (3) of this section has been allowed and it is shown that no tobacco grown in Saorstát Eireann on which excise duty has not been paid has been received by the manufacturer, drawback shall, subject to the provisions affecting the allowance of drawback contained in the Schedule to the Finance Act, 1904 , be paid at the rates specified in Part III of the Third Schedule to this Act. (7) Where tobacco grown in Saorstát Eireann on which excise duty has not been paid has been received by the manufacturer, drawback shall, subject to the provisions affecting the allowance of drawback contained in the Schedule to the Finance Act, 1904 , be paid at such rates as the Revenue Commissioners shall determine. (8) The allowance granted by section 9 of the Finance Act, 1915 , shall not be payable in respect of any tobacco grown in Saorstát Eireann in the year 1932 or any subsequent year. 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. (2) If it is proved to the satisfaction of the Revenue Commissioners that the duty imposed by the said section 8 of the Finance Act, 1926 , has been duly paid in respect of any article chargeable with that duty at the rates imposed by this section and that such article has not been used in Saorstát Eireann otherwise than for a purpose of manufacture, a drawback equal to the amount of the duty so paid shall be allowed on such article or on any goods in the manufacture or preparation of which such article is shown to have been used, if such article or such goods (as the case may be) is or are exported as merchandise, or shipped for use as stores, or deposited in a bonded warehouse for shipment as stores. 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. (2) Where a package, which but for this sub-section, would be chargeable with the duty imposed by this section contains any packages chargeable with the said duty, then, if the said duty is charged and paid on all the last-mentioned packages, the said duty shall not be charged on the first-mentioned package. (3) The duty imposed by this section shall not be charged or levied on any package which contains only a bona fide trade sample of any commodity and is consigned in the ordinary course of trade to a trader in such commodity and is not for sale. (4) Whenever the Minister for Finance is satisfied, after consultation with the Minister for Industry and Commerce, that a person bona fide intends to establish in Saorstát Eireann equipment and facilities for packing in Saorstát Eireann any substance to which this section applies, the Revenue Commissioners may by licence authorise such person, at any time or times before such date (not being later than the 12th day of November, 1932), and subject to compliance with such conditions as the Revenue Commissioners shall think proper to specify in such licence, to import, without payment of the duty imposed by this section, packages containing such substance either, as the Revenue Commissioners shall think· proper, without limit or limited in all or any of the following ways, that is to say, to a specified number of packages, to packages of a specified class, or to packages of a specified size. (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. (6) Notwithstanding anything contained in this section, a portion of cheese wrapped only in tinfoil and not exceeding two ounces in weight shall not be a package for the purposes of this section. (7) This section applies to the following substances, that is to say:— (a) all foods (whether for consumption by human beings, animals, or birds) not excluded by the next following sub-section of this section; and (b) all drinks not excluded by the next following sub-section of this section, and (c) cosmetics; and (d) medicinal preparations not excluded by the next following sub-section of this section; and (e) seeds of fruits, vegetables, or flowers. (8) This section does not apply to the following substances, that is to say:— (a) fresh fruit, or (b) soup in liquid form, fruit, fish, fish paste, meat, or meat paste in sealed bottles, jars, tins, or cans, or (c) fresh fish imported before the 12th day of November, 1932, or (d) natural mineral waters, or (e) serums, vaccines, or preparations in ampoules, diabetic bread, biscuits, and cereals, or insulin, or (f) foods or non-alcoholic drinks which, in the opinion of the Revenue Commissioners are intended primarily for consumption by infants or invalids. (9) In this section the word “package” means any bottle, box, carton, envelope, wrapper, or other container of any kind whatsoever, and references to the weight of a package shall be construed as referring to the total weight of the package and everything contained therein. 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. (2) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty imposed by this section, with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though mineral hydrocarbon white oil were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate. (3) Where any imported manufactured or prepared goods contain, as a part or ingredient thereof, any mineral hydrocarbon white oil and such goods, in the opinion of the Revenue Commissioners, are not substantially mixtures or blends of mineral hydrocarbon white oils and are not suitable or intended for use as a substitute for any mineral hydrocarbon white oil or for subsequent recovery of the same, section 7 of the Finance Act, 1901 , shall not apply in respect of the mineral hydrocarbon white oil contained in such goods. (4) On the exportation from Saorstát Eireann or the shipment or deposit in a bonded warehouse for use as ship's stores of any goods chargeable with the duty imposed by this section, a drawback shall be allowed of an amount equal to the amount of the said duty which is shown to the satisfaction of the Revenue Commissioners to have been paid in respect of such goods. (5) For the purposes of this section the expression “mineral hydrocarbon white oil” means mineral hydrocarbon white oil of a specific gravity not less than .835 and not more than .950, the flash point of which as determined by the Pensky-Martens apparatus is not lower than 285° Fahr. and not higher than 410° Fahr., and the viscosity of which as determined by the Redwood No. 1 Viscometer at 70° Fahr. is not less than 100 secs. and not more than 1,000 secs. Duty on meat and dead poult …