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Uimhir 10 de 1932.
ACHT TORA DÉIRÍOCHTA (PRAGHAS DO DHÉANAMH SEASMHACH), 1932.
[4adh Iúl, 1932.]
CUID I.
Roimhraiteach agus Generalta.
Gearr-theideal agus buaine.
1.—(1) Féadfar an tAcht Tora Déiríochta (Praghas do Dhéanamh Seasmhach), 1932, do ghairm den Acht so.
(2) Leanfaidh an tAcht so i bhfeidhm go dtí an 31adh lá de Mhárta, 1935, agus ragha sé in éag ansan.
Mínithe.
2.—(1) San Acht so—
cialluíonn an abairt “An tAire” an tAire Talmhaíochta;
cialluíonn na focail “iomportálta” agus “easportálta” fé seach iomportálta isteach i Saorstát Éireann agus easportálta amach as, agus is dá réir sin a léireofar focail atá gaolmhar dóibh;
cialluíonn an abairt “an diúité ime” an diúité custum a cuirtear de thurus na huaire do réir dlí ar im iomportálta;
cialluíonn an abairt “áitreabh cláruithe” áitreabh atá cláruithe in aon chlár atá á choimeád do réir an Achta Tora Déiríochta. 1924 (Uimh 58 de 1924);
cialluíonn an abairt “áitreabh uachtarlainne” áitreabh atá cláruithe i gclár na n-uachtarlann agus áitreabh gur deonadh agus go bhfuil i bhfeidhm ina thaobh ceadúnas fé alt 42 den Acht Tora Déiríochta, 1924;
cialluíonn an abairt “im uachtarlainne” im do rinneadh in áitreabh uachtarlainne;
cialluíonn an abairt “monarcha ime” áitreabh ina mbíonn ar siúl mar chéird im do mheascadh, d'ath-oibriú no aon déanamh eile do thabhairt do, ach ní hi slí go ndéanfadh éinní eile den im;
cialluíonn an abairt “im monarchan” im do rinneadh i monarchain ime no a tugadh go dtí monarcha ime;
cialluíonn an abairt “trádálaí ime” duine bhíonn ag díol ime chun trádála no sochair, pe'ca bhíonn aon ghnó eile ar siúl aige i dteanta an ghnótha san no ná bíonn;
cialluíonn an abairt “im feirme” im do rinneadh i Saorstát Éireann agus nách im uachtarlainne ná im monarchan;
cialluíonn an focal “orduithe” orduithe le rialacháin ar n-a ndéanamh ag an Aire fén Acht so;
cialluíonn na habairtí “an cuntas ime uachtarlainne,” “an cuntas ime mhonarchan” agus “an cuntas ime ilghnéithigh” fé seach na cuntaisí uile agus fé seach is gá do réir an Achta so don Aire a choimeád fé sna hainmneacha san fé seach;
cialluíonn an abairt “an roimh-thréimhse” an tréimhse dar thosach an 21adh lá d'Abrán, 1932, agus dar chríoch an 31adh lá de Bhealtaine, 1932.
(2) Beidh gach mí acu so leanas ina dhleacht-mhí chun crícheanna an Achta so, sé sin le rá, mí an Mheithimh, mí an Iúil, mí Lúnasa, mí Meán Fhómhair, mí Deire Fómhair, agus mí na Samhna sa bhliain 1932, agus mí an Abráin, mí na Bealtaine, mí an Mheithimh, mí an Iúil, mí Lúnasa, mí Meán Fhómhair, mí Deire Fómhair agus mí na Samhna sa bhliain 1933 agus sa bhliain 1934.
(3) Ní tuigfear, chun crícheanna an Achta so, gur im a rinneadh im a meascfar no a hath-oibreofar i monarchain ime ach ná cuirfear fé aon déanamh eile.
Rialacháin ghenerálta.
3.—Féadfaidh an tAire le hordú rialacháin do dhéanamh i dtaobh éinní no aon ruda dá dtagartar san Acht so mar ní no mar rud atá orduithe no le hordú.
Orduithe agus rialacháin do leagadh fé bhráid Tithe an Oireachtais.
4.—Gach ordú agus gach rialachán a dhéanfaidh an tAire fén Acht so leagfar é fé bhráid gach Tighe den Oireachtas chó luath agus is féidir é tar éis a dhéanta, agus má dheineann ceachtar Tigh den Oireachtas, laistigh den lá is fiche a shuidhfidh an Tigh sin ina dhiaidh sin, rún do rith ag cur an orduithe no an rialacháin sin ar nea-mbrí, beidh an t-ordú no an rialachán san (pe'ca aca é) curtha ar nea-mbrí dá réir sin, ach beidh san gan dochar do dhleathacht éinní do rinneadh roimhe sin fén ordú no fén rialachán san.
CUID II.
Dleachtanna do Ghearradh ar Im a Cuirfear i Stor, ar Im a Deanfar agus ar Im a Ceannofar.
Cumainn sceidealta agus áitreibh sceidealta.
5.—(1) Beidh gach cólucht díobh san a luaidhtear sa Chéad Chuid den Sceideal a ghabhann leis an Acht so ina chumann fé réir na sceidealta chun crícheanna an Achta so, ach beidh san bhforálacha so leanas, sé sin le rá:—
(a) féadfaidh an tAire o am go ham, le hordú fén mír seo, a dhearbhú go scuirfidh aon chólucht den tsaghas san de bheith ina chumann sceidealta chun crícheanna an Achta so, agus faid a bheidh an t-ordú san i bhfeidhm ní bheidh an cólucht san ina chumann sceidealta chun crícheanna an Achta so;
(b) féadfaidh an tAire, le hordú fén mír seo, ordú do rinneadh fén mír dheiridh sin roimhe seo do cheiliúradh.
(2) Beidh gach áitreabh díobh san uile agus fé seach a luaidhtear sa Dara Cuid den Sceideal a ghabhann leis an Acht so ina áitreabh sceidealta chun crícheanna an Achta so, ach beidh san fé réir na bhforálacha so leanas, sé sin le rá:—
(a) féadfaidh an tAire o am go ham, tré ordú do dhéanamh fén mír seo, a dhearbhú go scuirfidh aon áitreabh den tsaghas san de bheith ina áitreabh sceidealta chun crícheanna an Achta so, agus faid a bheidh an t-ordú san i bhfeidhm ní bheidh an t-áitreabh san ina áitreabh sceidealta chun crícheanna an Achta so;
(b) féadfaidh an tAire, le hordú fén mír seo, ordú do rinneadh fén mír dheiridh sin roimhe seo do cheiliúradh.
Ráta generálta an dleachta.
6.—(1) Féadfaidh an tAire rialacháin do dhéanamh ag ordú an ráta ghenerálta chun crícheanna dleachta ar im fén Acht so, ach an ráta generálta a hordófar amhlaidh le haon rialacháin den tsaghas san ní ragha sé thar leath ráta an diúité ime.
(2) San Acht so cialluíonn an abairt “an ráta generálta” an ráta bheidh i bhfeidhm de thurus na huaire de bhuadh rialachán fén alt so no dhá phingin an púnt i gcás gan aon ráta den tsaghas san do bheith i bhfeidhm de thurus na huaire.
Ráta speisialta an dleachta.
7.—(1) Féadfaidh an tAire rialacháin do dhéanamh ag ordú an ráta speisialta chun crícheanna dleachta ar im fén Acht so, ach ní bheidh an ráta speisialta a hordófar le haon rialacháin den tsaghas san níos mó ná an ráta generálta, ná ní bheidh sé níos lugha ná cúig fichead per cent. den ráta ghenerálta in aghaidh na tréimhse dar tosach dáta an Achta so do rith agus dar críoch an 31adh lá de Mhárta, 1933, ná níos lugha ná caoga per cent. den ráta ghenerálta in aghaidh na bliana dar críoch an 31adh lá de Mhárta, 1934, ná níos lugha ná cúig seachtód per cent den ráta ghenerálta in aghaidh na bliana dar críoch an 31adh lá de Mhárta, 1935.
(2) San Acht so cialluíonn an abairt “an ráta speisialta” an ráta bheidh i bhfeidhm de thurus na huaire de bhuadh rialachán fén alt so no leath-phingin an púnt i gcás gan aon ráta den tsaghas san do bheith i bhfeidhm de thurus na huaire.
Dleacht ar im do bhí ar láimh an 21adh Abrán, 1932.
8.—(1) Íocfaidh gach dílseánach cláruithe áitreibh chláruithe leis an Aire, do réir an ailt seo, ar an im go léir do rinne an dílseánach cláruithe sin agus do bhí ar láimh ag an dílseánach cláruithe sin no do bhí ar láimh thar a cheann ar a sé a chlog a.m. an 21adh lá d'Abrán, 1932, dleacht do réir ráta dhá phingin an púnt.
(2) Gach duine dhligheann dleacht d'íoc fén alt so cuirfe sé go dtí an tAire, lá nách déanaí ná an seachtú lá i ndiaidh dáta an Achta so do rith, cuntas á thaisbeáint cadé an méid ime do bhí ar láimh aige agus is ionchurtha fén dleacht san agus cadiad na háiteanna ina raibh sé ar láimh aige.
(3) Má theipeann ar éinne dhligheann dleacht d'íoc fén alt so an cuntas san do chur uaidh do réir an ailt deiridh sin roimhe seo no má thugann sé faillí sa ní sin beidh sé ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear fíneáil ná raghaidh thar fiche púnt do chur air.
(4) Chó luath agus is féidir é tar éis an seachtú lá i ndiaidh dáta an Achta so do rith déanfaidh an tAire alos gach duine (pe'ca bheidh an cuntas san curtha isteach ag an duine sin no ná beidh) a dhlighfidh dleacht d'íoc fén alt so deimhniú á dheimhniú cadé méid an dleachta is iníoctha fén alt so ag an duine sin, agus seirbheálfaidh cóip den deimhniú san ar an duine sin.
(5) Beidh gach deimhniú déanfar fén alt so ina fhianaise prima facie ar gach ní dheallróidh a bheith deimhnithe sa deimhniú san.
(6) Gach suim a bheidh iníoctha leis an Aire ag éinne fén alt so, beidh sí, i gcionn seacht lá tar éis cóipe den deimhniú déanfar fén alt so alos na suime sin do sheirbheáil ar an duine sin, ina fiacha bheidh dlite ar an duine sin ag an Aire agus a bheidh iníoctha aige leis an Aire agus féadfar í do bhaint amach mar fhiacha gnáth-chonnartha in aon chúirt dlighinse inniúla.
(7) Déanfar gach airgead a gheobhaidh an tAire fén alt so alos ime uachtarlainne do chur i gcreidiúint don chuntas ime uachtarlainne, agus gach airgead a gheobhaidh an tAire fén alt so alos ime mhonarchan do chur i gcreidiúint don chuntas ime mhonarchan, agus gach airgead a gheobhaidh an tAire fén alt so alos ime feirme do chur i gcreidiúint don chuntas ime ilghnéithigh.
Dleacht ar im uachtarlainne.
