PART II.

Customs and Excise.

3. —(1) The duty of customs imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1931 (No. 43 of 1931), as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty, be charged, levied and paid as on and from the 5th day of May, 1948, at the rate of one shilling and two pence the gallon in lieu of the rate now chargeable by virtue of subsection (1) of section 10 of the Finance Act, 1946 (No. 15 of 1946).

(2) The duty of excise imposed by section 1 of the Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935), as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 5th day of May, 1948, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of mineral hydrocarbon oil, be charged, levied and paid at the rate of one shilling the gallon in lieu of the rate now chargeable by virtue of subsection (2) of section 10 of the Finance Act, 1946 .

4. —(1) The duty of customs imposed by section 21 of the Finance Act, 1935 (No. 28 of 1935), shall, in respect of hydrocarbon oil, chargeable with that duty, be charged, levied and paid, as on and from the 5th day of May, 1948, at the rate of one shilling and two pence the gallon in lieu of the rate now chargeable by virtue of subsection (1) of section 11 of the Finance Act, 1946 (No. 15 of 1946).

(2) The rebate allowable under subsection (2) of section 21 of the Finance Act, 1935 , shall, in respect of hydrocarbon oil on which such rebate is allowable, be allowed, as on and from the 5th day of May, 1948, at the rate of one shilling and two pence the gallon in lieu of the rate now allowable by virtue of subsection (2) of section 11 of the Finance Act, 1946 .

(3) The duty of excise imposed by section 21 of the Finance Act, 1935 , shall, in respect of hydrocarbon oil chargeable with that duty, which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 5th day of May, 1948, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of hydrocarbon oil, be charged, levied and paid at the rate of one shilling the gallon in lieu of the rate now chargeable by virtue of subsection (3) of section 11 of the Finance Act, 1946 .

(4) The rebate allowable under subsection (4) of section 21 of the Finance Act, 1935 , shall, in respect of hydrocarbon oil on which such rebate is allowable and on which the excise duty mentioned insubsection (3) of this section was paid at the rate of one shilling the gallon, be allowed at the rate of one shilling the gallon in lieu of the rate now allowable by virtue of subsection (4) of section 11 of the Finance Act, 1946 .

5. —(1) In lieu of the customs duties on wine imposed by section 5 of the Finance (No. 2) Act, 1947 (No. 33 of 1947), there shall (subject to the provisions of this section) be charged, levied and paid as on and from the 5th day of May, 1948, the following customs duties on all wine imported into the State, that is to say:—

Wine—

(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties imposed by this section with the substitution of the expression “the area of application of the Acts of the Oireachtas” for the expression “Great Britain and Ireland”.

(3) For the purposes of this section wine rendered sparkling or effervescent and bottled in a bonded warehouse shall be deemed to be sparkling wine imported in bottle, and upon delivery for home consumption shall be charged with the duty imposed on sparkling wine by this section.

(4) Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to the customs duties imposed by this section.

(5) In this section the word “wine” includes the lees of wine.

6. —(1) In this section, the expression “the Act of 1947” means the Finance (No. 2) Act, 1947 (No. 33 of 1947).

(2) The duty of customs imposed by subsection (1) of section 9 of the Act of 1947 shall, in respect of all mum, spruce or black beer, Berlin white beer, and other preparations (whether fermented or not fermented) of a similar character imported on or after the 5th day of March, 1948, be charged, levied and paid 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—twenty-two pounds and ten shillings;

(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—twenty-six pounds and eight shillings.

(3) The duty of customs imposed by subsection (2) of section 9 of the Act of 1947 shall, in respect of all beer of any description (other than beer chargeable with the duty imposed by subsection (1) of the said section) imported on or after the 5th day of March, 1948, be charged, levied and paid at the rate of five pounds, twelve shillings and sixpence 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 (3) of this section has been paid, a drawback, calculated according to the original specific gravity of such beer, at the rate of five pounds, twelve shillings and three 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.

(7) For the purposes of this section, importation shall be deemed to take place at the time when the entry of the relevant goods under the Customs Consolidation Act, 1876, is delivered.

7. —(1) In this section the expression “the Act of 1947” means the Finance (No. 2) Act, 1947 (No. 33 of 1947).

(2) The duty of excise imposed by section 10 of the Act of 1947 shall, in respect of all beer brewed within the State on or after the 5th day of March, 1948, be charged, levied and paid at the rate of five pounds and twelve shillings 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 five pounds, twelve shillings and three 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.

