Dairy Produce (Price Stabilisation) Act , 1932

PART I. Preliminary And General.

1 Short title and duration.

1.—(1) This Act may be cited as the Dairy Produce (Price Stabilisation) Act, 1932.

(2) This Act shall continue in force until the 31st day of March, 1935 and shall then expire.

2 Definitions.

2.—(1) In this Act—

the expression “the Minister” means the Minister for Agriculture;

the words “imported” and “exported” mean respectively imported into and exported from Saorstát Eireann, and cognate words shall be construed accordingly;

the expression “the butter duty” means the customs duty for the time being imposed by law on imported butter;

the expression “registered premises” means premises registered in any register kept in pursuance of the Dairy Produce Act, 1924 (No. 58 of 1924);

the expression “creamery premises” means premises registered in the register of creameries and premises in respect of which a licence under section 42 of the Dairy Produce Act, 1924, has been granted and is in force;

the expression “creamery butter” means butter manufactured on creamery premises;

the expression “butter factory” means premises on which by way of trade butter is blended, re-worked, or subjected to any other treatment, but not so as to cease to be butter;

the expression “factory butter” means butter which is manufactured in or brought on to a butter factory;

the expression “butter trader” means a person who carries on for trade or gain, whether alone or in conjunction with any other business, the business of selling butter;

the expression “farm butter” means butter which has been manufactured in Saorstát Eireann and is neither creamery butter nor factory butter;

the word “prescribed” means prescribed by regulations made by the Minister under this Act;

the expressions “the creamery butter account”, “the factory butter account” and “the miscellaneous butter account” respectively mean the several accounts required by this Act to be kept by the Minister under those respective names;

the expression “the preliminary period” means the period commencing on the 21st day of April, 1932, and ending on the 31st day of May, 1932.

(2) Each of the following months shall be a levy month for the purposes of this Act, that is to say, the months of June, July, August, September, October, and November in the year 1932, and the months of April, May, June, July, August, September, October and November in the years 1933 and 1934.

(3) Butter which undergoes the process of blending or reworking in a butter factory and no other process shall not be deemed to be manufactured for the purposes of this Act.

3 General regulations.

3.—The Minister may by order make regulations in relation to any matter or thing referred to in this Act as prescribed or to be prescribed.

4 Laying of orders and regulations before Houses of Oireachtas.

4.—Every order and regulation made by the Minister under this Act shall be laid before each House of the Oireachtas as soon as may be after it is made, and if a resolution is passed by either House of the Oireachtas within the next subsequent twenty-one days on which that House has sat annulling such order or regulation, such order or regulation (as the case may be) shall be annulled accordingly, but without prejudice to the validity of anything done previously under such order or regulation.

PART II. Levies On Butter Stored, Manufactured And Purchased.

5 Scheduled societies and scheduled premises.

5.—(1) Each of the bodies specified in the First Part of the Schedule to this Act shall be a scheduled society for the purposes of this Act, subject however to the following provisions, that is to say:—

(a) the Minister may from time to time by order under this paragraph declare that any such body shall cease to be a scheduled society for the purposes of this Act, and so long as such order is in force such body shall not be a scheduled society for the purposes of this Act;

(b) the Minister may by order under this paragraph revoke an order made under the next preceding paragraph.

(2) Each of the several premises specified in the Second Part of the Schedule to this Act shall be scheduled premises for the purposes of this Act, subject however to the following provisions, that is to say :—

(a) the Minister may from time to time by order made under this paragraph declare that any such premises shall cease to be scheduled premises for the purposes of this Act, and so long as such order is in force such premises shall not be scheduled premises for the purposes of this Act;

(b) the Minister may by order under this paragraph revoke an order made under the next preceding paragraph.

6 General rate of levy.

6.—(1) The Minister may make regulations prescribing the general rate for the purposes of a levy on butter under this Act, but the general rate so prescribed by any such regulations shall not exceed one half of the rate of the butter duty.

(2) In this Act the expression “the general rate” means the rate for the time being in force by virtue of regulations under this section or if no such rate is for the time being in force, two pence per pound.

7 Special rate of levy.

7.—(1) The Minister may make regulations prescribing the special rate for the purposes of a levy on butter under this Act, but the special rate prescribed by any such regulations shall not exceed the general rate, nor in respect of the period commencing on the date of the passing of this Act and ending on the 31st day of March, 1933, be less than twenty-five per cent. of the general rate, nor, in respect of the year ending on the 31st day of March, 1934, be less than fifty per cent. of the general rate, nor in respect of the year ending on the 31st day of March, 1935, be less than seventy-five per cent. of the general rate.

(2) In this Act the expression “the special rate” means the rate for the time being in force by virtue of regulations under this section, or if no such rate is for the time being in force, one halfpenny per pound.