9.—(1) Íocfaidh dílseánach cláruithe gach áitreibh uachtarlainne leis an Aire, lá nách déanaí ná an seachtú lá déag i ndiaidh dáta an Achta so do rith, ar an im go léir do rinneadh san áitreabh uachtarlainne sin i rith na roimh-thréimhse, na dleachtanna so leanas, sé sin le rá:—
(a) ar an méid sin (más ann do) den im sin do rinneadh as uachtar do deighleadh in áitreabh sceidealta, dleacht do réir ráta leath-phingne an púnt;
(b) más cumann sceidealta an dílseánach cláruithe sin, ar an méid sin (más ann do) den im sin do rinneadh as uachtar do deighleadh in áitreabh is leis an gcumann san agus atá fé n-a stiúradh, dleacht do réir ráta leathphingne an púnt;
(c) ar an méid sin (más ann do) den im sin ná tagann laistigh de sna míreanna san roimhe seo, dleacht do réir ráta dhá phingin an púnt.
(2) Fé réir forálacha an Achta so, íocfaidh dílseánach cláruithe gach áitreibh uachtarlainne leis an Aire, lá nách déanaí ná an seachtú lá i ndiaidh deireadh gach dleacht-mhí, ar an im go léir do rinneadh san áitreabh uachtarlainne sin i rith an dleacht-mhí sin, na dleachtanna so leanas, sé sin le rá:—
(a) ar an méid sin (más ann do) den im sin do rinneadh as uachtar do deighleadh in áitreabh sceidealta, dleacht do réir an ráta speisialta bhí i bhfeidhm le linn an ime sin do dhéanamh;
(b) más cumann sceidealta an dílseánach cláruithe sin, ar an méid sin (más ann do) den im sin do rinneadh as uachtar do deighleadh in áitreabh is leis an gcumann san agus atá fé n-a stiúradh, dleacht do réir an ráta speisialta bhí i bhfeidhm le linn an ime sin do dhéanamh;
(c) ar an méid sin (más ann do) den im sin ná tagann laistigh d'fhorálacha na míreanna san roimhe seo, dleacht do réir an ráta ghenerálta bhí i bhfeidhm le linn an ime sin do dhéanamh.
(3) Déanfar gach airgead a gheobhaidh an tAire fén alt so do chur i gcreidiúint don chuntas ime uachtarlainne.
Dleacht ar im a rinneadh in áitreabh atá cláruithe i gclár na monarchan ime.
10.—(1) Íocfaidh dílseánach cláruithe gach áitreibh atá cláruithe i gclár na monarchan ime, leis an Aire, lá nách déanaí ná an seachtú lá déag i ndiaidh dáta an Achta so do rith, ar an im go léir do rinneadh san áitreabh san i rith na roimh-thréimhse, dleacht do réir ráta dhá phingin an púnt.
(2) Fé réir forálacha an Achta so íocfaidh dílseánach cláruithe gach áitreibh atá cláruithe i gclár na monarchan ime, leis an Aire, lá nách déanaí ná an seachtú lá i ndiaidh deireadh gach dleacht-mhí, ar an im go léir do rinneadh san áitreabh san i rith an dleacht-mhí sin, dleacht do réir an ráta ghenerálta bhí i bhfeidhm le linn an ime sin do dhéanamh.
(3) Déanfar gach airgead a gheobhaidh an tAire fén alt so do chur i gcreidiúint don chuntas ime mhonarchan.
Dleacht ar im dhéanta áirithe nách im uachtarlainne.
11.—(1) Féadfaidh an tAire fógra i scríbhinn do sheirbheáil ar dhílseánach aon áitreibh (nách áitreabh uachtarlainne) ina ndeintear chun a dhíolta im as aon bhainne no uachtar gur daoine eile sholáthruíonn é go léir no cuid de, fógra á cheangal ar an dílseánach san dleacht d'íoc leis an Aire, lá nách déanaí ná an seachtú lá i ndiaidh deireadh an dleacht-mhí luadhfar sa bhfógra san agus i ndiaidh deireadh gach dleacht-mhí ina dhiaidh sin, ar an im go léir do rinneadh i rith an dleacht-mhí sin san áitreabh san, dleacht do réir an ráta ghenerálta bhí i bhfeidhm le linn an ime sin do dhéanamh.
(2) Pé uair a seirbheálfar fógra fén alt so ar dhílseánach aon áitreibh (nách áitreabh uachtarlainne) ina ndeintear chun a dhíolta im as aon bhainne no uachtar gur daoine eile sholáthruíonn é go léir no cuid de, íocfaidh an dílseánach san, go dtí go n-ordóidh an tAire a mhalairt, leis an Aire, lá nách déanaí ná an seachtú lá i ndiaidh deireadh an dleacht-mhí luadhfar sa bhfógra san agus i ndiaidh deireadh gach dleacht-mhí eile ina dhiaidh sin, ar an im go léir do rinneadh i rith an dleacht-mhí sin san áitreabh san, dleacht do réir an ráta ghenerálta bhí i bhfeidhm le linn an ime sin do dhéanamh.
(3) Chun crícheanna an ailt seo tuigfear, go dtí go gcruthófar a mhalairt, gurb é sealbhaire rátuithe aon áitreibh dílseánach an áitreibh sin.
(4) Déanfar gach airgead a gheobhaidh an tAire fén alt so do chur i gcreidiúint don chuntas ime ilghnéithigh.
Dleacht ar im dhéanta eile nách im uachtarlainne.
12.—(1) Féadfaidh an tAire fógra i scríbhinn do sheirbheáil ar éinne dheineann im chun a dhíolta á cheangal ar an duine sin dleacht d'íoc leis an Aire, lá nách déanaí ná an seachtú lá i ndiaidh deireadh an dleacht-mhí luadhfar sa bhfógra san agus i ndiaidh deireadh gach dleacht-mhí ina dhiaidh sin, ar an im go léir (seachas im go gceangailtear le haon fhoráil eile den Acht so no fúithe dleacht d'íoc as é do dhéanamh) do rinne sé i rith an dleacht-mhí sin, dleacht do réir an ráta ghenerálta bhí i bhfeidhm le linn an ime sin do dhéanamh.
(2) Pé uair a seirbheálfar fógra fén alt so ar dhuine dheineann im chun a dhíolta, íocfaidh an duine sin, go dtí go n-ordóidh an tAire a mhalairt, leis an Aire, lá nách déanaí ná an seachtú lá i ndiaidh deireadh an dleacht-mhí luadhfar sa bhfógra san agus i ndiaidh deireadh gach dleacht-mhí ina dhiaidh sin, ar an im go léir (seachas im go gceangailtear le haon fhoráil eile den Acht so no fúithe dleacht d'íoc as é do dhéanamh) do rinne sé i rith an mhí sin, dleacht do réir an ráta ghenerálta bhí i bhfeidhm le linn an ime sin do dhéanamh.
(3) Einne (dá ngairmtear díoltóir ime san Acht so) go mbíonn ar siúl mar ghnó aige im, gur daoine eile do rinne é, do dhíol ar coimisiún agus, i gcúrsa an ghnótha san, a dhíolann aon im feirme do rinne daoine eile no a dheineann socrú chun an ime sin do dhíol no do chur de láimh tuigfear, chun críche an ailt seo agus chun críche na bhforálacha den Acht so a bhaineann leis na cuntaisí thabharfaidh daoine uatha dhlighfidh dleacht d'íoc, go ndearna an duine sin an t-im feirme sin chun a dhíolta, agus tuigfear chun crícheanna an ailt seo gur sa mhí inar díoladh no inar cuireadh de láimh é a rinneadh an t-im feirme sin.
(4) Déanfar gach airgead a gheobhaidh an tAire fén alt so, alos an ime go léir do rinneadh i monarchain ime (nách áitreabh cláruithe), do chur i gcreidiúint don chuntas ime mhonarchan agus gach airgead eile a gheobhaidh an tAire fén alt so do chur i gcreidiúint don chuntas ime ilghnéithigh.
Dleacht ar im feirme do cheannuigh dílseánaigh chláruithe.
13.—(1) Íocfaidh dílseánach cláruithe gach áitreibh atá cláruithe i gclár na monarchan ime no i gclár na n-easportálaithe nách déantóirí, leis an Aire, lá nách déanaí ná seachtú lá déag i ndiaidh dáta an Achta so do rith, ar an im feirme go léir do fuair an dílseánach san tré cheannach, tré shóinseáil no tré mhalairtiú i rith na roimh-thréimhse chun é d'úsáid san áitreabh san no chun é d'ath-dhíol, dleacht do réir ráta dhá phingin an púnt.
(2) Fé réir forálacha an Achta so íocfaidh dílseánach cláruithe gach áitreibh atá cláruithe i gclár na monarchan ime no i gclár na n-easportálaithe nách déantóirí, leis an Aire, lá nách déanaí ná an seachtú lá i ndiaidh deireadh gach dleacht-mhí, ar an im feirme go léir a fuair an dílseánach san tré cheannach, tré shóinseáil no tré mhalairtiú i rith an dleacht-mhí sin chun é d'úsáid san áitreabh san no chun é d'ath-dhíol, dleacht do réir an ráta ghenerálta bhí i bhfeidhm le linn an ime sin d'fháil.
(3) San alt so agus sa chéad alt ina dhiaidh foluíonn an abairt “im feirme” aon im iomportálta atá saor o dhiúité custum fé fho-alt (3) d'alt 1 den Acht Airgid (Diúitéthe Custum), 1931 (Uimh. 14 de 1931).
(4) Déanfar gach airgead a gheobhaidh an tAire fén alt so, alos ime gheobhfar chun é d'úsáid i monarchain ime, do chur i gcreidiúint don chuntas ime mhonarchan agus gach airgead eile a gheobhaidh an tAire fén alt so do chur i gcreidiúint don chuntas ime ilghnéithigh.
Dleacht ar im feirme cheannóidh trádálaithe ime agus únaerí monarchana ime.
14.—(1) Féadfaidh an tAire fógra i scríbhinn do sheirbheáil ar aon trádálaí ime no únaer mhonarchan ime á cheangal ar an trádálaí no ar an únaer sin dleacht d'íoc leis an Aire, lá nách déanaí ná an seachtú lá i ndiaidh deireadh an dleacht-mhí luadhfar sa bhfógra san agus i ndiaidh deireadh gach dleacht-mhí ina dhiaidh sin, ar an im feirme go léir do fuair an trádálaí no an t-únaer sin tré cheannach, tré shóinseáil no tré mhalairtiú i rith an dleacht-mhí sin chun é d'úsáid i monarchain ime no chun é d'ath-dhíol, dleacht do réir an ráta ghenerálta bhí i bhfeidhm le linn an ime sin d'fháil.
(2) Pé uair a seirbheálfar fógra fén alt so ar thrádálaí ime no ar únaer mhonarchan ime íocfaidh an trádálaí no an t-únaer sin, go dtí go n-ordóidh an tAire a mhalairt, leis an Aire, lá nách déanaí ná an seachtú lá i ndiaidh deireadh an dleacht-mhí luadhfar sa bhfógra san agus i ndiaidh deireadh gach dleacht-mhí ina dhiaidh sin, ar an im feirme go léir a fuair an trádálaí no an t-únaer sin tré cheannach, tré shóinseáil, no tré mhalairtiú i rith an mhí sin chun é d'úsáid i monarchain ime no chun é d'ath-dhíol, dleacht do réir an ráta ghenerálta bhí i bhfeidhm le linn an ime sin d'fháil.
