Finance Act , 1935

Type Act

Publication 1935-07-30

State In force

Source Irish Statute Book

articles 39

Ref. No.	Description of Article Liable to Duty	Rate of Duty
1	Asphalt, bitumen, pitch, and tar of all kinds, whether imported in crude form or after treatment or preparation, and also mixtures of any two or more of those substances.	Per cwt. 3d.
2	Any article (not otherwise liable to duty) which, in the opinion of the Revenue Commissioners, is linoleum.	Per sq. yard 6d.
3	Any article (not otherwise liable to duty) which, in the opinion of the Revenue Commissioners, is oilcloth.	Per sq. yard.2d
4	Articles made wholly or mainly of asbestos.	Per cwt.1/-
5	Starch and dextrin.	Per cwt.3/-
6	Rice, rice flour, and rice meal, excluding any preparation which, in the opinion of the Revenue Commissioners, is made from rice husk.	Per cwt.2/-
7	Tiles and slabs of all kinds made wholly or partly of clay, earthenware, or cement, and not otherwise liable to duty.	Per cwt.5/-
8	Roofing slates	Per cwt.5/-
9	(a) Wool;	Per cental of 100 lbs 10/-
	(b) wool waste, other than flock.
10	Glazed pipes made wholly or mainly of clay or earthenware, and glazed connections (for pipes of any kind) made wholly or mainly of clay or earthenware.	Per cwt. 9d.
11	Grapes.	Per lb. 1d.
12	Dried peas.	Per lb. d.
13	Glass of all kinds imported in sheets or strips, whether flat or bent, curved or otherwise shaped.	10
---	---	---
14	Glassware (not otherwise liable to duty and not containing any goods at importation) which, in the opinion of the Revenue Commissioners, is suitable for domestic or household use or ornament.	10
15	Paper without any matter or design printed thereon.	5
16	Paper which has a design or pattern printed thereon and is, in the opinion of the Revenue Commissioners, primarily suitable for use as wall-paper.	5
17	Empty glass bottles and empty glass jars not otherwise liable to duty, excluding glass bottles and jars which, in the opinion of the Revenue Commissioners, are primarily suitable for laboratory use.	10

THIRD SCHEDULE. SUGAR, MOLASSES, GLUCOSE, SACCHARIN. -RATES OF DUTIES, DRAWBACKS AND ALLOWANCES.

PART I.—DUTIES.

Goods							Customs Duties		Excise Duties
Sugar and Molasses made wholly from Beet grown in Saorstát Éireann		All Other Goods
							s.	d.	s.	d.	s.	d.
Sugar which, when tested by the polanscope, indicates a polarisation exceeding ninety-eight degrees						the cwt.	21	0	4	8	21	0
Sugar of a polarisation not exceeding seventy-six degrees						”	10	1	2	3	10	1
Sugar of a polarisation:—
Exceeding—
76	and	not	exceeding	77	degrees	the cwt.	10	4.9	2	3.7	10	4.9
77	”			78	”	”	10	9.0	2	4.6	10	9.0
78	”			79	”	”	11	1.0	2	5.5	11	1.0
79	”			80	”	”	11	5.0	2	6.4	11	5.0
80	”			81	”	”	11	9.1	2	7.3	11	9.1
81	”			82	”	”	12	1.1	2	8.2	12	1.1
82	”			83	”	”	12	5.1	2	9.1	12	5.1
83	”			84	”	”	12	9.7	2	10.1	12	9.7
84	”			85	”	”	13	2.2	2	11.1	13	2.2
85	”			86	”	”	13	6.7	3	0.1	13	6.7
86	”			87	”	”	13	11.3	3	1.1	13	11.3
87	”			88	”	”	14	4.3	3	2.3	14	4.3
88	”			89	”	”	14	9.4	3	3.4	14	9.4
89	”			90	”	”	15	3.4	3	4.7	15	3.4
90	”			91	”	”	15	9.5	3	6.1	15	9.5
91	”			92	”	”	16	3.5	3	7.4	16	3.5
92	”			93	”	”	16	9.6	3	8.8	16	9.6
93	”			94	”	”	17	3.6	3	10.1	17	3.6
94	”			95	”	”	17	9.6	3	11.4	17	9.6
95	”			96	”	”	18	3.7	4	0.8	18	3.7
96	”			97	”	”	18	9.7	4	2.1	18	9.7
97	”			98	”	”	19	3.8	4	3.5	19	3.8
Molasses (except when cleared for use by a licensed distiller in the manufacture of spirits) and invert sugar, and all other sugar and extracts from sugar which cannot be completely tested by the polariscope, and on which duty is not specially charged by reference to the other provisions of this Part of this Schedule:—
If containing 70 per cent, or more of sweetening matter.						the cwt	13	10	3	1	13	10
If containing less than 70 per cent, and more than 50 per cent, of sweetening matter						”	10	1	2	3	10	1
If containing not more than 50 per cent, of sweetening matter						”	5	0	1	1	5	0
The amount of sweetening matter to be taken to be the total amount of sugar contained in the article as determined by analysis in manner directed by the Revenue Commissioners.
Glucose:—
Solid						the cwt.	13	10	—		13	10
Liquid						”	10	1	—		10	1
Saccharin (including substances of a like nature or use)						the oz.	6	4	—		6	4

