PART II.

Customs and Excise.

3. —On and from the 16th day of October, 1947, section 10 of the Finance Act, 1935 (No. 28 of 1935), and the First Schedule to that Act shall be construed as if every rate of duty mentioned in the third column of that Schedule at reference number 27 were doubled.

4. —(1) On and from the 16th day of October, 1947, the duty of customs on articles to which the provisions of section 7 of the Finance Act, 1937 (No. 18 of 1937), and the Third Schedule to that Act, as amended, apply, shall be at the rate of 75 per cent. ad valorem in lieu of the rate heretofore chargeable, so far as the said provisions relate to articles of the following description, which, in the opinion of the Revenue Commissioners, have not, before importation, been substantially worn or otherwise used, that is to say, articles of personal clothing and wearing apparel which, in the opinion of the Revenue Commissioners, are made wholly or mainly of fur, and component parts made wholly or mainly of fur, of articles of personal clothing and wearing apparel.

(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty chargeable in accordance with subsection (1) of this section, with the substitution of the expression “the area of application of the Acts of the Oireachtas” for the expression “Great Britain and Ireland” and as though the said articles were mentioned in the Second Schedule to the said Finance Act, 1919, in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

5. —(1) In lieu of the customs duties on wine imposed by section 8 of the Finance Act, 1946 (No. 15 of 1946), there shall (subject to the provisions of this section) be charged, levied and paid as on and from the 16th day of October, 1947, the following customs duties on all wine imported into the State, that is to say:—

(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties imposed by this section with the substitution of the expression “the area of application of the Acts of the Oireachtas” for the expression “Great Britain and Ireland”.

(3) For the purposes of this section wine rendered sparkling or effervescent and bottled in a bonded warehouse shall be deemed to be sparkling wine imported in bottle, and upon delivery for home consumption shall be charged with the duty imposed on sparkling wine by this section.

(4) Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to the customs duties imposed by this section.

(5) In this section the word “wine” includes the lees of wine.

6. —(1) The Finance Act, 1920, as amended by section 7 of the Finance Act, 1946 (No. 15 of 1946), shall, as on and from the 16th day of October, 1947, be amended by the substitution in Part I of the First Schedule to the said Finance Act, 1920, of the matter set out in the First Schedule to this Act for the matter inserted therein by the said section 7, and subsection (1) of section 3 of the said Finance Act, 1920, shall have effect accordingly.

(2) The duty of excise imposed by subsection (2) of section 3 of the Finance Act, 1920, shall, as on and from the 16th day of October, 1947, be charged, levied and paid at the rate of six pounds, seventeen shillings the gallon (computed at proof) in lieu of the rate chargeable by virtue of subsection (2) of section 7 of the Finance Act, 1946 .

(3) Nothing in this section shall operate to relieve from or to prejudice or affect the additional customs duties or the additional excise duty in respect of immature spirits imposed by section 9 of the Finance Act, 1926 (No. 35 of 1926).

7. —(1) The duty of customs on tobacco imposed by section 20 of the Finance Act, 1932 (No. 20 of 1932), shall, as on and from the 16th day of October, 1947, be charged, levied and paid at the several rates specified in Part I of the Second Schedule to this Act in lieu of the rates at which the said duty is now chargeable by virtue of section 6 of the Finance Act, 1947 (No. 15 of 1947).

(2) The duty of excise on tobacco imposed by section 19 of the Finance Act, 1934 (No. 31 of 1934), shall, as on and from the 16th day of October, 1947, be charged, levied, and paid at the several rates specified in Part II of the Second Schedule to this Act in lieu of the rates at which the said duty is now chargeable by virtue of section 6 of the Finance Act, 1947 (No. 15 of 1947).

(3) Subsections (3) to (5) of the said section 19 of the Finance Act, 1934 , shall apply to tobacco which is chargeable with the duty of excise imposed by subsection (1) of that section at a rate specified in Part II of the Second Schedule to this Act and for the purpose of such application references in the said subsections (3) to (5) of the said section 19 to Part I of the Sixth Schedule to the said Finance Act, 1934 , shall be construed and have effect as references to Part II of the Second Schedule to this Act.

(4) The rebate on hard pressed tobacco mentioned in subsection (2) of section 17 of the Finance Act, 1940 (No. 14 of 1940), shall, in respect of any such tobacco sold and sent out for use within the State by any licensed manufacturer on or after the 16th day of October, 1947, be at the rate of two shillings and eight pence per pound.

8. —(1) On and after the 16th day of January, 1948, subsection (5) of section 25 of the Finance Act, 1932 (No. 20 of 1932), shall have effect as if, for the rates inserted therein by subsection (1) of section 10 of the Finance Act, 1947 (No. 15 of 1947), there were substituted the following rates, that is to say:—

(2) On and after the 16th day of January, 1948, subsection (2) of section 11 of the Finance Act, 1936 (No. 31 of 1936), shall have effect as if, for the rates inserted therein by subsection (2) of section 10 of the Finance Act, 1947 , there were substituted the following rates, that is to say:—

(3) Paragraph (c) of subsection (3) of section 11 of the Finance Act, 1936 (No. 31 of 1936), shall, as respects entertainments duty (within the meaning of the said section 11) paid on payments, made on or after the 16th day of January, 1948, for admission to an entertainment in any such theatre as is mentioned in the said subsection (3), have effect as if, for the words “thirty per cent. of the said duty” (inserted by subsection (3) of section 10 of the Finance Act, 1947 ), there were substituted the words “fifteen per cent. of the said duty”.