(3) San alt so ní fholuíonn an abairt “monarcha ime” áitreabh atá cláruithe i gclár na monarchan ime.
(4) Déanfar gach airgead a gheobhaidh an tAire fén alt so, alos ime gheobhfar chun é d'úsáid i monarchain ime, do chur i gcreidiúint don chuntas ime mhonarchan agus gach airgead eile a gheobhaidh an tAire fén alt so do chur i gcreidiúint don chuntas ime ilghnéithigh.
Dleachtanna ar im feirme d'aisíoc.
15.—(1) Má dheineann duine go mbeidh dleacht íoctha aige fé cheachtar den dá alt deiridh sin roimhe seo den Acht so alos aon ime feirme do fuair sé, má dheineann sé, laistigh de dhá mhí i ndiaidh an dáta is déanaí luaidhtear san Acht so chun é d'íoc an dleachta san, a chruthú chun sástachta an Aire dleacht do bheith íoctha cheana féin alos an ime sin do dhéanamh no do cheannach roimhe sin aisíocfaidh an tAire leis an duine sin suim is có-ionann leis an dleacht d'íoc an duine sin alos an ime sin d'fháil.
(2) Má dheineann díoltóir ime go mbeidh dleacht fé alt 12 (alt a bhaineann le dleacht ar im dhéanta eile nách im uachtarlainne) den Acht so íoctha aige alos aon ime feirme, má dheineann sé, laistigh de dhá mhí i ndiaidh an dáta is déanaí luaidhtear san alt san chun é d'íoc an dleachta san, a chruthú chun sástachta an Aire, dleacht do bheith íoctha cheana féin alos an ime sin do dhéanamh, aisíocfaidh an tAire leis an díoltóir ime sin suim is có-ionann leis an dleacht d'íoc sé alos an ime sin fén alt san.
(3) Déanfar gach airgead ais-íocfaidh an tAire fén alt so do chur i gcoinnibh an chuntais ime ilghnéithigh.
Dleachtgheallúnacha.
16.—(1) Má dheineann trádálaí ime (le n-a n-áirmhítear trádálaí ime is dílseánach áitreibh chláruithe), a dhlighfidh fén gCuid seo den Acht so dleacht d'íoc ar aon im feirme gheobha sé i rith dleacht-mhí áirithe, an t-im sin do dhíol le duine údaruithe lá nách déanaí ná an ceathrú lá i ndiaidh deireadh an dleacht-mhí sin agus má dheineann an duine údaruithe sin geallúint (dá ngairmtear dleacht-gheallúint san alt so) sa bhfuirm orduithe do thabhairt amach don trádálaí ime sin á gheallúint ar son an trádálaí sin, an dleacht san d'íoc leis an Aire lá nách déanaí ná an seachtú lá i ndiaidh deireadh an dleacht-mhí sin, agus má chuireann an trádálaí ime sin an gheallúint sin chun an Aire lá nách déanaí ná an seachtú lá san, beidh éifeacht ag na forálacha so leanas, sé sin le rá:—
(a) ní dhlighfidh an trádálaí ime sin an dleacht san d'íoc mara dtárlann go dteipfidh ar an duine údaruithe sin déanamh do réir na geallúna san no go dtabharfa sé faillí sa ní sin, agus má thárlann san beidh an dleacht in-íoctha leis an Aire ag an trádálaí ime sin ar é d'éileamh;
(b) má thárlann go dteipfidh ar an duine údaruithe sin déanamh do réir na geallúna san no go dtabharfa sé faillí sa ní sin, agus go n-íocfaidh an trádálaí ime sin an dleacht san, agus ná déanfar aon ais-íoc leis fén alt deiridh sin roimhe seo, beidh méid an dleachta san ina fhiacha bheidh dlite ar an duine údaruithe sin ag an trádálaí ime sin agus a bheidh iníoctha aige leis an trádálaí ime sin agus féadfaidh an trádálaí ime sin é do bhaint den duine údaruithe sin mar fhiacha ghnáth-chonnartha i gcúirt dlighinse inniúla;
(c) in aon imeachta fén mír dheiridh sin roimhe seo beidh deimhniú fé shéala an Aire, á dheimhniú go bhfuil teipthe ar dhuine údaruithe déanamh do réir dleachtgheallúna do thug sé amach chun trádálaí ime alos dleachta, agus go bhfuil an dleacht san íoctha ag an trádálaí ime sin agus ná fuil aon ais-íoc déanta leis an trádálaí ime sin fén alt deiridh sin roimhe seo, beidh an deimhniú san ina fhianaise prima facie ar na nithe bheidh deimhnithe amhlaidh.
(2) San alt so cialluíonn an abairt “duine údaruithe” duine go n-údarás i scríbhinn ón Aire de thurus na huaire chun dleachtgheallúnacha do thabhairt amach.
Dleacht d'íoc ar im áirithe cuirfear i bhfuar-stór.
17.—Má dheincann dílseánach cláruithe áitreibh uachtarlainne no áitreibh atá cláruithe i gclár na monarchan ime aon im a dhéanfa sé i rith dleacht-mhí do chur i bhfuar-stór i Saorstát Éireann, no má dheineann dílseánach cláruithe aon áitreibh chláruithe aon im feirme gheobha sé i rith dleacht-mhí do chur i bhfuar-stór i Saorstát Eircann, roimh an dáta ar a mbeadh an dleacht ar an im sin iníoctha fén gCuid seo den Acht so mara mbeadh an t-alt so, ní bheidh an dleacht san iníoctha go dtí an 1adh lá den chéad Mhárta i ndiaidh an dáta san, mara ndeintear, roimh an 1adh lá san den Mhárta san, an t-im sin d'aistriú as an bhfuar-stór no é do dhíol faid a bheidh sé sa bhfuar-stór agus, sa chás san, beidh an dleacht san iníoctha ar an aistriú no ar an díol san do thárlachtaint, pe'ca aca is túisce thárlóidh.
Dleachtanna do bhaint amach.
18.—(1) Gach dleacht go gceangailtear ar éinne leis an Acht so é d'íoc leis an Aire beidh sé ina fhiacha bheidh dlite ar an duine sin ag an Aire agus a bheidh iníoctha aige leis an Aire, agus i gcás an dleachta san no aon choda dhe d'fhanúint gan íoc i ndiaidh an dáta is déanaí luaidhtear san Acht so chun an dleachta san d'íoc, féadfaidh an tAire an dleacht no an chuid sin do bhaint den duine sin mar fhiacha ghnáth-chonnartha i gcúirt dlighinse inniúla.
(2) In aon imeachta fén alt so, chun méid dleachta no coda de dhleacht do bhaint d'éinne, beidh deimhniú fé shéala an Aire, á dheimhniú go bhfuil an méid sin dlite ar an duine sin, ina fhianaise prima facie ar na nithe bheidh deimhnithe amhlaidh.
(3) Ní bheidh feidhm ag an alt so maidir le dleacht is iníoctha fé sna forálacha den Acht so a bhaineann le dleacht ar im do bhí ar láimh an 21adh lá d'Abrán, 1932.
Cuntaisí chuirfidh duine isteach a dhligheann dleacht d'íoc.
19.—(1) Gach duine go gceangailtear air leis an Acht so no fé dleacht d'íoc alos aon ime do rinne sé no do fuair sé i rith na roimh-thréimhse no i rith dleacht-mhí, déanfa sé, lá nách déanaí ná an dáta is déanaí luaidhtear san Acht so chun an dleachta san d'íoc, mion-innste ar an im do rinne sé no do fuair sé i rith na roimh-thréimhse no i rith an dleacht-mhí sin do chur chun an Aire, agus beidh ag gabháil leis na mion-innste sin, i gcás ime fuarthas i rith na roimh-thréimhse no i rith an dleacht-mhí sin, ainmneacha agus seolta aon trádálaí ime no únaera mhonarchan ime le n-ar hath-dhíoladh aon chuid den im sin agus na dátaí ar a udearnadh an t-ath-dhíol san agus ráiteas ar an méid den im sin a hath-dhíoladh, maraon le pé mion-innste eile a hordófar i gcás ime ar bith.
(2) Má theipeann ar éinne den tsórt san déanamh do réir forálacha an ailt seo no má thugann sé faillí sa ní sin. beidh an duine sin ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear fíneáil ná raghaidh thar céad púnt do chur air.
CUID III.
Dleacht ar Im Iomportalta, agus Srian le hIm d'Iomportail.
Dleacht ar im iomportálta.
20.—(1) Íocfar leis an Aire, ag an am a luaidhtear san Acht so, ar an im go léir atá saor o dhiúité custum de bhuadh fo-ailt (2) d'alt 1 den Acht Airgid (Diúitéthe Custum), 1931 (Uimh. 14 de 1931) agus a tabharfar go dtí aon mhonarcha ime i Saorstát Éireann agus a hiomportálfar ar dháta an Achta so do rith no dá éis sin, dleacht do réir ráta is có-ionann le ráta na deolchaire ime is iníoctha fén Acht so ar im monarchan le linn na hiomportála.
(2) Íocfar leis an Aire, ag an am a luaidhtear san Acht so, ar an im go léir a hath-iomportálfar ar dháta an Achta so do rith no dá éis sin gan diúité custum d'íoc air de bhuadh fo-ailt (5) d'alt 1 den Acht Airgid (Diúitéthe Custum), 1931, dleacht mar leanas, sé sin le rá:—
(a) má híocadh deolchaire fén Acht so alos an ime sin d'easportáil, beidh an dleacht do réir pé ráta acu so leanas is mó:—
(i) an ráta gur dá réir do híocadh an deolchaire sin;
(ii) ráta na deolchaire bheidh le linn na hath-iomportála, iníoctha fén Acht so ar im den tsaghas chéanna d'easportáil;
(b) marar híocadh aon deolchaire fén Acht so alos an ime sin le linn na heasportála, beidh an dleacht do réir ráta na deolchaire bheidh, le linn na hath-iomportála, iníoctha fén Acht so ar im den tsaghas chéanna d'easportáil.
(3) Déanfar gach airgead a gheobhaidh an tAire fé fho-alt (1) den alt so agus gach airgead a gheobhaidh an tAire alos ime mhonarchan ath-iomportálta fé fho-alt (2) den alt so do chur i gcreidiúint don chuntas ime mhonarchan.
(4) Déanfar gach airgead a gheobhaidh an tAire alos ime uachtarlainne ath-iomportálta fé fho-alt (2) den alt so do chur i gcreidiúint don chuntas ime uachtarlainne.
(5) Déanfar gach airgead a gheobhaidh an tAire alos ime feirme ath-iomportálta fé fho-alt (2) den alt so do chur i gcreidiúint don chuntas ime ilghnéithigh.
Toirmeasc le him d'iomportáil.
21.—(1) Ní bheidh sé dleathach d'éinne im ar bith d'iomportáil isteach i Saorstát Éireann ach amháin fé cheadúnas agus do réir ceadúnais do dheon an tAire fén alt so.
