PART II.

Customs and Excise.

Beer—customs duties.

13. —(1) In this section “the Act of 1952” means the Finance Act, 1952 (No. 14 of 1952).

(2) The duty of customs imposed by section 9 of the Act of 1952 on mum, spruce or black beer, Berlin white beer, and other preparations (whether fermented or not fermented) of a similar character imported into the State, shall be charged, levied and paid, as on and from the 22nd day of April, 1954, at the following rates:

(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—thirty-seven pounds;

(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-three pounds, eight shillings.

(3) The duty of customs imposed by section 9 of the Act of 1952 on all beer of any description (other than beer chargeable with the duty imposed by subsection (1) of the said section) imported into the State shall be charged, levied and paid, as on and from the 22nd day of April, 1954, at the rate of nine pounds, five shillings 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.

(4) There shall be allowed and paid on exportation or shipment for use as stores of imported beer on which it is shown, to the satisfaction of the Revenue Commissioners, that duty at a rate provided by subsection (2) or subsection (3) of this section has been paid, a drawback, calculated according to the original specific gravity of such beer, at the rate of nine pounds, four shillings and nine pence on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.

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

(6) 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 to which this section refers.

Beer—excise duties.

14. —(1) In this section “the Act of 1952” means the Finance Act, 1952 (No. 14 of 1952).

(2) The duty of excise imposed by section 10 of the Act of 1952 shall, in respect of beer chargeable with that duty, be charged, levied and paid, as on and from the 22nd day of April, 1954, at the rate of nine pounds, four shillings and six pence for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees.

(3) 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 duty at the rate provided by subsection (2) of this section has been paid, a drawback, calculated according to the original specific gravity of such beer, at the rate of nine pounds, four shillings and nine pence for every thirty-six gallons of which the original specific gravity was one thousand and fifty-five degrees.

(4) 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.

Matches—excise duty.

15. —The duty of excise imposed by subsection (2) of section 4 of the Finance Act, 1945 (No. 20 of 1945), shall, in respect of matches chargeable with that duty, be charged, levied and paid, as on and from the 22nd day of April, 1954, at the several rates specified in the First Schedule to this Act.

Entertainments duty—rural areas.

16. —(1) In this section—

“entertainments duty” means the excise duty referred to by that name in, and chargeable under, section 1 of the Finance (New Duties) Act, 1916;

“the census of population” means the census of population which is for the time being the latest published such census;

“town” means a town having commissioners under the Towns Improvement (Ireland) Act, 1854, or any other place which is designated as a town in the census of population.

(2) Entertainments duty shall not be charged or levied as respects payments for admission to any entertainment held on or after the 1st day of September, 1954, in a place not situated in or within three miles of—

(a) a county or other borough, or

(b) an urban district, or

(c) a town,

having, in any such case, according to the census of population, a population exceeding one thousand.

(3) Where entertainments duty has been paid as respects payments for admission to any entertainment held on or after the 1st day of September, 1954, in a place not situated in or within three miles of—

(a) a county or other borough, or

(b) an urban district, or

(c) a town,

having, in any such case, according to the census of population, a population exceeding two thousand the Revenue Commissioners shall repay to the proprietor of the entertainment an amount equal to fifty per cent. of the duty so paid.

(4) Subsections (2) and (3) of this section shall have effect subject to the proviso that where it is shown to the satisfaction of the Revenue Commissioners that the population of a county or other borough, an urban district or a town, according to the census of population, includes persons enumerated by reference to their being in any religious community, educational establishment, orphanage, hospital, mental institution or county home or in any prison or reformatory, the population of the county or other borough, urban district or town according to the census shall be treated for the purposes of the said subsections as being reduced by the number of those persons.

