EMERGENCY IMPOSITION OF DUTIES ACT, 1932

AN ACT TO AUTHORISE THE EXECUTIVE COUNCIL TO IMPOSE, VARY, AND REMOVE BY ORDER CUSTOMS DUTIES, EXCISE DUTIES, AND STAMP DUTIES. [23rd July, 1932.]

BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:—

1 Imposition and variation of duties by the Executive Council.

1.—(1) The Executive Council may, if and whenever they think proper, do by order all or any of the following things, that is to say:—

• (a) impose, whether with or without qualifications, limitations, drawbacks, allowances, exemptions, or preferential rates, a customs duty of such amount as they think proper on any particular description or descriptions of goods imported into Saorstát Eireann on or after a specified day and, where such goods are chargeable with any other customs duty, so impose such first-mentioned duty either in addition to or in substitution for such other duty;

• (b) vary, in any manner or respect whatsoever, in regard to goods imported into Saorstát Eireann on or after a specified day any customs duty in force at the passing of this Act or imposed by any Act passed or order made after the passing of this Act or any qualification, limitation, drawback, allowance, exemption, or preferential rate in force at the date of such order in relation to any such duty;

• (c) limit any such imposition or variation as aforesaid to goods consigned from or grown, produced, or made in particular countries;

• (d) impose, whether with or without qualifications, limitations, allowances, exemptions, or preferential rates, an excise duty on any particular matte or thing as from any specified day and, for the purpose of such duty, require the taking out of a licence for the doing of any particular thing;

• (e) vary, in any manner or respect whatsoever and as from any specified day, any excise duty in force at the passing of this Act or imposed by any Act passed or order made after the passing of this Act, or any qualification, limitation, allowance, exemption, or preferential rate in force at the date of such order in relation to any such duty;

• (f) impose, whether with or without qualifications, limitations, allowances, exemptions, or preferential rates, a stamp duty on any particular description of document or transaction as from any specified day and, for the purpose of such duty, require a document or a particular form of document to be used in or in connection with any particular description of transaction;

• (g) vary, in any manner or respect whatsoever and as from any specified day, any stamp duty in force at the passing of this Act or imposed by any Act passed or order made after the passing of this Act, or any qualification, limitation, allowance, exemption, or preferential rate in force at the date of such order in relation to any such duty;

• (h) apply (with or without modification) to or in respect of any duty imposed or varied under this section any statutory provision regulating the collection of or imposing penalties in relation to duties of the class to which such duty belongs;

• (i) place any duty imposed or varied under this section under the care and management of the Revenue Commissioners;

• (j) amend, vary, or revoke any order previously made under this section.

• (2) Every order made by the Executive Council under this section shall have statutory effect upon the making thereof and, unless such order either is confirmed by Act of the Oireachtas within eight months after the making thereof or is an order merely revoking wholly an order previously made under this section, such order shall cease to have statutory effect at the expiration of such eight months but without prejudice to the validity of anything previously done thereunder.

• (3) No order made by the Executive Council under this section which ceases to have statutory effect by reason of the expiration of the period of eight months mentioned in the foregoing sub-section or which is revoked by an order made under this section shall be capable of being continued or renewed by any other order made (whether before or after such cesser or revocation) under this section.

• (4) If when an order under this section is made or at any time thereafter and before such order is confirmed by Act of the Oireachtas or is revoked under this section or ceases to have statutory effect Dáil Eireann stands adjourned for a period of more than ten days and if during such adjournment a majority of the members of Dáil Eireann by notice in writing given to the Ceann Comhairle of Dáil Eireann require Dáil Eireann to be summoned, the said Ceann Comhairle shall summon Dáil Eireann to meet on a day named by him not being more than twenty-one days after the receipt by the said Ceann Comhairle of such notice nor less than ten days after the issue of such summons.

2 Short title.

2.—This Act may be cited as the Emergency Imposition of Duties Act, 1932.