(2) Ar n-a iarraidh sin d'éinne sa bhfuirm agus sa tslí orduithe agus ar an duine sin d'íoc an dleachta chuibhe (más ann do) is iníoctha uirthe fén Acht so, féadfaidh an tAire ceadúnas do dheonadh don duine sin chun na consighneachta ime luadhfar sa cheadúnas d'iomportáil an bealach (más ann do), agus fé réir na gcoinníoll, a bheidh curtha síos sa cheadúnas.
(3) Oibreoidh ceadúnas a deonfar fén alt so chun a údarú don duine dá ndeonfar é an chonsighneacht ime luadhfar ann d'iomportáil do réir téarmaí an cheadúnais.
(4) Féadfaidh an tAire, aon am sara ndeintear consighneacht ime luadhfar i gceadúnas d'iomportáil, an ceadúnas a bhaineann leis an gconsighneacht san do cheiliúradh.
(5) Má hiomportálann éinne im gan ceadúnas a deonadh fén alt so, no má sháruíonn éinne dar deonadh ceadúnas fén alt so aon cheann de sna téarmaí no de sna coinníollacha bheidh sa cheadúnas san, no ma dheineann éinne a thabhairt le tuiscint go bréagach, tré mharc ar an gconsighneacht no ar aon tslí eile, gur do réir aon cheadúnais den tsaghas san atá aon chonsighneacht ime á hiomportáil, beidh an duine sin ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear fíneáil ná raghaidh thar céad púnt do chur air.
(6) Mara n-orduíonn an tAire a mhalairt, go generálta no in aon chás áirithe, ní bhainfidh an t-alt so le haon im d'iomportáil a bheidh do réir na gcoinníoll uile luaidhtear i míreanna (a), (b), (c) agus (d) d'fho-alt (3) d'alt 1 den Acht Airgid (Diúitéthe Custum), 1931 (Uimh. 14 de 1931).
(7) Léireofar alt 42 den Customs Consolidation Act, 1876, agus beidh éifeacht aige fé is dá gcuirtí an earra so leanas le Clár na dToirmeasc agus na Srian maidir le hEarraí do Theacht Isteach, atá san alt san, sé sin le rá, im go dtoirmeasctar leis an alt so é d'iomportáil.
CUID IV.
Srian le Bainne agus le Torthai Airithe Bainne d'Iomportail.
Tora déiríochta.
22.—Sa Chuid seo den Acht so cialluíonn an abairt “tora déiríochta” bainne go n-a chuid uachtair, agus uachtar agus torthaí cile bainne, ach ní fholuíonn sí im.
Orduithe á thoirmeasc tora áirithe déiríochta d'iomportáil.
23.—(1) Féadfaidh an tAire o am go ham le hordú (dá ngairmtear ordú toirmisc (iomportáil) sa Chuid seo den Acht so) toirmeasc do chur le aon tsaghas no saghasanna áirithe tora déiríochta d'iomportáil.
(2) Féadfaidh an tAire am ar bith, le hordú, ordú toirmisc (iomportáil) a bheidh i bhfeidhm de thurus na huaire do cheiliúradh.
(3) Pé uair a déanfar ordú toirmisc (iomportáil) maidir le haon tsaghas tora déiríochta, ansan, faid a bheidh an t-ordú san i bhfeidhm, déanfar iomportáil an tsaghais sin tora déiríochta (nách iomportáil a déanfar fé cheadúnas speisialta agus do réir ceadúnais speisialta do deonadh fén gCuid seo den Acht so no fé ordú saoirse agus do réir ordú saoirse do rinneadh fén gCuid seo den Acht so) do chur le Clár na dToirmeasc agus na Srian maidir le hEarraí do Theacht Isteach, atá in alt 42 den Customs Consolidation Act, 1876, agus beidh an iomportáil sin ina cuid den Chlár san, agus beidh éifeacht ag an alt san dá réir sin.
Srian le tora áirithe déiríochta d'iomportáil.
24.—(1) Pé uair a déanfar ordú toirmisc (iomportáil) agus a bheidh sé i bhfeidhm ní bheidh sé dleathach, fé réir forálacha an ailt seo, d'éinne an saghas tora déiríochta le n-a mbaineann an t-ordú san d'iomportáil.
(2) Má hiomportálann éinne aon tora déiríochta contrárdha don alt so, beidh an duine sin ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear fíneáil ná raghaidh thar fiche púnt do chur air.
(3) Ní bhainfidh an t-alt so le haon tora déiríochta a hiomportálfar fé cheadúnas speisialta iomportála agus dá réir ar n-a dheonadh fén gCuid seo den Acht so.
(4) Ní bhainfidh an t-alt so le cás aon bhainne no uachtair a bheidh saor o oibriú ordú toirmisc (iomportáil) de bhuadh ordú saoirse ar n-a dhéanamh fén gCuid seo den Acht so.
Ceadúnaisí speisialta iomportála.
25.—(1) Ar n-a iarraidh sin d'éinne sa bhfuirm agus sa tslí orduithe, féadfaidh an tAire ceadúnas (dá ngairmtear ceadúnas speisialta iomportála sa Chuid seo den Acht so) do dheonadh don duine sin chun na consighneachta tora déiríochta luadhfar sa cheadúnas d'iomportáil an bealach (más ann do), agus fé réir na gcoinníoll, a bheidh curtha síos sa cheadúnas.
(2) Oibreoidh ceadúnas speisialta iomportála chun a údarú don duine dá ndeonfar é an chonsighneacht tora déiríochta luadhfar ann d'iomportáil do réir téarmaí an cheadúnais.
(3) Féadfaidh an tAire, aon am sara ndeintear consighneacht tora déiríochta d'iomportáil, an ceadúnas a bhaineann leis an gconsighneacht san do cheiliúradh.
(4) Má sháruíonn éinne dar deonadh ceadúnas speisialta iomportála aon cheann de sna téarmaí no de sna coinníollacha bheidh sa cheadúnas san, no má dheineann éinne a thabhairt le tuiscint go bréagach, tré mharc ar an gconsighneacht no ar aon tslí eile, gur do réir aon cheadúnais den tsaghas san atá aon chonsighneacht tora déiríochta á hiomportáil, beidh an duine sin ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear fíneáil ná raghaidh thar fiche púnt do chur air.
Orduithe saoirse.
26.—Féadfaidh an tAire o am go ham le hordú fén alt so—
(a) uachtar ar bith gur i stáisiún deighilte uachtair i dTuaisceart Éireann is le dílseánach cláruithe áitreibh uachtarlainne i Saorstát Éireann agus atá fé n-a stiúradh san a deighilfear é agus a tabharfar díreach on stáisiún deighilte uachtair sin go dtí an t-áitreabh uachtarlainne sin; agus
(b) bainne ar bith a thabharfaidh feirmeoir go mbeidh comhnaí air i dTuaisceart Éireann go dtí stáisiún deighilte uachtair no go dtí áitreabh uachtarlainne is le comhar-chumann i Saorstát Éireann;
do shaoradh o oibriú ordú toirmisc (iomportáil) ach an t-iomportálaí do chólíonadh na gcoinníoll (más ann dóibh) a luadhfar san ordú san.
CUID V.
Srian le hIm d'Easportail.
Orduithe toirmisc (easportáil).
27.—(1) Pé uair a bheidh agus chó minic agus a bheidh an tAire sásta ná fuil dóthain ime do mhuinntir Shaorstáit Éireann á choinneáil i Saorstát Éireann, féadfa sé, le hordú (dá ngairmtear ordú toirmisc (easportáil) sa Chuid seo den Acht so), toirmeasc do chur le him de gach saghas no le him de shaghas áirithe d'easportáil.
(2) Féadfaidh an tAire am ar bith, le hordú, ordú toirmisc (easportáil) a bheidh i bhfeidhm de thurus na huaire do cheiliúradh.
Toirmeasc le him d'easportáil.
28.—(1) Pé uair a déanfar ordú toirmisc (easportáil) agus a bheidh sé i bhfeidhm ní bheidh sé dleathach, fé réir forálacha an ailt seo, d'éinne aon im le n-a mbaineann an t-ordú san d'easportáil.
(2) Má heasportálann éinne aon im contrárdha don alt so, beidh an duine sin ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear fíneáil ná raghaidh thar céad púnt do chur air.
(3) Ní bhainfidh an t-alt so le haon im a heasportálfar fé cheadúnas speisialta easportála agus dá réir ar n-a dheonadh fén gCuid seo den Acht so.
(4) Beidh éifeacht ag na forálacha san roimhe seo den alt so fé is dá mbeadh siad sa Customs Consolidation Act, 1876, agus beidh feidhm dá réir sin ag forálacha an Achta san agus ag forálacha aon Achta leasuíonn no leathnuíonn an tAcht san.
Ceadúnaisí speisialta easportála.
29.—(1) Ar n-a iarraidh sin d'éinne sa bhfuirm agus sa tslí orduithe, féadfaidh an tAire ceadúnas (dá ngairmtear ceadúnas speisialta easportála sa Chuid seo den Acht so) do dheonadh don duine sin chun na consighneachta ime luadhfar sa cheadúnas d'easportáil an bealach (más ann do), agus fé réir na gcoinníoll, a bheidh curtha síos sa cheadúnas.
(2) Oibreoidh ceadúnas speisialta easportála chun a údarú don duine dá ndeonfar é an chonsighneacht ime luadhfar ann d'easportáil do réir téarmaí an cheadúnais.
(3) Féadfaidh an tAire, aon am sara ndeintear consighneacht ime d'easportáil, an ceadúnas a bhaineann leis an gconsighneacht san do cheiliúradh.
(4) Má sháruíonn éinne dar deonadh ceadúnas speisialta easportála aon cheann de sna téarmaí no de sna coinníollacha bheidh sa cheadúnas san, no má dheineann éinne a thabhairt le tuiscint go bréagach, tré mharc ar an gconsighneacht no ar aon tslí eile, gur do réir aon cheadúnais den tsaghas san atá aon chonsighneacht ime á heasportáil, beidh an duine sin ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear fíneáil ná raghaidh thar fiche púnt do chur air.
CUID VI.
Deolchairi ar Im a hEasportalfar.
Ráta na deolchaire ar im a heasportálfar.
30.—(1) Féadfaidh an tAire, fé réir forálacha an ailt seo, rialacháin do dhéanamh ag ordú ráta ghenerálta na deolchaire bheidh ar im uachtarlainne ach ní bheidh an ráta generálta a hordófar amhlaidh le haon rialacháin den tsaghas san níos mó ná ráta an diúité ime ná níos mó ná pé suim an púnt a dhéanfadh scilling agus trí pingne go leith, da gcuirtí í leis an bpraghas an púnt a bheidh deimhnithe sna rialacháin sin do bheith cóionann dar leis an Aire leis an meán-phraghas, agus an costas traenach íoctha, an púnt a bhí ar im uachtarlainne do heasportáladh i rith na tréimhse sin roimh na rialacháin sin do dhéanamh a thoghfaidh an tAire agus a luadhfa sé sna rialacháin sin.