8. —(1) The duty of customs imposed by section 20 of the Finance Act, 1932 (No. 20 of 1932), shall, in respect of tobacco imported on or after the 5th day of March, 1948, be charged, levied and paid at the several rates specified in Part I of the Second Schedule to this Act.

(2) The duty of excise imposed by section 19 of the Finance Act, 1934 (No. 31 of 1934), shall, as on and from the 5th day of March, 1948, be charged, levied and paid at the several rates specified in Part II of the Second Schedule to this Act.

(3) Subsections (3) to (5) of section 19 of the Finance Act, 1934 , shall apply to tobacco which is chargeable with the duty of excise imposed by subsection (1) of that section at a rate specified in Part II of the Second Schedule to this Act and for the purpose of such application references in the said subsections (3) to (5) of the said section 19 to Part I of the Sixth Schedule to the said Finance Act, 1934 , shall be construed and have effect as references to Part II of the Second Schedule to this Act.

(4) The rebate on hard pressed tobacco mentioned in subsection (2) of section 17 of the Finance Act, 1940 (No. 14 of 1940), shall, in respect of any such tobacco sold and sent out for use within the State by any licensed manufacturer on or after the 5th day of March, 1948, be at the rate of two shillings and eight pence per pound.

(5) For the purposes of this section, importation shall be deemed to take place at the time when the entry of the relevant goods under the Customs Consolidation Act, 1876, is delivered.

9. —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 imposed by section 12 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), as amended by subsequent enactments (being a duty on sugar confectionery) 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).

10. —(1) In this section—

the expression “the Act of 1916” means the Finance (New Duties) Act, 1916, as amended by subsequent enactments, including this section;

the expression “entertainments duty” means the excise duty referred to by that name in, and chargeable under, section 1 of the Act of 1916;

the expression “personal performance” means an entertainment the performers in which are personally present and performing and which consists of one or more of the following matters, that is to say:—

(a) a dramatic performance,

(b) a musical concert, whether vocal or instrumental or both vocal and instrumental,

(c) a number of variety items or turns such as are ordinarily given in a music-hall;

the expression “cinematographic exhibition” means an entertainment which consists of an exhibition of moving pictures or other optical effects produced by means of a cinematograph or similar apparatus, whether accompanied or not accompanied by vocal or other sounds produced by mechanical means;

the expression “patent theatre” means a theatre in respect of which letters patent have been issued and are in force under the pre-union Irish Statute passed in the year 1786 and entitled “An Act for Regulating the Stage in the City and County of Dublin”;

the expression “the operative date” means the 1st day of June, 1948.

(2) Entertainments duty on all payments for admission, on or after the operative date, to any entertainment (other than an entertainment which consists wholly or partly of a cinematographic exhibition) shall be charged, levied and paid at the following rates, that is to say:—

(3) Entertainments duty on all payments for admission, on or after the operative date, to any entertainment which consists wholly of a cinematographic exhibition shall be charged, levied and paid at the following rates, that is to say:—

(4) (a) Entertainments duty on all payments for admission, on or after the operative date, to an entertainment which consists partly of a cinematographic exhibition shall, subject to paragraph (b) of this subsection, be charged, levied and paid at the rates specified in subsection (3) of this section.

(b) Entertainments duty shall not be charged, levied or paid on any payments for admission, on or after the operative date, to any entertainment in a patent theatre where—

(i) the entertainment consists partly of a cinematographic exhibition and partly of a personal performance, and

(ii) the proprietor of such entertainment satisfies the Revenue Commissioners that such personal performance constitutes not less than seventy-five per cent. of the whole entertainment.

(c) Where—

(i) entertainments duty has been paid on payments for admission, on or after the operative date, to an entertainment in a patent theatre which consisted partly of a cinematographic exhibition and partly of a personal performance, and

(ii) such duty was charged on the basis of certified returns of such payments furnished by the proprietor of such patent theatre to the Revenue Commissioners, and

(iii) the Revenue Commissioners are satisfied that such personal performance constituted less than seventy-five per cent. and not less than thirty-five per cent. of the whole entertainment,

the Revenue Commissioners shall repay to the proprietor of such entertainment an amount equal to thirty per cent. of the duty so charged and paid.

(5) Entertainments duty shall not be charged, levied or paid on any payment for admission, on or after the operative date, to any entertainment which consists wholly of a personal performance.