PART II.

DRAWBACKS AND ALLOWANCES.

A.—CUSTOMS.

Nature of Drawback or Allowance	Amount or Rate of Drawback or Allowance
(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar or molasses (including sugar or molasses produced from duty-paid sugar or molasses) which has passed a refinery in Saorstát Éireann.	In the case of molasses produced in bond, an amount equal to the duty paid, and, in any other case, an amount equal to the duty which would be chargeable on the importation of the like article.
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used.	An amount equal to the duty paid in respect of the sugar or glucose.
(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Saorstát Éireann any duty-paid sugar, molasses, glucose or saccharin has been used.	An amount equal to the duty chargeable in respect of that quantity of the sugar, molasses, glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods, or, in- the case of residual products, to be contained in the goods.
(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Éireann from sugar on which the import duty has been paid at the current rate and delivered to a licensed distiller for use in the manufacture of spiritsthe cwt.	s. d. 5 0
(5) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Saorstát Éireann from sugar on which the import duty has been paid at the current ratethe cwt	s. d. 5 0

B. — EXCISE. — SUGAR AND MOLASSES MADE WHOLLY FROM BEET GROWN IN SAORSTÁT EIRE ANN.

Nature of Drawback or Allowance	Amount or Rate of Drawback or Allowance
(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar or molasses.	An amount equal to the duty paid,
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar has been used.	An amount equal to the duty paid in respect of the sugar.
(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Saorstát Éireann any duty-paid sugar or molasses has been used.	An amount equal to the duty paid in respect of that quantity of the sugar or molasses which appears to the satisfaction of the Revenue Commissioners to have been used m the manufacture or preparation of the goods.
(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Éireann from sugar on which the Excise duty has been paid and delivered to a licensed distiller for use in the manufacture of spirits the cwt.	s.d 11
(5) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Saorstát Éireann from sugar on which the excise duty has been paid the cwt.	s.d 11

C.—EXCISE.—ALL OTHER GOODS.

Nature of Drawback or Allowance	Amount or Rate of Drawback or Allowance
(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar, molasses, glucose or saccharin.	An amount equal to the duty paid.
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used.	An amount equal to the duty paid.
(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Saorstát Éireann any duty-paid sugar, molasses, glucose or saccharin has been used.	An amount equal to the duty paid in respect of that quantity of the sugar, molasses, glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods.
(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Éireann from sugar on which the Excise duty has been paid at the current rate and delivered to a licensed distiller for use in the manufacture of spirits, the cwt.	s.d. 50
(5) Drawback on the deposit of duty-paid glucose in a warehouse approved by the Revenue Commissioners under Section 2 of the Manufactured Tobacco Act, 1863, for the manufacture of cavendish and negrohead tobacco.	An amount equal to the drawback which would have been payable on the export of the glucose.
(6) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Saorstát Éireann from sugar on which the Excise duty has been paid at the current rate the cwt.	s.d. 5c

FOURTH SCHEDULE. DUTY ON RAW FRUIT.

Ref. No.	Description of Fruit	Rate of Duty
1	Apples.	1d. per lb.
2	Pears.	1d. per lb.
3	Plums (including damsons, prunes, and greengages):—
	(a) imported on or after any 1st day of August and on or before the next following 31st day of October.	2d. per lb.
	(b) imported on or after any 1st day of November and on or before the next following 31st day of July.	1d. per lb.
4	Cherries imported on or after any 24th day of June and on or before the next following 31st day of July.	3d. per lb.
5	Strawberries, imported on or after any 15th day of June and on or before the next following 31st day of July.	3d. per lb.
6	Raspberries (including loganberries) imported on or after any 1st day of July and on or before the next following 31st day of August.	3d. per lb.
7	Currants.	3d. per lb.
8	Gooseberries.	3d. per lb.

FIFTH SCHEDULE. DUTIES ON TOBACCO.