San alt so cialluíonn an abairt “an ráta generálta” an ráta bheidh i bhfeidhm de thurus na huaire de bhuadh rialachán fén bhfo-alt so, no tuistiún an púnt i gcás gan aon ráta den tsaghas san do bheith i bhfeidhm de thurus na huaire.
(2) Féadfaidh an tAire, fé réir forálacha an ailt seo, rialacháin do dhéanamh ag ordú ráta speisialta na deolchaire bheidh ar im uachtarlainne ach ní bheidh an ráta speisialta a hordófar amhlaidh leis na rialacháin sin níos mó ná ráta an diúité ime ná níos mó ná pé suim an púnt a dhéanfadh scilling agus trí pingne go leith, dá gcuirtí í leis an bpraghas an púnt a bheidh deimhnithe sna rialacháin sin do bheith cón-phraghas, agus an costas traenach íoctha, an púnt a bhí ar im uachtarlainne do heasportáladh i rith na tréimhse sin roimh na rialacháin sin do dhéanamh a thoghfaidh an tAire agus a luadhfa sé sna rialacháin sin, ná ní bheidh an ráta speisialta san níos lugha ná an ráta generálta.
San alt so cialluíonn an abairt “an ráta speisialta” an ráta (más ann do) bheidh i bhfeidhm de thurus na huaire de bhuadh rialachán fén bhfo-alt so.
(3) Sa Chuid seo den Acht so cialluíonn an abairt “an ráta cuibhe”—
(a) maidir le him uachtarlainne easportálfaidh có-ghléasadh mhór-mharguíochta bheidh ag obair fé rialacha le n-ar aontuigh an tAire, an ráta speisialta bheidh i bhfeidhm le linn an ime sin d'easportáil no an ráta generálta bheidh i bhfeidhm le linn an ama san mara mbíonn aon ráta speisialta i bhfeidhm an t-am san;
(b) maidir le haon im eile uachtarlainne, an ráta generálta bheidh i bhfeidhm le linn an ime sin d'easportáil.
(4) Féadfaidh an tAire, fé réir forálacha an ailt seo, rialacháin do dhéanamh ag ordú ráta na deolchaire bheidh ar im monarchan, ach ní bheidh ráta na deolchaire a hordófar amhlaidh níos mó ná ráta an diúité ime.
Sa Chuid seo den Acht so cialluíonn an abairt “an ráta cuibhe” maidir le him monarchan an ráta bheidh i bhfeidhm de bhuadh rialachán fén bhfo-alt so le linn an ime sin d'easportáil, no dhá phingin go leith an púnt i gcás gan aon ráta den tsaghas san do bheith i bhfeidhm de thurus na huaire.
(5) Féadfaidh an tAire, fé réir forálacha an ailt seo, rialacháin do dhéanamh ag ordú ráta na deolchaire bheidh ar im feirme, ach ní bheidh ráta na deolchaire a hordófar amhlaidh níos mó ná ráta na deolchaire ar im monarchan.
Sa Chuid seo den Acht so cialluíonn an abairt “an ráta cuibhe” maidir le him feirme an ráta bheidh i bhfeidhm de bhuadh rialachán fén bhfo-alt so le linn an ime sin d'easportáil, no dhá phingin go leith an púnt i gcás gan aon ráta den tsaghas san do bheith i bhfeidhm de thurus na huaire.
(6) Nuair a bheidh an tAire ag ordú rátaí na deolchaire bheidh ar im uachtarlainne, ar im monarchan agus ar im feirme, fé seach, féachfa sé do sna nithe seo leanas, eadhon—
(a) na suimeanna bheidh curtha i gcreidiúint agus na suimeanna is deallrathach a cuirfear i gcreidiúint don chuntas ime uachtarlainne, don chuntas ime monarchan agus don chuntas ime ilghnéithigh;
(b) na fiacha bheidh i leith na gcuntas san i láthair na huaire sin agus na suimeanna is deallrathach a híocfar amach as na cuntaisí sin;
(c) an méid ime bheidh i Saorstát Éireann agus an méid ime is deallrathach a déanfar agus a heasportálfar;
(d) meán-phraghsanna ime i láthair na huaire sin, agus na meán-phraghsanna is deallrathach a bheidh ar im, ar na margaí i mbaile agus i gcéin;
(e) pé nithe eile bhaineann leis an scéal dar leis an Aire.
Deolchaire ar im.
31.—(1) Fé réir forálacha an Achta so, íocfaidh an tAire, ar im uachtarlainne, ar im monarchan agus ar im feirme a heasportáladh no a heasportálfar go dleathach an 21adh lá d'Abrán, 1932, no dá éis sin, deolchaire do réir an ráta chuibhe leis an té do rinne an easportáil sin.
(2) Ní bheidh aon deolchaire iníoctha ar im ar bith a heasportáladh no a heasportálfar fé cheadúnas ar n-a dheonadh fé alt 12 den Acht Tora Déiríochta, 1924 (Uimh. 58 de 1924).
(3) Ní bheidh aon deolchaire iníoctha ar im ar bith mara mbíonn an tAire sásta gur híocadh dleacht fén Acht so ar an im sin do dhéanamh, d'fháil no d'iomportáil.
(4) Déanfar gach airgead íocfaidh an tAire fén alt so alos ime uachtarlainne do chur i gcoinnibh an chuntais ime uachtarlainne, agus gach airgead íocfaidh an tAire fén alt so alos ime mhonarchan do chur i gcoinnibh an chuntais ime mhonarchan, agus gach airgead íocfaidh an tAire fén alt so alos ime feirme do chur i gcoinnibh an chuntais ime ilghnéithigh.
Eilithe ar dheolchaire ar im.
32.—(1) Féadfaidh gach duine adeireann é bheith i dteideal deolchaire d'fháil fén gCuid seo den Acht so a iarraidh ar an Aire fén alt so an deolchaire sin d'íoc leis.
(2) Is sa bhfuirm orduithe bheidh gach iarratas fén alt so agus beidh na mion-innste orduithe ann.
(3) Má dheineann iarratasóir ar bith aon ráiteas a bheidh bréagach no mí-threorach in aon phonc táchtach do chur in iarratas fén alt so, beidh sé ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear fíneáil ná raghaidh thar céad púnt do chur air.
Deolchaire ar im d'íoc.
33.—Ar iarratas d'fháil do chun deolchaire fén gCuid seo den Acht so d'íoc déanfaidh an tAire an t-iarratas san do scrúdú agus i gcás é do bheith sásta deolchaire do bheith iníoctha fén gCuid seo den Acht so alos an ime le n-a mbaineann an t-iarratas san, agus sa chás san amháin, íocfa sé leis an iarratasóir an deolchaire bheidh iníoctha alos an ime sin.
CUID VII.
Deolchairi ar Thorthai Bainne a hEasportalfar.
Torthaí áirithe bainne le n-a mbaineann an Chuid seo.
34.—(1) Fé réir forálacha an ailt seo, baineann an Chuid seo den Acht so le gach ceann de sna torthaí bainne seo leanas (dá ngairmtear torthaí áirithe bainne san Acht so), sé sin le rá:—
(a) uachtar atá i soithigh atá séaluithe go hermeticiúil agus gan níos mó ná sé unsa déag d'uachtar ionta;
(b) uachtar ina mhór-choda;
(c) bainne tiughtha;
(d) bainne tiormuithe.
(2) Féadfaidh an tAire o am go ham, le hordú fén bhfo-alt so, a dhearbhú go scuirfidh aon tora áirithe bainne de bheith ina thora bhainne le n-a mbaineann an Chuid seo den Acht so agus leis sin, faid a bheidh an t-ordú san i bhfeidhm, ní bheidh an tora áirithe bainne sin ina thora bhainne le n-a mbaineann an Chuid seo den Acht so.
(3) Féadfaidh an tAire, le hordú fén bhfo-alt so, ordú fén bhfo-alt deiridh sin roimhe seo do cheiliúradh.
Torthaí eile bainne le n-a mbaineann an Chuid seo.
35.—(1) Féadfaidh an tAire o am go ham, le hordú fén bhfo-alt so, a dhearbhú go mbeidh tora bainne ar bith (nách im ná tora áirithe bainne) a luadhfar san ordú san ina thora bhainne le n-a mbaineann an Chuid seo den Acht so agus pé uair a déanfar ordú ar bith den tsaghas san agus a bheidh sé i bhfeidhm beidh an tora bainne luadhfar san ordú san, beidh san freisin ina thora bhainne le n-a mbaineann an Chuid seo den Acht so.
(2) Féadfaidh an tAire le hordú fén bhfo-alt so, ordú fén bhfo-alt deiridh sin roimhe seo do cheiliúradh.
Ráta na deolchaire ar thorthaí bainne.
36.—(1) Féadfaidh an tAire rialacháin do dhéanamh ag ordú an ráta gur dá réir a híocfar deolchairí fén gCuid seo den Acht so alos torthaí bainne agus féadfar rátaí deirfriúla d'ordú alos torthaí deifriúla bainne.
(2) Go dtí go ndéanfar rialacháin fén alt so ag ordú an ráta gur dá réir a híocfar deolchairí fén gCuid seo den Acht so alos uachtair ina mhór-choda is dhá phingin a bheidh mar ráta in aghaidh an phúint ar im-chothrom an uachtair ina mhór-choda.
(3) Go dtí go ndéanfar rialacháin fén alt so ag ordú an ráta gur dá réir a híocfar deolchairí fén gCuid seo den Acht so alos tortha bhainne ar bith (seachas uachtar ina mhór-choda) is dhá phingin a bheidh mar ráta in aghaidh an phúint ar im-chothrom an tortha bhainne sin.
Deolchairí ar thorthaí bainne a heasportálfar.
37.—(1) Fé réir forálacha an Achta so íocfaidh an tAire deolchaire le gach éinne do rinne no dhéanfaidh aon tora bainne le n-a mbaineann an Chuid seo den Acht so d'easportáil an 21adh lá d'Abrán, 1932, no dá éis sin (pe'ca roimh an Acht so do rith é no dá éis sin) agus a chólíonfaidh na coinníollacha san (más ann dóibh) a bheidh orduithe, agus beidh an deolchaire sin do réir an ráta socruítear no a socrófar, alos an tortha bhainne sin, leis an gCuid seo den Acht so no fúithe agus a bheidh i bhfeidhm le linn na heasportála agus beidh sí iníoctha do réir an ráta san ar im-chothrom an tortha bhainne sin.
