PART III.

Levies on Butter and Milk Products.

17. —(1) There shall be paid to the Minister, in respect of the several months (in this section referred to as levy months) hereinafter specified in relation to each person, a levy by the persons, on the substances, and at the rates hereinafter mentioned, that is to say:—

(a) by every registered proprietor of creamery premises, a levy, in respect of the month of April, 1935, and every subsequent levy month, at the appropriate rate on all butter manufactured on such premises on or after the 1st day of April, 1935, which either was delivered on sale or was manufactured for some other person by such proprietor in the levy month, except butter which was exported from Saorstát Eireann by such proprietor;

(b) by every registered proprietor of premises registered in the register of butter factories kept in pursuance of the Dairy Produce Act, 1924 (No. 58 of 1924), or in the register of non-manufacturing exporters kept in pursuance of the same Act, a levy, in respect of the month of April, 1935, and every subsequent levy month beginning before the appointed day, at the appropriate rate on all non-creamery butter acquired by such proprietor on or after the 1st day of April, 1935, which was delivered on sale by such proprietor in the levy month, except butter which was exported from Saorstát Eireann by such proprietor or was delivered on sale by such proprietor to the registered proprietor of any other premises registered in either of the said registers;

(c) by every person on whom notice was served under section 14 of the Dairy Produce (Price Stabilisation) Act, 1932 (No. 10 of 1932), a levy, in respect of the month of April, 1935, and every subsequent levy month beginning before the appointed day at the appropriate rate, on all non-creamery butter acquired by such person on or after the 1st day of April, 1935, which was delivered on sale by such person in the levy month, except butter which was acquired from or delivered on sale to the registered proprietor of premises registered in either of the registers mentioned in the next preceding paragraph of this sub-section;

(d) by every person registered in the register of producers of non-creamery butter kept in pursuance of this Act, a levy, in respect of every levy month beginning on or after the appointed day, at the appropriate rate on all non-creamery butter manufactured by such registered person on or after the 1st day of April, 1935, which was delivered on sale in the levy month by such registered person to any person not registered in either of the registers kept in pursuance of this Act;

(e) by every person registered in the register of distributors of non-creamery butter kept in pursuance of this Act, a levy, in respect of every levy month beginning on or after the appointed day, at the appropriate rate on all non-creamery butter acquired by such registered person on or after the 1st day of April, 1935, which was delivered on sale in the levy month by such registered person to any person not registered in either of the registers kept in pursuance of this Act, except butter which was exported from Saorstát Eireann by such registered person.

(2) If and when the Minister has fixed, by regulations made under this Part of this Act, a rate or rates of levy in respect of any particular milk product, there shall be paid to the Minister, in respect of every levy month commencing after the date on which such regulations come into force, by every person who manufactures such milk product a levy at the appropriate rate on the whole of such milk product of his own manufacture which is either delivered on sale by him or used by him in the manufacture of other goods in such levy month, except so much of such milk product as is exported by him from Saorstát Eireann.

(3) Every levy imposed by this section shall be payable monthly and, in the case of every levy in respect of a levy month which ended before the passing of this Act, shall become due and be paid on the seventh day after the date of the passing of this Act and, in every other case, shall become due and be paid on the seventh day after the expiration of the levy month in respect of which it is payable.

(4) The Minister shall by order appoint a day to be the appointed day for the purposes of this section.

(5) In this section—

the expression “the appointed day” means the day appointed by the Minister to be the appointed day for the purposes of this section, and

the expression “the appropriate rate” means the rate of levy for the time being in force on the substance in respect of which the said expression is used.

18. —(1) The Minister may from time to time by order make regulations prescribing the rates of levy under this Part of this Act on creamery butter, non-creamery butter, and milk products respectively, and may at any time by order revoke or amend any such order.

(2) The Minister may by regulations made under this section do all or any of the following things, that is to say:—

(a) prescribe different rates of levy on different substances and on different classes (defined in such manner as the Minister shall think proper) of any particular substance;

(b) prescribe different methods of calculating the levy in respect of different substances;

(c) prescribe the date on which any particular rate of levy shall come into force.