PART I.

CUSTOMS DUTY

	Full (per lb.)		Preferential (Per lb.)
	s.	d.	s.	d.
Unmanufactured:—
If Stripped or Stemmed:—
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof	10	0	—
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof	11	1	—
If Unstripped or Unstemmed:—
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof	10	0	—
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof	11	1	—
Manufactured, viz.:—
Cigars	19	1	15
Cigarettes	15	5	12
Cavendish or Negrohead	14	7	12
Cavendish or Negrohead Manufactured in Bond	12	8	10
Other Manufactured Tobacco	12	8	10
Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof	12	0	10	0
Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof	14	7	12

EXCISE DUTIES.

Unmanufactured, viz:—		s.	d.
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof	the lb.	9	2
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof	”	10	2
Manufactured, viz:—
Cavendish or Negrohead Manufactured in Bond	”	11	11
Unmanufactured, viz:—		s.	d.
---	---	---	---
Containing 10 lbs, or more of moisture in every 100 lbs. weight thereof	the lb.	8	0
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof	”	8	11
Manufactured, viz:—
Cavendish or Negrohead Manufactured in Bond	”	10	5

SIXTH SCHEDULE. DUTIES ON BOOTS AND SHOES.

Ref. No.	Description of Article liable to Duty	Rate of Duty
1	Boots and shoes of which the upper is wholly or mainly of leather and skin, or either of them, but excluding boots made wholly or mainly of rubber, rubber-proofed material, rubber-coated material, or a combination of two or more of those materials.	An amount equal to thirty per cent, of the value of the article.
2	Shaped soles, shaped heels, shaped uppers, and shaped parts of soles, heels, or uppers, made wholly or mainly of leather and skin or either of them.	An amount equal to thirty per cent, of the value of the article.
3	Boots and shoes of which the upper is neither wholly nor mainly made of leather and skin or either of them, but excluding boots made wholly or mainly of rubber, rubber-proofed material, rubber-coated material, or a combination of two or more of those materials, and also excluding shoes of which the soles are made wholly or partly of rubber or of a material which, in the opinion of the Revenue Commissioners, is artificial rubber or an imitation of rubber or contains rubber as an ingredient.	An amount equal to twenty per cent, of the value of the article.
4	Shaped soles, shaped heels, shaped uppers, and shaped parts of soles, heels, or uppers, which are neither wholly nor mainly made of leather and skin or either of them.	An amount equal to twenty per cent, of the value of the article.
5	Boots made wholly or mainly of rubber, rubber-proofed material, rubber-coated material, or a combination of two or more of those materials.	Whichever of the following rates is applicable, that is to say:—
		(a) if the over-all length of the boot, measured from heel to toe on the outside exceeds nine inches — two shillings per boot;
		(b) if the said over-all length does not exceed nine inches — ninepence per boot.
6	Shoes of which the soles are made wholly or partly of rubber or of a material which, in the opinion of the Revenue Commissioners, is artificial rubber or an imitation of rubber or contains rubber as an ingredient, and of which the uppers are not made wholly or mainly of leather and skin or either of them.	Sixpence per shoe.

SEVENTH SCHEDULE. TERMINATION OF CERTAIN DUTIES OF CUSTOMS.

DUTIES IMPOSED BY THE FINANCE ACT, 1932 (No. 20 of 1932).

Ref. No.	Enactment Imposing or Defining the Duty	Particulars of the Duty	General Description of the Duty
1	Section 16.	The duty imposed by the said Section 16, but so far only as it is chargeable on clocks and component parts of clocks.	The duty on clocks and clock parts.
2	First Schedule, reference number, 13	The duty mentioned at the said reference number 13.	The duty en certain polishing preparations.
3	First Schedule, reference number 27.	The duty mentioned at the said reference number 27, but so far only as that duty is chargeable on articles mentioned in paragraph (a) in the second column at the said reference number.	The duty on certain steel or iron cutlery.

DUTIES IMPOSED BY THE FINANCE (CUSTOMS DUTIES) (No. 4) ACT, 1932 (No. 34 of 1932).

Ref. No.	Enactment Imposing or Defining the Duty	Particulars of the Duty	General Description of the Duty
4	First Schedule, reference number 6.	The duty mentioned at the said reference number 6.	The duty on certain cuff links, studs, etc.
5	First Schedule, reference number 19.	The duty mentioned at the said reference number 19.	The duty on certain kinds of stone.
6	First Schedule, reference number 21.	The duty mentioned at the said reference number 21, as amended at reference number 7 in the Seventh Schedule to the Finance Act, 1933 (No. 15 of 1933)	The duty on roof and felting substitutes.