(2) Ní bheidh deolchaire fén alt so iníoctha alos aon tortha bhainne mara gcólíontar na coinníollacha uile seo leanas alos an tortha bhainne sin, sé sin le rá:—
(a) maran ar an 21adh lá d'Abrán, 1932, no dá éis sin (pe'ca roimh an Acht so do rith é no dá éis sin) agus maran díreach as bainne go n-a chuid uachtair do rinneadh é; agus
(b) mara ndearnadh é—
(i) in áitreabh uachtarlainne, no
(ii) in áitreabh eile 'na bhfaightear a chuid bainne ar fad o áitreabh uachtarlainne, no o áitreabh atá cláruithe i gclár na stáisiún deighilte uachtair; agus
(c) marab é a dhéantóir no dílseánach cláruithe áitreibh uachtarlainne d'easportáil é; agus
(d) i gcás an tortha bhainne sin d'easportáil an 21adh lá d'Abrán, 1932, no dá éis sin, agus laistigh den lá is fiche i ndiaidh dáta an Achta so do rith, maran é duine d'easportáil é ná duine dar dheon an tAire ceadúnas tortha bhainne (easportáil) alos an tortha bhainne sin fén gCuid seo den Acht so laistigh den lá is fiche sin; agus
(e) i gcás an tortha bhainne sin d'easportáil tar éis don lá is fiche i ndiaidh dáta an Achta so do rith do bheith caithte, maran é duine easportálfaidh é ná duine is sealbhóir de thurus na huaire ar cheadúnas tortha bhainne (easportáil) alos an tortha bhainne sin do dhcon an tAire fén gCuid seo den Acht so agus maran do réir téarmaí an cheadúnais sin a heasportálfar amhlaidh é.
(3) Chun crícheanna an ailt seo tuigfear gurb é is im-chothrom d'aon tora bainne ná an méid ime le n-a mbeadh an tora bainne sin có-ionann, dá n-áirmhítí ceithre púnt ochtód de gheir ime sa tora bhainne sin do bheith có-ionann le céad púnt ime.
(4) Déanfar gach airgead íocfaidh an tAire fén alt so do chur i gcoinnibh an chuntais ime uachtarlainne.
Ceadúnaisí tortha bhainne (easportáil).
38.—(1) Ar n-a iarraidh sin d'éinne sa bhfuirm agus sa tslí orduithe féadfaidh an tAire, más oiriúnach leis é, ceadúnas (dá ngairmtear ceadúnas tortha bhainne (easportáil) sa Chuid seo den Acht so) do dheonadh don duine sin chun an tortha bhainne luadhfar sa cheadúnas san d'easportáil fé réir na dtéarmaí bheidh luaidhte sa cheadúnas.
(2) Féadfaidh an tAire ceadúnas tortha bhainne (easportáil) do cheiliúradh.
Eilithe ar dheolchaire.
39.—(1) Féadfaidh gach duine adeireann é bheith i dteideal deolchaire d'fháil fén gCuid seo den Acht so a iarraidh ar an Aire fén alt so an deolchaire sin d'íoc leis.
(2) Is sa bhfuirm orduithe bheidh gach iarratas fén alt so agus beidh na mion-innste orduithe ann.
(3 Má dheineann iarratasóir ar bith aon ráiteas a bheidh bréagach no mí-threorach in aon phonc táchtach do chur in iarratas ar bith fén alt so, beidh sé ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear fíneáil de chéad púnt do chur air.
Deolchairí ar thorthaí bainne d'íoc.
40.—Ar iarratas d'fháil do chun deolchaire fén gCuid seo den Acht so d'íoc déanfaidh an tAire an t-iarratas san do scrúdú agus i gcás é do bheith sásta deolchaire do bheith iníoctha fén gCuid seo den Acht so alos an tortha bhainne le n-a mbaineann an t-iarratas san, agus sa chás san amháin, íocfa sé leis an iarratasóir an deolchaire bheidh iníoctha alos an tortha bhainne sin.
CHUID VIII.
Foralacha Airgeadais.
An ciste ime.
41.—(1) Déanfaidh an tAire ciste caipitail fé leith do choimeád dá ngairmfear an ciste ime agus an ciste sin do choinneáil suas agus do bhainistí do réir an Achta so.
(2) Déanfaidh an tAire gach airgead a gheobha sé fén Acht so i bhfuirm dleachta ar im d'íoc isteach sa chiste ime.
(3) Ní déanfar aon airgead d'íoc amach as an gciste ime ach amháin—
(a) airgead is gá chun deolchairí fén Acht so d'íoc;
(b) airgead is gá chun aisíoca d'íoc fé sna forálacha den Acht so bhaineann le dleachtanna ar im feirme d'aisíoc;
(c) aon airgead eile is gá do réir an Achta so d'íoc amach as an gciste ime.
(4) Pé uair i rith aon bhliana airgeadais nách leor an t-airgead a bheidh i gcreidiúint don chiste ime de thurus na huaire chun aon íocaíocht d'íoc is gá d'íoc amach as an gciste sin, íocfaidh an tAire isteach sa chiste ime, as airgead a sholáthróidh an tOireachtas. pé suimeanna is gá chun an easnaimh do shlánú.
(5) Aon airgead a híocfar isteach sa chiste ime fén bhfo-alt deiridh sin roimhe seo in aon bhliain airgeadais déanfar, tráth nách déanaí ná deireadh na bliana airgeadais sin, é d'íoc amach as an gciste ime agus isteach sa Stát-Chiste i pé slí ordóidh an tAire Airgid.
Cuntaisí choimeádfaidh an tAire.
42.—(1) Cuirfidh an tAire fé ndeár na cuntaisí seo leanas do choimeád, eadhon—
(a) an cuntas ime uachtarlainne;
(b) an cuntas ime mhonarchan; agus
(c) an cuntas ime ilghnéithigh.
(2) Cuirfear i gcreidiúint don chuntas ime uachtarlainne, don chuntas ime mhonarchan agus don chuntas ime ilghnéithigh gach airgead is gá do réir an Achta so do chur i gcreidiúint do gach cuntas fé leith acu san.
(3) Cuirfear i gcoinnibh an chuntais ime uachtarlainne gach airgead is gá do réir an Achta so do chur i gcoinnibh an chuntais sin agus ní cuirfear aon airgead eile ina choinnibh.
(4) Cuirfear i gcoinnibh an chuntais ime mhonarchan gach airgead is gá do réir an Achta so do chur i gcoinnibh an chuntais sin agus ní cuirfear aon airgead eile ina choinnibh.
(5) Cuirfear i gcoinnibh an chuntais ime ilghnéithigh gach airgead is gá do réir an Achta so do chur i gcoinnibh an chuntais sin agus ní cuirfear aon airgead eile ina choinnibh.
Cad déanfar le farasbarr an chuntais ime ilghnéithigh.
43.—(1) Má bhíonn airgead i gcreidiúint don chuntas ime ilghnéithigh uair ar bith, féadfaidh an tAire, más oiriúnach leis é, an t-airgead san no cuid den airgead san do chur, do réir rialachán a dhéanfaidh an tAire fén alt so, mar chabhair chun déiríochta do chur ar aghaidh, agus sa chás san cuirfear an t-airgead san no an chuid sin i gcoinnibh an chuntais ime ilghnéithigh, agus íocfar an t-airgead san no an chuid sin amach as an gciste ime.
(2) Gach rialachán a deánfar fén alt so leagfar é fé bhráid gach Tighe den Oireachtas chó luath agus is féidir é tar éis a dhéanta agus ní thiocfaidh aon rialachán den tsaghas san i bhfeidhm mara n-aontuítear ná go dtí go n-aontófar leis tré rún o gach Tigh acu san.
(3) Na forálacha den Acht so bhaineann le horduithe agus rialacháin do leagadh fé bhráid Tithe an Oireachtais ní bheidh feidhm acu maidir le haon rialachán a déanfar fén alt so.
Cuntaisí d'iniúchadh.
44.—Déanfaidh an tAire cuntaisí ar a fháltaisí agus ar a chaiteachaisí fén Acht so d'ullamhú i pé fuirm agus pé amanna ordóidh an tAire Airgid, agus déanfaidh, laistigh de shé mí tar éis deireadh na bliana airgeadais le n-a mbaineann na cuntaisí, na cuntaisí sin do chur go dtí an tArd-Scrúdóir chun iad d'iniúchadh agus do dheimhniú agus chun tuarasgabhála do dhéanamh ina dtaobh do réir rialachán a dhéanfaidh an tAire Airgid agus déanfar na cuntaisí, maraon le tuarasgabhála an Ard-Scrúdóra ina dtaobh, do leagadh fé bhráid Dháil Éireann chó luath agus is féidir é tar éis na dtuarasgabhála do dhéanamh.
Costaisí an Aire.
45.—Sa mhéid go gceadóidh an tAire Airgid é is amach as airgead a sholáthróidh an tOireachtas a híocfar aon chostaisí fé n-a raghaidh an tAire fén Acht so.
CUID IX.
Ilghneitheach.
Deolchaire ar im a bheidh in earraí áirithe bidh.
46.—(1) Má bhíonn an tAire sásta go ndearnadh aon im ar ar híocadh dleacht fén Acht so d'úsáid chun aon earra eile bidh a heasportáladh ina dhiaidh sin do dhéanamh i Saorstát Éireann, déanfaidh an tAire deolchaire ar an im sin d'íoc amach as an gciste ime leis an duine do rinne agus d'easportáil an earra san agus beidh an deolchaire sin do réir an ráta chéanna gur dá réir a bheidh an deolchaire bheidh iníoctha de thurus na huaire fén Acht so alos ime den tsaghas chéanna le linn na hearra san do dhéanamh.
(2) Déanfar gach airgead íocfaidh an tAire fén alt so alos ime uachtarlainne do chur i gcoinnibh an chuntais ime uachtarlainne, agus gach airgead íocfaidh an tAire fén alt so alos ime mhonarchan do chur i gcoinnibh an chuntais ime mhonarchan, agus gach airgead íocfaidh an tAire fén alt so alos ime feirme do chur i gcoinnibh an chuntais ime ilghnéithigh.
Fraghas ime ar n-a dhíol ina mhór-choda.
47.—(1) Féadfaidh an tAire o am go ham, le hordú, a shocrú, maidir le haon tsaghas ime, cadé an praghas is aoirde ar a bhféadfaidh déantóir no soláthraí ime den tsaghas san an t-im sin do dhíol ina mhór-choda.
(2) Féadfaidh an tAire ordú bheidh déanta fén bhfo-alt deiridh sin roimhe seo do cheiliúradh.
(3) Pé uair a déanfar ordú maidir le haon tsaghas ime fé fho-alt (1) den alt so agus a bheidh sé i bhfeidhm, ní bheidh sé dleathach d'aon déantóir ná soláthraí ime aon im den tsaghas san do dhíol ina mhór-choda ar phraghas is aoirde ná an praghas a bheidh socair leis an ordú san.
(4) Má dheineann éinne gníomh is sárú ar an bhfo-alt deiridh sin roimhe seo, beidh sé ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear fíneáil ná raghaidh thar céad púnt do chur air.
Breacacháin a choimeádfaidh déantóirí, etc.
48.—(1) Beidh sé de dhualgas ar dhaoine ag a mbeidh dleachtanna iníoctha no le n-a mbeidh deolchairí iníoctha fén Acht so na breacacháin sin do choimeád no a chur fé ndeár iad do choimeád ordóidh an tAire do sna daoine sin a choimeád agus féadfar a chur mar cheangal ar dhaoine deifriúla den tsaghas san breacacháin deifriúla do choimeád.