8 Levy on butter held in stock on the 21st April, 1932.

8.—(1) There shall be paid to the Minister in accordance with this section by every registered proprietor of registered premises on all butter manufactured by such registered proprietor and held in stock by or on behalf of such registered proprietor at six o'clock a.m. on the 21st day of April, 1932, a levy at the rate of two pence per pound.

(2) Every person liable to pay a levy under this section shall furnish to the Minister not later than the seventh day after the date of the passing of this Act a return showing the amount of butter held by him liable to such levy and the places where it was held.

(3) If any person liable to pay a levy under this section fails or neglects to send the said return in accordance with the next preceding sub-section he shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding twenty pounds.

(4) As soon as may be after the seventh day after the date of the passing of this Act the Minister shall make in respect of every person (whether such person has or has not made the said return) liable to pay a levy under this section a certificate certifying the amount of the levy payable under this section by such person, and shall serve a copy of such certificate on such person.

(5) Every certificate made under this section shall be prima facie evidence of all matters purported to be certified therein.

(6) Every sum payable to the Minister by any person under this section shall on the expiration of seven days after the service on such person of a copy of the certificate made under this section in relation to such sum be a debt due and payable by such person to the Minister and may be recovered as a simple contract debt in any court of competent jurisdiction.

(7) The creamery butter account shall be credited with all moneys received by the Minister under this section in respect of creamery butter, the factory butter account shall be credited with all moneys received by the Minister under this section in respect of factory butter, and the miscellaneous butter account shall be credited with all moneys received by the Minister under this section in respect of farm butter.

9 Levy on creamery butter.

9.—(1) There shall be paid to the Minister not later than the seventeenth day after the date of the passing of this Act, by the registered proprietor of every creamery premises on all butter manufactured on such creamery premises during the preliminary period the following levies, that is to say:—

(a) in respect of so much (if any) of the said butter as was manufactured from cream separated on scheduled premises, a levy at the rate of one halfpenny per pound;

(b) if such registered proprietor is a scheduled society, in respect of so much (if any) of the said butter, as was manufactured from cream separated on premises owned and controlled by such society, a levy at the rate of one halfpenny per pound;

(c) in respect of so much (if any) of the said butter as does not come within the foregoing paragraphs, a levy at the rate of twopence per pound.

(2) Subject to the provisions of this Act, there shall be paid to the Minister not later than the seventh day after the expiration of every levy month by the registered proprietor of every creamery premises on all butter manufactured on such creamery premises during such levy month the following levies, that is to say :—

(a) in respect of so much (if any) of the said butter as is manufactured from cream separated on scheduled premises, a levy at the special rate in force at the time of manufacture;

(b) if such registered proprietor is a scheduled society, in respect of so much (if any) of such butter as is manufactured from cream separated on premises owned and controlled by such society, a levy at the special rate in force at the time of manufacture;

(c) in respect of so much (if any) of the said butter as does not come within the provisions of the foregoing paragraphs, a levy at the general rate in force at the time of manufacture.

(3) The creamery butter account shall be credited with all moneys received by the Minister under this section.

10 Levy on butter manufactured on premises registered in register of butter factories.

10.—(1) There shall be paid to the Minister not later than the seventeenth day after the date of the passing of this Act by the registered proprietor of every premises registered in the register of butter factories on all butter manufactured in such premises during the preliminary period a levy at the rate of twopence per pound.

(2) Subject to the provisions of this Act there shall be paid to the Minister not later than the seventh day after the expiration of every levy month by the registered proprietor of every premises registered in the register of butter factories on all butter manufactured in such premises during such levy month a levy at the general rate in force at the time of manufacture.

(3) The factory butter account shall be credited with all moneys received by the Minister under this section.

11 Levy on certain manufactured non-creamery butter.

11.—(1) The Minister may serve notice in writing on the proprietor of any premises (not being creamery premises) on which butter is manufactured for sale from any milk or cream wholly or partly supplied by other persons requiring such proprietor to pay to the Minister not later than the seventh day after the expiration of the levy month specified in such notice and every subsequent levy month, on all butter manufactured during such levy month on such premises a levy at the general rate in force at the time of manufacture.

(2) Whenever a notice under this section is served on the proprietor of any premises (not being creamery premises) on which butter is manufactured for sale from any milk or cream wholly or partly supplied by other persons there shall, until the Minister otherwise directs, be paid by such proprietor to the Minister not later than the seventh day after the expiration of the levy month specified in such notice and every subsequent levy month on all butter manufactured during such levy month on such premises a levy at the general rate in force at the time of manufacture.

(3) For the purposes of this section the rated occupier of any premises shall, until the contrary is proved, be deemed to be the proprietor of such premises.