DUTY IMPOSED BY THE FINANCE ACT, 1933 (No. 15 of 1933).

Ref. No.	Enactment Imposing or Defining the Duty	Particulars of the Duty	General Description of the Duty
7	Section 6.	The duty imposed by the said section 6 as amended by section 21 of the Finance Act, 1934 (No. 31 of 1934).	The duty on certain fruit.

DUTIES IMPOSED BY THE FINANCE ACT, 1934 (No. 31 of 1934).

Ref. No.	Enactment Imposing or Defining the Duty	Particulars of the Duty	General Description of the Duty
8	First Schedule, reference number 17	The duty mentioned at the said reference number 17.	The duty on certain tinned fruits.
9	First Schedule, reference number 19.	The duty mentioned at the said reference number 19.	The duty our certain metal window frames.

EIGHTH SCHEDULE. AMENDMENTS OF CERTAIN FINANCE ACTS. Part I. FINANCE (CUSTOMS DUTIES) (No. 2) ACT, 1931 (No. 39 of 1931).

Ref. No.	Section or Schedule Amended	Nature of Amendment	General Subject Matter of Amendment
1	Subsection (3) of section 1, as amended by section 5 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932).	(a) The duty imposed by the said sub-section (3) shall be charged, levied, and paid at the rate of an amount equal to forty per cent, of the value of the article in lieu of the rate fixed by the said section 5; and	Change of rate of duty on harness.
		(b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty.

FINANCE ACT, 1932 (No. 20 of 1932),

Ref. No.	Enactment Imposing or Defining the Duty	Particulars of the Duty	General Description of the Duty
2	Section 22, as amended by subsequent enactments.	The following words and paragraphs shall be added at the end of sub-section (7) of the said section 22, that is to say:—	Additions to articles liable 10 package duty.
		“and
		(j) polishing preparations of all kinds, and
		(k) surgical dressings of textile material.”
3	Section 24.	(a) The duty imposed by the said section 24 shall, in respect of articles to which paragraph (b) of sub-section (1) of that section applies, be charged levied, and paid at the rate of one shilling the pound in lieu of the rate mentioned in the said section, and	Change of rate of duty on dead poultry and wild birds.
		(b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty when chargeable at the rate of one shilling the pound in pursuance of the foregoing paragraph.
4	First Schedule, reference number 8.	(a) The duty mentioned at the said reference number 8 shall be charged, levied, and paid at the rate of an amount equal to fifty per cent, of the value of the article in lieu of the rate mentioned in the third column at the said reference number, and	Change of rate of duty on putty, paints, and distempers.
		(b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty.
5	First Schedule, reference number 35-	The following words shall be added at the end of the second column, that is to say:—	Exclusion of racquet presses from the duty on sports requisites.
		“and presses for racquets used in any of the games of tennis, lawn tennis, badminton, racquets, or any similar game.”

FINANCE (CUSTOMS DUTIES) (No. 4) Act, 1932 (No. 34 of 1932).

Ref. No.	Section or Schedule Amended	Nature of Amendment	General Subject Matter of Amendment
6	First Schedule, reference number 9-	The following provision shall be inserted in the fifth column, that is to say:—	The duty on egg-box fillers and flats.
		“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 at this reference number any articles chargeable with such 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.”
7	First Schedule, reference number 14.	(a) The following sub-paragraph shall be added at the end of paragraph (b) in the second column, that is to say:—	The duty on certain brass, bronze, etc., articles.
		“(12) memorial plates and memorial tablets.”
		and
		(b) in paragraph (d) in the second column (inserted by amendment at reference number 9 in the Seventh Schedule to the Finance Act, 1934 (No. 31 of 1934) ) the words “one and one-half inches” shall be deleted, and the words “two and three-quarter inches” shall be inserted in lieu of the said words so deleted.
8	First Schedule, reference number 16.	(a) The following sub-paragraph shall be added to paragraph (d) (as amended by subsequent enactments) in the second column, that is to say:—	The duty on certain wooden articles.
		“(49) Presses for racquets used in any of the games of tennis, lawn tennis, badminton, racquets, or any similar game,”
		and
		(b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the duty mentioned at the said reference number 16, as amended by subsequent enactments, including the amendment made by the foregoing paragraph.
9	Second Schedule, reference number 5.	(a) The duty mentioned at the said reference number 5 shall be charged, levied, and paid at the rate of two shillings the pound in lieu of the rate mentioned in the third column at the said reference number, and	Change of rate of duty tinned meat, etc.
		(b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty.