(2) Féadfaidh cigire gach breacachán a bheidh á choimeád do réir an ailt seo d'iniúchadh gach tráth réasúnta, agus an duine go mbeidh air fén alt so na breacacháin sin do choimeád beidh sé de dhualgas air na breacacháin sin do thaisbeáint, ar n-a iarraidh sin air, chun go n-iniúchfaidh an cigire sin iad agus fós gach billín, nóta consighneachta, admháil agus scríbhinn eile (ar a n-áirmhítear cóipeanna dhíobh i gcás ná beid féin ar fáil) a iarrfaidh an cigire sin go réasúnta, chun féachaint an fíor aon iontráil áirithe sna breacacháin sin no cad fé ndeár éinní áirithe d'fhágaint amach asta.
(3) Má thárlann d'éinne ag a mbeidh aon dleacht iníoctha no le n-a mbeidh aon deolchaire iníoctha fén Acht so—
(a) go dteipfidh air na breacacháin sin do choimeád no a chur fé ndeár iad do choimeád gur gá dho do réir an ailt seo iad do choimeád no a chur fé ndeár iad do choimeád; no
(b) go dteipfidh air na mion-innste orduithe do chur sna breacacháin sin no a chur fé ndeár iad do chur sna breacacháin sin laistigh den am orduithe; no
(c) go dteipfidh air aon bhreacachán, scríbhinn no cóip de scríbhinn, gur gá dho do réir an ailt seo é do thaisbeáint, do thaisbeáint no a chur fé ndeár é do thaisbeáint, ar n-a iarraidh sin air chun go n-iniúchfaidh cigire é, no go gcuirfe sé cosc le cigire ar bith agus é ag déanamh an iniúchta san; no
(d) go ndéanfa sé no go gcuirfe sé fé ndeár, go toiliúil no tré fhaillí, aon iontráil a bheidh bréagach no mí-threorach in aon phonc táchtach do chur sa bhreacachán san;
beidh sé ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear fíneáil ná raghaidh thar caoga púnt do chur air má sé an chéad chionta aige é agus i gcás an dara cionta no aon chionta ina dhiaidh sin fíneáil ná raghaidh thar céad púnt no príosúntacht ar feadh aon tréimhse nách sia ná sé mí no an fhíneáil sin agus an phríosúntacht san le chéile.
(4) Chun crícheanna an ailt seo—
(a) folóidh breacachán no scríbhinn d'iniúchadh cóipeanna do dhéanamh de no sleachta do thógaint as; agus
(b) cialluíonn an focal “cigire” duine go n-údarás i scríbhinn ón Aire chun na gcomhacht a bronntar ar chigire leis an alt so d'fheidhmiú; agus
(c) tuigfear gur iarr cigire go cuibhe ar an duine ag a mbeidh dleacht iníoctha no le n-a mbeidh deolchaire iníoctha fén Acht so breacachán no scríbhinn eile do thaisbeáint chun go n-iniúchfaí é má hiarradh san de bhréithre béil ag seoladh an duine sin ar an duine sin no ar bhainisteoir, ar rúnaí, ar choimeádaí leabhar no ar bhall eile d'fhuirinn chléireachais an duine sin; agus
(d) más duine bheidh ar fostú in áitreabh is le duine no atá i seilbh duine ag a mbeidh dleacht iníoctha no le n-a mbeidh deolchaire iníoctha fén Acht so a dhiúltóidh no ar a dteipfidh breacachán no scríbhinn eile do thaisbeáint chun go n-iniúchfaí é tuigfear gurb é únaer an áitreibh sin do dhiúltaigh no ar ar theip amhlaidh.
Cuntaisí o dhéantóirí, etc.
49.—(1) Féadfaidh an tAire le hordú rialacháin do dhéanamh i dtaobh gach ní no éinní acu so leanas, sé sin le rá:—
(a) na cúntaisí thabharfaidh déantóirí, ceannuitheoirí, casportálaithe, agus iomportálaithe ime agus torthaí eile bainne uatha;
(b) na daoine dá dtabharfar na cuntaisí sin;
(c) na hamannta tabharfar na cuntaisí sin;
(d) an fhuirm ina dtabharfar na cuntaisí sin.
(2) Gach n-aon gur gá dho do réir rialachán a déanfar fén alt so cuntas ar bith do thabhairt uaidh agus ar a dteipfidh no a dhiúltóidh an cuntas san do thabhairt uaidh do réir na rialachán san ar gach slí beidh sé ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear fíneáil ná raghaidh thar fiche púnt do chur air.
Atharú ar chonnartha i dtaobh ime agus uachtair do dhíol.
50.—(1) Má rinne duine, an 21adh lá d'Abrán, 1932, no roimhe sin, connradh chun ime no uachtair do sheachadadh in aon áit i Saorstát Éireann, ansan, mara mbíonn aon chó-aontú contrárdha dho san ann. beidh éifeacht ag na forálacha so leanas—
(a) más le him a bhaineann an connradh, beidh an duine sin i dteideal suime do chur leis an bpraghas chonnarthach, alos an ime go léir a seachadadh no a seachadfar fén gconnradh, suim is có-ionann leis an deolchaire bheadh iníoctha ar an im sin dá n-easportáltaí é an uair a seachadadh no a seachadfar é;
(b) más le huachtar a bhaineann an connradh, beidh an duine sin i dteideal suime do chur leis an bpraghas chonnarthach, alos an uachtair go léir a seachadadh no a seachadfar fén gconnradh, suim is có-ionann leis an deolchaire (más ann di) bheadh iníoctha ar an uachtar san dá n-easportáltaí é an uair a seachadadh no a seachadfar é.
(2) Einne go mbeidh duine eile chun ime no uachtair do sholáthar do fé chonnradh a rinneadh an 21adh lá d'Abrán, 1932, no roimhe sin, féadfa sé fógra ag cur deireadh leis an gconnradh san do sheirbheáil ar an duine eile sin, agus má seirbhheáltar an fógra san beidh deireadh leis an gconnradh san i gcionn seacht lá tar éis an fhógra san do sheirbheáil.
Clárú áitreibh do chur ar ceal ar chiontú no ar theip i ndleacht d'íoc, etc.
51.—(1) Má deintear dílseánach cláruithe aon áitreibh atá cláruithe fén Acht Tora Déiríochta, 1924 (Uimh. 58 de 1924) do chiontú i gcionta fé alt ar bith den Acht so no má theipeann ar an dílseánach san aon dleacht d'íoc leis an Aire is gá dho d'íoc fén Acht so no má dheineann sé faillí san íoc san no má theipeann air aon bhreacachán do choimeád no aon chuntas do thabhairt uaidh is gá dho do réir an Achta so do choimeád no do thabhairt uaidh no má dheineann sé faillí sa choimeád no sa tabhairt sin, féadfaidh an tAire clarú an áitreibh sin do chur ar ceal.
(2) Sara ndéanfaidh an tAire clárú aon áitreibh do chur ar ceal fén alt so bhéarfa sé fógra coicíse ar a laighead i scríbhinn don dílseánach cláruithe i dtaobh é bheith ar intinn an clárú san do chur ar ceal amhlaidh, agus breithneoidh sé aon chúis a phléidhfidh an dílseánach san leis sara dtéighidh an fógra san in éag, agus féadfa sé más oiriúnach leis é a chur fé ndeár fiosrúchán do dhéanamh i dtaobh an scéil.
Eolas d'fhoillsiú.
52.—(1) Féadfaidh an tAire fógra i dtaobh aon chiontuithe i gcionta fé alt ar bith den Acht so d'fhoillsiú i pé slí is oiriúnach leis.
(2) Ní déanfar aon chuntas ná aon chuid de chuntas a seachadfar do réir an Achta so d'fhoillsiú ná ní nochtfar cad a bheidh ann ach amháin chun crícheanna cúisimh fén Acht so.
(3) Féadfaidh an tAire o am go ham pé eolas staitisticiúil (le n-a n-áirmhítear staitistíocht a gheobhfar o chuntaisí seachadfar do réir an Achta so) is oiriúnach leis, maidir le staid trádála an ime, do bhailiú agus d'fhoillsiú.
Ciontaí do chúiseamh.
53.—Féadfaidh an tAire no féadfar ar agra an Aire, mar chúisitheoir, gach cionta fé aon alt den Acht so do chúiseamh.
Scríbinní do sheirbheáil.
54.—Aon deimhniú no aon fhógra a ceangailtear no a húdaruítear leis an Acht so do sheirbheáil ar dhuine ar bith, féadfar é do sheirbheáil tré n-a sheachadh don té dá mbeidh sé dírithe no tré n-a fhágaint le duine os cionn sé mblian déag d'aois san áitreabh ina mbíonn gnó ar siúl ag an té dá mbeidh sé dírithe no tré n-a chur tríd an bpost cláruithe chun an té dá mbeidh sé dírithe fé sheoladh an áitreibh ina mbíonn gnó ar siúl aige.
SCEIDEAL.
Cuid I.
Cumainn Sceidealta.
Comhar-Uachtarlann Dhomhnach Mór Muighe Dála, Tta., | Baile Uí Bhróithe, Laoghis. |
Comhar-Uachtarlanna Mhuigheo, Tta., | Ball Aluinn, Co. Mhuigheo. |
Comhar-Uachtarlanna Lár na hÉireann, Tta., | Tulach Mhór, Ua bhFáilghe. |
Comhar-Uachtarlann Ros Cré, Tta., | Ros Cré, Co. Thiobrad Arann. |
Comhar-Uachtarlann na Scairbhe, Tta., | Scairbh, Co. an Chláir. |
Comhar-Chumann Talmhaíochta Shíol | |
Broin, Tta., | Ceann Puill, Co. Loch gCarmain. |
Comhar-Uachtarlanna Ghleann na Sláinge, | |
Tta., | Tulach O bhFéidhlim, Co. Cheatharlaigh. |
Cuid II.
Aitreibh Sceidealta.
Aitreabh sa Chúl Bhán, Co. Loch | |
gCarmain, is | le—Comhar-Uachtarlainn Boro, Tta. |
Aitreabh i mBun Raite, Co. an Chláir, | |
is | le—Comhar-Uachtarlainn Bhun Raite, Tta. |
Aitreabh i nGráig Cuilinn, Co. | |
Cheatharlaigh, is | le—Comhar-Uachtarlainn Cheatharlaigh, Tta. |
Aitreabh i nDamhshrath, Co. an | |
Chabháin, is | le—Comhar-Uachtarlainn Damhshratha, Tta. |
Aitreabh in Eadan Doire, Ua bhFáilghe, | |
is | le—Comhar-Uachtarlainn Eadan Doire, Tta. |
Aitreabh in Ath I, Co. Chilldara, is | le—Comhar-Uachtarlanna Chilldara agus Laoighse, Tta. |
Aitreabh i dTigh Maodhóg, Laoighis, is | le—Comhar-Uachtarlanna Chilldara agus Laoighse, Tta. |
Number 10 of 1932.
DAIRY PRODUCE (PRICE STABILISATION) ACT, 1932.
ARRANGEMENT OF SECTIONS
Preliminary And General.
Section | |
Laying of orders and regulations before Houses of Oireachtas. |
Levies On Butter Stored, Manufactured And Purchased.
Levy on butter manufactured on premises registered in register of butter factories. | |
Levy on farm butter purchased by butter traders and butter factory owners. | |
Levy On Imported Butter, And Restriction On Importation Of Butter.