(5) Subsection (2) of this section shall have effect subject to the proviso that—

(a) where the census of population (being a census published after the passing of this Act) shows that the population of a county or other borough, an urban district or a town exceeds one thousand, and

(b) the population of the county or other borough, urban district or town according to the immediately preceding census of population did not exceed one thousand,

the population of the county or other borough, urban district or town according to the census of population shall, with respect to the period of two years beginning on the date of publication of the census of population, be treated for the purposes of subsection (2) of this section as being reduced so as not to exceed one thousand.

(6) Subsection (3) of this section shall have effect subject to the proviso that—

(a) where the census of population (being a census published after the passing of this Act) shows that the population of a county or other borough, an urban district or a town exceeds two thousand, and

(b) the population of the county or other borough, urban district or town according to the immediately preceding census of population did not exceed two thousand,

the population of the county or other borough, urban district or town according to the census of population shall, with respect to the period of two years beginning on the date of publication of the census of population, be treated for the purposes of subsection (3) of this section as being reduced so as not to exceed two thousand.

(7) The references in paragraph (b) of subsection (5) and paragraph (b) of subsection (6) of this section to the population of the county or other borough, urban district or town according to the immediately preceding census of population shall be construed, where the proviso contained in subsection (4) of this section had effect in relation to that population, as references to that population as reduced as specified in that proviso.

(8) Where a repayment of duty is due under the provisions of section 6 of the Finance Act, 1953 (No. 21 of 1953), as respects any entertainment to which subsection (3) of this section applies such repayment shall be calculated by reference to the total amount of duty paid as reduced by the amount repayable under the provisions of the said subsection (3).

(9) If any question arises as to the census of population applicable at any time for the purposes of this section or as to the date of publication of any such census the Minister for Finance may certify accordingly and the certificate shall be conclusive.

Boots and shoes—customs duties.

17. —(1) The duties of customs chargeable on boots and shoes by section 9 of, and the Second Schedule to, the Finance Act, 1934 (No. 31 of 1934), as amended by subsequent enactments, shall cease to be chargeable on the passing of this Act.

(2) There shall be charged, levied and paid a duty of customs at the rate of sixty per cent. of the value of the article, on every of the following articles imported into the State, that is to say:

component parts of boots and shoes which are shaped soles, shaped heels or shaped uppers, or shaped parts of soles, heels or uppers, made wholly or mainly of leather and skin or either of them.

(3) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned in subsection (2) of this section, any articles chargeable therewith or, in the case of any such articles already imported, to take delivery thereof without payment of the said duty 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, but so that no such licence shall be exempt from the provisions of section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938).

(4) In this section, “boot” includes any external footwear which extends above the ankle of the wearer, and “shoe” includes slipper, golosh, sandal, clog, and any other external footwear which does not extend above the ankle of the wearer.

Glucose and saccharin—customs and excise duties.

18. —(1) The duty of customs chargeable on saccharin under subsection (3) of section 9 of the Finance Act, 1946 (No. 15 of 1946), shall cease to be chargeable on the passing of this Act.

(2) The duties of excise chargeable on glucose and saccharin under subsection (4) of section 9 of the Finance Act, 1946 (No. 15 of 1946), shall cease to be chargeable on the passing of this Act.

(3) Section 17 of the Finance Act, 1926 (No. 35 of 1926), is hereby amended by the deletion of the words “other than saccharin to an extent not exceeding one per cent.”.

Mats of straw, rush or grass—exemption from customs duty.

19. —The duty of customs imposed by section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 33 in the First Schedule thereto shall, on the passing of this Act, cease to be chargeable on mats made of straw, rush or grass.

Termination of certain customs duties.

20. —(1) The duty mentioned in the third column of the Second Schedule to this Act at any reference number and imposed by the enactments mentioned in the second column of the said Schedule at that reference number shall cease to be chargeable on the passing of this Act.

(2) The particulars stated in the fourth column of the Second Schedule to this Act are inserted solely to facilitate the identification of the several duties mentioned in the third column of the said Schedule, and accordingly nothing contained in the said fourth column shall affect the construction or limit or control the operation of this section and the second and third columns of the said Schedule.