FINANCE ACT, 1933 (No. 15 of 1933).

Ref. No.	Enactment Imposing or Defining the Duty	Particulars of the Duty	General Description of the Duty
10	First Schedule, Part I, reference number 5.	(a) The duty mentioned at the said reference number 5 shall be charged, levied, and paid at the rate of an amount equal to forty per cent, of the value of the article in lieu of the rate mentioned in the third column at the said reference number, and	Change of rate of duty on leather footballs.
		(b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty.
11	First Schedule, Part I, reference number 14.	(a) In paragraph (e) in the second column, the words “two and three-eighths inches” shall be deleted and the words “three and one-half inches” shall be inserted in lieu of the words so deleted, and	The duty on empty glass bottles and jars.
		(b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the duty mentioned at the said reference number 14, whether such duty is chargeable at the rate mentioned in the third column at the said reference number or at a rate mentioned in section 5 of the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933).

FINANCE (CUSTOMS AND EXCISE DUTIES) ACT, 1933 (No. 52 of 1933)

Ref. No.	Enactment Imposing or Defining the Duty	Particulars of the Duty	General Description of the Duty
12	First Schedule, reference number 8.	In the second column, the words “or slabs” shall be deleted and the words “slabs, pillars, or posts” shall be inserted in lieu of the words so deleted.	Extension of the duty on cement bricks, blocks, etc.
13	First Schedule, reference number 10.	The following provisions shall be inserted in the fourth column, that is to say:—	The duty on certain printed matter.
		“Section 25 of the Finance Act, 1924 (No. 27 of 1924), shall not apply to the duty mentioned at this reference number, and accordingly the minimum charge imposed by that section shall not be chargeable in respect of the said duty.
		“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 at this reference number any articles chargeable with such 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.”

FINANCE ACT, 1934 (No. 31 of 1934).

Ref. No.	Enactment Imposing or Defining the Duty	Particulars of the Duty	General Description of the Duty
14	First Schedule, reference number 5.	The following paragraphs shall be added at the end of the second column, that is to say:—	Extension of the duty on galvanised iron or steel articles.
		“(h) cabinets for sterilising utensils for dairy or creamery use or milk delivery bottles or both such utensils and such bottles;
		(i) washing-troughs.”
15	First Schedule, reference number 6.	The following paragraph shall be added at the end of the second column, that is to say:— “(v) connections which, in the opinion of the Revenue Commissioners, are of a kind suitable for use in relation to under-ground gas-pipes, water-pipes, or sewage-pipes, and are, at every opening, of an internal diameter of not less than three inches and not more than fifteen inches, but excluding any such connections which are, at two or more openings, constructed for joining by means of bolts or studs.”	Extension of the duty on cast iron articles.
16	First Schedule, reference number 15.	The following paragraph shall be added at the end of the second column, that is to say:—	Extension of the duty on golf clubs.
		“(c) articles which, in the opinion of the Revenue Commissioners, are heads or shafts suitable for use as component parts of the clubs or sticks mentioned in the preceding paragraph (b), and are, in the opinion aforesaid, wholly or substantially manufactured.”
17	First Schedule, reference number 16.	The duty mentioned at the said reference number 16 shall be charged, levied, and paid at the rate of an amount equal to forty per cent, of the value of the article in lieu of the rate mentioned in the third column at the said reference number.	Change of rate of duty on certain leather bags, etc.
18	First Schedule, reference number 21.	In paragraph (c) in the second column, the word “cotton” shall be deleted and the words “woven cotton fabric” shall be inserted in lieu of the word so deleted.	The duty on certain articles of woven fabric.
19	First Schedule, reference number 23.	The duty mentioned at the said reference number 23 shall be charged, levied, and paid at the rate of an amount equal to fifty per cent, of the value of the article in lieu of the rate mentioned in the third column at the said reference number.	Change of rate of duty on bias binding.

FINANCE (MISCELLANEOUS PROVISIONS) ACT, 1935 (No. 7 of 1935).

Ref. No.	Enactment Imposing or Defining the Duty	Particulars of the Duty	General Description of the Duty
20	Section 1.	In sub-section (2) of the said section 1, paragraph (b) shall be deleted and the following paragraph shall be inserted in the said sub-section in lieu of the paragraph so deleted, that is to say:—	Extension of exemption from the duty on mineral hydrocarbon light oil.
		“(b) on any mineral hydrocarbon light oil which is shown, to the satisfaction of the Revenue Commissioners, to be intended for use in Saorstát Éireann in any process of dyeing textiles carried on by way of trade or in any process of cleaning articles of any kind carried on by way of trade.”

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