No. 31/1932:

CUSTOMS DUTIES (SPADES AND SHOVELS) (PROVISIONAL IMPOSITION) ORDER, 1932.

CUSTOMS DUTIES (SPADES AND SHOVELS) (PROVISIONAL IMPOSITION) ORDER, 1932.

WHEREAS it is enacted by section 1 of the Customs Duties (Provisional Imposition) Act, 1931 (No. 38 of 1931), that whenever the Executive Council is satisfied, on the report of the Minister for Industry and Commerce, that the immediate imposition of a customs duty on any particular description of goods is necessary to prevent an expected dumping of goods of that description arising out of financial or other events in other countries and occurring in circumstances which would occasion industrial injury, the Executive Council may by order impose, whether with or without qualifications, restrictions, or exemptions, a customs duty of such amount as they think proper to specify in such order on all goods of the said particular description imported into Saorstát Eireann on or after a day (not being prior to the day on which such order is made) specified in such order:

AND WHEREAS the Executive Council is satisfied, on the report of the Minister for Industry and Commerce, that the immediate imposition of a customs duty on the articles mentioned in the Schedule hereto is necessary to prevent an expected dumping of those articles arising out of financial or other events in other countries and occurring in circumstances which would occasion industrial injury:

NOW, the Executive Council, in exercise of the powers conferred on them by section 1 of the Customs Duties (Provisional Imposition) Act, 1931 (No. 38 of 1931), and of every and any other power them in this behalf enabling, do hereby order as follows:—

1. This Order may be cited for all purposes as the Customs Duties (Spades and Shovels) (Provisional Imposition) Order, 1932.

2. The Interpretation Act, 1923 (No. 46 of 1923), applies to the interpretation of this Order in like manner as it applies to the interpretation of an Act of the Oireachtas.

3. There shall be charged, levied, and paid on all articles mentioned in the Schedule hereto imported into Saorstát Eireann on or after the 23rd day of April, 1932, a customs duty at the rate of fifty per cent. of the value of the article.

4. The provisions of section 8 of the Finance Act 1919, shall apply to the duty imposed by this Order with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though the articles mentioned in the Schedule hereto 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.

5. The value of any article for the purposes of this Order shall be taken to be the price which an importer would give for the article if the article were delivered, freight and insurance paid, in bond, at the place of importation, and duty shall be paid on that value as fixed by the Revenue Commissioners.

Dublin.

This 22nd day of April, 1932.

SCHEDULE.

Spades and shovels for manual use, other than spades and shovels with a wire or a wooden blade.

Component parts of the said spades and shovels, other than as aforesaid.