(4) The miscellaneous butter account shall be credited with all moneys received by the Minister under this section.

12 Levy on other manufactured non-creamery butter.

12.—(1) The Minister may serve notice in writing on any person who manufactures butter for sale requiring such person to pay to the Minister not later than the seventh day after the expiration of the levy month specified in such notice and every subsequent levy month on all butter (other than butter in respect of the manufacture of which a levy is required to be paid by or under any other provision of this Act) manufactured by him during such levy month, a levy at the general rate in force at the time of manufacture.

(2) Whenever a notice under this section is served on a person who manufactures butter for sale there shall, until the Minister otherwise directs, be paid by such person to the Minister not later than the seventh day after the expiration of the levy month specified in such notice and every subsequent levy month on all butter (other than butter in respect of the manufacture of which a levy is required to be paid by or under any other provision of this Act) manufactured by him during such month, a levy at the general rate in force at the time of manufacture.

(3) Any person (in this Act referred to as a butter factor) who carries on the business of selling on commission butter manufactured by other persons and who in the course of such business sells, or arranges for the sale or disposal of any farm butter manufactured by other persons shall be deemed for the purpose of this section and of the provisions of this Act relating to returns to be made by persons liable to pay levy to have manufactured such farm butter for sale, and for the purposes of this section such farm butter shall be deemed to have been manufactured in the month during which it was sold or disposed of.

(4) The factory butter account shall be credited with all moneys received by the Minister under this section in respect of all butter manufactured in a butter factory (not being registered premises) and the miscellaneous butter account shall be credited with all other moneys received by the Minister under this section.

13 Levy on farm butter purchased by registered proprietors.

13.—(1) There shall be paid to the Minister not later than the seventeenth day after the date of the passing of this Act by the registered proprietor of every premises registered in the register of butter factories or in the register of non-manufacturing exporters on all farm butter acquired, by purchase, exchange or barter, by such proprietor during the preliminary period for use in such premises or for resale a levy at the rate of twopence per pound.

(2) Subject to the provisions of this Act there shall be paid to the Minister not later than the seventh day after the expiration of every levy month by the registered proprietor of every premises registered in the register of butter factories or in the register of non-manufacturing exporters on all farm butter acquired by purchase, exchange or barter, by such proprietor during such levy month for use in such premises or for resale a levy at the general rate in force at the time of acquisition.

(3) In this and the next succeeding section the expression “farm butter” includes any imported butter exempt from customs duty under sub-section (3) of section 1 of the Finance (Customs Duties) Act, 1931 (No. 14 of 1931).

(4) The factory butter account shall be credited with all moneys received by the Minister under this section in respect of butter acquired for use in a butter factory and the miscellaneous butter account shall be credited with all other moneys received by the Minister under this section.

14 Levy on farm butter purchased by butter traders and butter factory owners.

14.—(1) The Minister may serve a notice in writing on any butter trader or butter factory owner requiring such trader or owner to pay to the Minister not later than the seventh day after the expiration of the levy month specified in such notice and every subsequent levy month on all farm butter acquired by purchase, exchange or barter by such trader or owner during such levy month for use in a butter factory or for resale a levy at the general rate in force at the time of acquisition.

(2) Whenever a notice under this section is served on a butter trader or a butter factory owner, there shall until the Minister otherwise directs be paid by such trader or owner to the Minister not later than the seventh day after the expiration of the levy month specified in such notice and every subsequent levy month on all farm butter acquired by purchase, exchange or barter by such trader or owner during such month for use in a butter factory or for resale, a levy at the general rate in force at the time of acquisition.

(3) In this section the expression “butter factory” does not include premises registered in the register of butter factories.

(4) The factory butter account shall be credited with all moneys received by the Minister under this section in respect of butter acquired for use in a butter factory and the miscellaneous butter account shall be credited with all other moneys received by the Minister under this section.

15 Refund of levies on farm butter.

15.—(1) Where a person who has paid a levy under either of the two next preceding sections of this Act in respect of any farm butter acquired by him proves within two months after the last date specified in this Act for the payment by him of such levy to the satisfaction of the Minister that a levy has been already paid in respect of the manufacture of or the previous purchase of such butter, the Minister shall refund to such person a sum equal to the levy paid by such person in respect of the acquisition of such butter.

(2) Where a butter factor who has paid in respect of any farm butter a levy under section 12 (which relates to levy on other manufactured non-creamery butter) of this Act proves within two months after the last date specified in the said section for the payment by him of such levy to the satisfaction of the Minister that a levy has already been paid in respect of the manufacture of such butter, the Minister shall refund to such butter factor a sum equal to the levy paid by him in respect of such butter under the said section.

(3) The miscellaneous butter account shall be debited with all moneys refunded by the Minister under this section.

16 Levy undertakings.