9. —(1) In lieu of the duties of customs imposed by subsection (1) of section 5 of the Finance (No. 2) Act, 1939 (No. 33 of 1939), there shall, as on and from the 16th day of October, 1947, be charged, levied and paid on all mum, spruce or black beer, Berlin white beer and other preparations (whether fermented or not fermented) of/a similar character imported into the State, a duty of customs at the following rates, that is to say:—

(a) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity not exceeding one thousand two hundred and fifteen degrees, forty-two pounds four shillings;

(b) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity exceeding one thousand two hundred and fifteen degrees, forty-nine pounds, ten shillings and four pence.

(2) In lieu of the duty of customs imposed by subsection (2) of section 5 of the Finance (No. 2) Act, 1939 , there shall, as on and from the 16th day of October, 1947, be charged, levied, and paid on all beer of any description (other than beer chargeable with the duty imposed by the foregoing subsection of this section) imported into the State, a duty of customs at the rate of ten pounds, eleven shillings and sixpence for every thirty-six gallons of beer of which the worts were before fermentation of a specific gravity of one thousand and fifty-five degrees.

(3) In lieu of the drawback payable under subsection (3) of section 5 of the Finance (No. 2) Act, 1939 , there shall be allowed and paid on exportation or on shipment for use as stores of imported beer on which it is shown, to the satisfaction of the Revenue Commissioners, that the duty imposed by either of the foregoing subsections of this section has been paid, a drawback, calculated according to the original specific gravity of such beer, at the rate of ten pounds, eleven shillings and three pence on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.

(4) Where, in the case of beer which is chargeable with the duty imposed by subsection (2) of this section or in the case of beer on which drawback under subsection (3) of this section is payable, the specific gravity of such beer is different from the specific gravity mentioned in the said subsection (2) or in the said subsection (3) (whichever is relevant), the said duty or the said drawback (as the case may be) shall be varied proportionately.

(5) Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to either of the duties of customs imposed by this section.

10. —(1) In lieu of the duty of excise imposed by section 6 of the Finance (No. 2) Act, 1939 (No. 33 of 1939), there shall be charged, levied and paid on all beer brewed within the State on or after the 16th day of October, 1947, a duty of excise at the rate of ten pounds, eleven shillings for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees.

(2) In lieu of the drawback payable under section 6 of the Finance (No. 2) Act, 1939 , there shall be allowed and paid on exportation as merchandise or for use as ship's stores of beer on which it is shown, to the satisfaction of the Revenue Commissioners, that the duty of excise imposed by this section has been paid, a drawback, calculated according to the original specific gravity of such beer, at the rate of ten pounds, eleven shillings and three pence for every thirty-six gallons of which the original specific gravity was one thousand and fifty-five degrees.

(3) In the case of beer of which the specific gravity is different from the specific gravity mentioned in the relevant subsection of this section, the duty chargeable or the drawback payable (as the case may be) in pursuance of this section shall be varied proportionately.

11. —(1) On and from the 1st day of January, 1948, section 20 of the Finance Act, 1926 (No. 35 of 1926), and the Third Schedule to that Act as amended, shall have effect as if—

(a) every rate of duty mentioned in paragraph 1 of the Schedule were doubled,

(b) the following subparagraphs were inserted in paragraph 6 of the Schedule:—

“(aa) Vehicles used as small public service vehicles within the meaning of the Road Traffic Act, 1933 (No. 11 of 1933):

In the case of any vehicle to which this subparagraph applies and which exceeds 10 horse-power and is fitted with a taximeter and is lawfully used as a street service vehicle within the meaning of the Road Traffic Act, 1933, or for purposes incidental to such user and for no other purpose, no duty shall be charged or levied in excess of £10.

(bb) Any vehicle constructed or adapted for use and used solely for the conveyance of a machine, workshop, contrivance or implement and no other load except articles used in connection with such machine, workshop, contrivance or implement or goods processed or manufactured therein:

(c) the following were substituted for subparagraph (c) of paragraph 6 of the Schedule:—

“(c) other vehicles to which this paragraph applies—

(2) The proviso, inserted by section 16 of the Finance Act, 1936 (No. 31 of 1936), to paragraph 6 of the Third Schedule to the Finance Act, 1926 (which relates to the concession in respect of vehicles assembled in the State) shall extend to vehicles to which the provisions inserted in the said Schedule by paragraph (b) of subsection (1) of this section apply and shall have effect in relation to such vehicles to the same extent as it has effect in relation to vehicles to which subparagraph (c) (inserted by paragraph (c) of subsection (1) of this section) of paragraph 6 of the said Schedule applies.

(3) Section 23 of the Finance Act, 1934 (No. 31 of 1934), is hereby repealed as on and from the 1st day of January, 1948.

12. —(1) No duty shall be payable under section 13 of the Finance Act, 1920, as amended, in respect of a mechanically propelled vehicle which is used solely for the transport (whether by carriage or traction) of lifeboats and their gear or any equipment for affording assistance towards the preservation of life and property in cases of shipwreck and distress at sea, and a mechanically propelled vehicle which is used for such purpose shall not become liable to a higher rate of duty merely by reason of such user.

(2) Section 10 of the Finance Act, 1930 (No. 20 of 1930), is hereby repealed.