(3) The rates at which the levy under this Part of this Act on butter shall be payable in respect of the month of April, 1935, and every subsequent levy month commencing before regulations under this section fixing rates of levy on butter have come into operation shall be as follows, that is to say, on creamery butter thirty-nine shillings per cwt., and on non-creamery butter thirty-nine shillings per cwt.

19. —(1) The Minister may at any time by order declare that there shall be no levy under this Part of this Act in respect of any month beginning after the end of a specified levy month (ending after the date of such order) on any specified substance or substances or on any specified class (defined in such manner as the Minister shall think proper) of any particular substance, and may at any time revoke any such order either wholly or in respect of one or more substances or classes of substance.

(2) Whenever an order under this section declaring that there shall be no levy on a particular substance or class of substance has been made, then, notwithstanding anything contained in this Act, no levy shall be payable or recoverable under this Part of this Act on the said substance or class of substance (as the case may be) in respect of any month which begins after the end of the levy month specified in that behalf in such order and while such order remains in force in respect of such substance or class of substance (as the case may be), and no such month shall be a levy month for the purposes of this Part of this Act.

20. —(1) Notwithstanding anything contained in this Part of this Act, the Minister may by order make special regulations in relation to the levy under this Part of this Act on non-creamery butter manufactured in the Kerry cattle area or at any place situate outside that area but not more than five miles from the nearest point on the boundary of the said area, and the Minister may, by such regulations, do all or any of the following things, that is to say:—

(a) fix special rates of levy in respect of such butter;

(b) prescribe the method of calculating the amount of the butter in the hands of any one person to which such special rates of levy will apply;

(c) restrict such special rates of levy to butter acquired through or from dealers specially authorised in that behalf by the Minister;

(d) fix the date on which all or any such special rates of levy shall come into force;

(e) make such further or other provisions as the Minister shall think proper for securing to butter manufactured as aforesaid the full benefit of such special rates of levy.

(2) No regulation made under this section shall be void, in whole or in part, merely because it is inconsistent with any provision contained in this Part of this Act.

21. —(1) Every sum payable by any person to the Minister for or on account of a levy under this Part of this Act shall be a simple contract debt due by such person to the Minister and shall be recoverable accordingly by the Minister from such person in any Court of competent jurisdiction.

(2) In any legal proceedings by the Minister against any person for any money claimed to be due by such person to the Minister on foot of a levy under this Part of this Act, a certificate under the official seal of the Minister certifying that such person was liable under this Part of this Act to pay a levy of a specified amount on a specified substance in respect of a specified levy month and that a specified sum is due and unpaid by such person on foot of such levy shall be conclusive evidence as to the liability for and amount of such levy and prima facie evidence as to the amount which is due and unpaid by such person in respect of such levy.

22. —(1) Every person liable under this Part of this Act to pay a levy shall, within seven days after the expiration of the levy month in respect of which such levy is payable or, where such levy month ended before the passing of this Act, within seven days after the date of such passing, send in the prescribed form and manner to the Minister the prescribed particulars of the manufacture, sale, acquisition, and other dealings with or in the substance in respect of which such levy is payable.

(2) Every person required by this section to send particulars to the Minister who fails, on any occasion on which such particulars are so required to be sent by him, to send such particulars in accordance with this section shall be guilty of an offence under this section and shall be liable on summary conviction thereof, in the case of a first such offence, to a fine not exceeding twenty pounds and, in the case of a second or any subsequent such offence, to a fine not exceeding one hundred pounds.

23. —(1) The amount of the levy on any particular substance payable by any particular person under this Part of this Act in respect of any levy month shall be determined by the Minister.

(2) Every question or dispute which shall arise as to whether a person is liable to pay a levy under this Part of this Act or in relation to any matter, whether of fact or opinion, involved in or incidental to the determination of the amount of any levy payable under this Part of this Act by any person in respect of any particular levy month shall be determined by the Minister.