Dáil Éireann - Volume 38 - 06 May, 1931

Financial Resolution No. 6.—Customs and Excise.

Mr. Blythe Mr. Blythe

Mr. Blythe: I move:—

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(1) That the new import duties which were first imposed by Section 12 of the Finance (No. 2) Act, 1915, and were (with the exception of the duty on records and other means of reproducing music, the duty on blank film on which no picture has been impressed, and the duty on motor cars (including motor bicycles and motor tricycles) and accessories and component parts thereof other than tyres) continued up to the 1st day of May, 1921, by Section 7 of the Finance Act, 1930 (No. 20 of 1930), shall, with the exceptions aforesaid and the further exception of cinematograph films imported on or after the 7th day of May, 1931, and designed or intended for the exhibition of pictures or other optical effects by means of a cinematograph [813] or other similar apparatus in conjunction with the mechanical production or reproduction of vocal or other sounds by the same or another apparatus, continue to be charged, levied, and paid on and from the said 1st day of May, 1931, up to the 1st day of May, 1932.

(2) That there shall be charged, levied, and paid on all cinematograph films which are imported into Saorstát Eireann on or after the 7th day of May, 1931, and before the 1st day of May, 1932, and are designed or intended for the exhibition of pictures or other optical effects by means of a cinematograph or other similar apparatus in conjunction with the mechanical production or reproduction of vocal or other sounds by the same or another apparatus a Customs duty at the following rates, that is to say—

(3) That whenever the Revenue Commissioners are satisfied that any cinematograph film imported into Saorstát Eireann is of an educational character they shall, subject to compliance with such conditions as they think fit to impose, exempt such film from payment (as the case may require) of the duty on cinematograph films included in and not excepted from the new import duties mentioned in the first paragraph of this Resolution or of the duty mentioned in the second paragraph of this Resolution.

(4) That the provisions of Section 8 of the Finance Act, 1919, shall apply to all the duties mentioned in this Resolution, with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.”

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[814] (5) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).

Resolution put and agreed to.

Dáil Éireann 38 Financial Resolution No. 6.—Customs and Excise.

General Debate

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