Restriction On Importation Of Milk And Certain Milk Products.
Restriction On Exportation Of Butter.
Bounties On Exported Butter.
Bounties On Exported Milk Products.
Financial Provisions.
Miscellaneous.
Cancellation of registration of premises on conviction or failure to pay levy, etc. | |
Acts Referred to | |
No. 58 of 1924 | |
No. 14 of 1931 | |
Number 10 of 1932.
DAIRY PRODUCE (PRICE STABILISATION) ACT, 1932.
PART I.
Preliminary And General.
Short title and duration.
1.—(1) This Act may be cited as the Dairy Produce (Price Stabilisation) Act, 1932.
(2) This Act shall continue in force until the 31st day of March, 1935 and shall then expire.
Definitions.
2.—(1) In this Act—
the expression “the Minister” means the Minister for Agriculture;
the words “imported” and “exported” mean respectively imported into and exported from Saorstát Eireann, and cognate words shall be construed accordingly;
the expression “the butter duty” means the customs duty for the time being imposed by law on imported butter;
the expression “registered premises” means premises registered in any register kept in pursuance of the Dairy Produce Act, 1924 (No. 58 of 1924);
the expression “creamery premises” means premises registered in the register of creameries and premises in respect of which a licence under section 42 of the Dairy Produce Act, 1924, has been granted and is in force;
the expression “creamery butter” means butter manufactured on creamery premises;
the expression “butter factory” means premises on which by way of trade butter is blended, re-worked, or subjected to any other treatment, but not so as to cease to be butter;
the expression “factory butter” means butter which is manufactured in or brought on to a butter factory;
the expression “butter trader” means a person who carries on for trade or gain, whether alone or in conjunction with any other business, the business of selling butter;
the expression “farm butter” means butter which has been manufactured in Saorstát Eireann and is neither creamery butter nor factory butter;
the word “prescribed” means prescribed by regulations made by the Minister under this Act;
the expressions “the creamery butter account”, “the factory butter account” and “the miscellaneous butter account” respectively mean the several accounts required by this Act to be kept by the Minister under those respective names;
the expression “the preliminary period” means the period commencing on the 21st day of April, 1932, and ending on the 31st day of May, 1932.
(2) Each of the following months shall be a levy month for the purposes of this Act, that is to say, the months of June, July, August, September, October, and November in the year 1932, and the months of April, May, June, July, August, September, October and November in the years 1933 and 1934.
(3) Butter which undergoes the process of blending or reworking in a butter factory and no other process shall not be deemed to be manufactured for the purposes of this Act.
General regulations.
3.—The Minister may by order make regulations in relation to any matter or thing referred to in this Act as prescribed or to be prescribed.
Laying of orders and regulations before Houses of Oireachtas.
4.—Every order and regulation made by the Minister under this Act shall be laid before each House of the Oireachtas as soon as may be after it is made, and if a resolution is passed by either House of the Oireachtas within the next subsequent twenty-one days on which that House has sat annulling such order or regulation, such order or regulation (as the case may be) shall be annulled accordingly, but without prejudice to the validity of anything done previously under such order or regulation.
PART II.
Levies On Butter Stored, Manufactured And Purchased.
Scheduled societies and scheduled premises.
5.—(1) Each of the bodies specified in the First Part of the Schedule to this Act shall be a scheduled society for the purposes of this Act, subject however to the following provisions, that is to say:—
(a) the Minister may from time to time by order under this paragraph declare that any such body shall cease to be a scheduled society for the purposes of this Act, and so long as such order is in force such body shall not be a scheduled society for the purposes of this Act;
(b) the Minister may by order under this paragraph revoke an order made under the next preceding paragraph.
(2) Each of the several premises specified in the Second Part of the Schedule to this Act shall be scheduled premises for the purposes of this Act, subject however to the following provisions, that is to say :—
(a) the Minister may from time to time by order made under this paragraph declare that any such premises shall cease to be scheduled premises for the purposes of this Act, and so long as such order is in force such premises shall not be scheduled premises for the purposes of this Act;
(b) the Minister may by order under this paragraph revoke an order made under the next preceding paragraph.
General rate of levy.
6.—(1) The Minister may make regulations prescribing the general rate for the purposes of a levy on butter under this Act, but the general rate so prescribed by any such regulations shall not exceed one half of the rate of the butter duty.
(2) In this Act the expression “the general rate” means the rate for the time being in force by virtue of regulations under this section or if no such rate is for the time being in force, two pence per pound.
Special rate of levy.
7.—(1) The Minister may make regulations prescribing the special rate for the purposes of a levy on butter under this Act, but the special rate prescribed by any such regulations shall not exceed the general rate, nor in respect of the period commencing on the date of the passing of this Act and ending on the 31st day of March, 1933, be less than twenty-five per cent. of the general rate, nor, in respect of the year ending on the 31st day of March, 1934, be less than fifty per cent. of the general rate, nor in respect of the year ending on the 31st day of March, 1935, be less than seventy-five per cent. of the general rate.
(2) In this Act the expression “the special rate” means the rate for the time being in force by virtue of regulations under this section, or if no such rate is for the time being in force, one halfpenny per pound.
Levy on butter held in stock on the 21st April, 1932.
8.—(1) There shall be paid to the Minister in accordance with this section by every registered proprietor of registered premises on all butter manufactured by such registered proprietor and held in stock by or on behalf of such registered proprietor at six o'clock a.m. on the 21st day of April, 1932, a levy at the rate of two pence per pound.
(2) Every person liable to pay a levy under this section shall furnish to the Minister not later than the seventh day after the date of the passing of this Act a return showing the amount of butter held by him liable to such levy and the places where it was held.
(3) If any person liable to pay a levy under this section fails or neglects to send the said return in accordance with the next preceding sub-section he shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding twenty pounds.
(4) As soon as may be after the seventh day after the date of the passing of this Act the Minister shall make in respect of every person (whether such person has or has not made the said return) liable to pay a levy under this section a certificate certifying the amount of the levy payable under this section by such person, and shall serve a copy of such certificate on such person.
(5) Every certificate made under this section shall be prima facie evidence of all matters purported to be certified therein.
(6) Every sum payable to the Minister by any person under this section shall on the expiration of seven days after the service on such person of a copy of the certificate made under this section in relation to such sum be a debt due and payable by such person to the Minister and may be recovered as a simple contract debt in any court of competent jurisdiction.
(7) The creamery butter account shall be credited with all moneys received by the Minister under this section in respect of creamery butter, the factory butter account shall be credited with all moneys received by the Minister under this section in respect of factory butter, and the miscellaneous butter account shall be credited with all moneys received by the Minister under this section in respect of farm butter.
Levy on creamery butter.
9.—(1) There shall be paid to the Minister not later than the seventeenth day after the date of the passing of this Act, by the registered proprietor of every creamery premises on all butter manufactured on such creamery premises during the preliminary period the following levies, that is to say:—
(a) in respect of so much (if any) of the said butter as was manufactured from cream separated on scheduled premises, a levy at the rate of one halfpenny per pound;
(b) if such registered proprietor is a scheduled society, in respect of so much (if any) of the said butter, as was manufactured from cream separated on premises owned and controlled by such society, a levy at the rate of one halfpenny per pound;
(c) in respect of so much (if any) of the said butter as does not come within the foregoing paragraphs, a levy at the rate of twopence per pound.
(2) Subject to the provisions of this Act, there shall be paid to the Minister not later than the seventh day after the expiration of every levy month by the registered proprietor of every creamery premises on all butter manufactured on such creamery premises during such levy month the following levies, that is to say :—
(a) in respect of so much (if any) of the said butter as is manufactured from cream separated on scheduled premises, a levy at the special rate in force at the time of manufacture;
(b) if such registered proprietor is a scheduled society, in respect of so much (if any) of such butter as is manufactured from cream separated on premises owned and controlled by such society, a levy at the special rate in force at the time of manufacture;
(c) in respect of so much (if any) of the said butter as does not come within the provisions of the foregoing paragraphs, a levy at the general rate in force at the time of manufacture.
(3) The creamery butter account shall be credited with all moneys received by the Minister under this section.
Levy on butter manufactured on premises registered in register of butter factories.
10.—(1) There shall be paid to the Minister not later than the seventeenth day after the date of the passing of this Act by the registered proprietor of every premises registered in the register of butter factories on all butter manufactured in such premises during the preliminary period a levy at the rate of twopence per pound.
(2) Subject to the provisions of this Act there shall be paid to the Minister not later than the seventh day after the expiration of every levy month by the registered proprietor of every premises registered in the register of butter factories on all butter manufactured in such premises during such levy month a levy at the general rate in force at the time of manufacture.
(3) The factory butter account shall be credited with all moneys received by the Minister under this section.
Levy on certain manufactured non-creamery butter.
11.—(1) The Minister may serve notice in writing on the proprietor of any premises (not being creamery premises) on which butter is manufactured for sale from any milk or cream wholly or partly supplied by other persons requiring such proprietor to pay to the Minister not later than the seventh day after the expiration of the levy month specified in such notice and every subsequent levy month, on all butter manufactured during such levy month on such premises a levy at the general rate in force at the time of manufacture.
(2) Whenever a notice under this section is served on the proprietor of any premises (not being creamery premises) on which butter is manufactured for sale from any milk or cream wholly or partly supplied by other persons there shall, until the Minister otherwise directs, be paid by such proprietor to the Minister not later than the seventh day after the expiration of the levy month specified in such notice and every subsequent levy month on all butter manufactured during such levy month on such premises a levy at the general rate in force at the time of manufacture.
(3) For the purposes of this section the rated occupier of any premises shall, until the contrary is proved, be deemed to be the proprietor of such premises.
(4) The miscellaneous butter account shall be credited with all moneys received by the Minister under this section.
Levy on other manufactured non-creamery butter.
12.—(1) The Minister may serve notice in writing on any person who manufactures butter for sale requiring such person to pay to the Minister not later than the seventh day after the expiration of the levy month specified in such notice and every subsequent levy month on all butter (other than butter in respect of the manufacture of which a levy is required to be paid by or under any other provision of this Act) manufactured by him during such levy month, a levy at the general rate in force at the time of manufacture.
(2) Whenever a notice under this section is served on a person who manufactures butter for sale there shall, until the Minister otherwise directs, be paid by such person to the Minister not later than the seventh day after the expiration of the levy month specified in such notice and every subsequent levy month on all butter (other than butter in respect of the manufacture of which a levy is required to be paid by or under any other provision of this Act) manufactured by him during such month, a levy at the general rate in force at the time of manufacture.
(3) Any person (in this Act referred to as a butter factor) who carries on the business of selling on commission butter manufactured by other persons and who in the course of such business sells, or arranges for the sale or disposal of any farm butter manufactured by other persons shall be deemed for the purpose of this section and of the provisions of this Act relating to returns to be made by persons liable to pay levy to have manufactured such farm butter for sale, and for the purposes of this section such farm butter shall be deemed to have been manufactured in the month during which it was sold or disposed of.
(4) The factory butter account shall be credited with all moneys received by the Minister under this section in respect of all butter manufactured in a butter factory (not being registered premises) and the miscellaneous butter account shall be credited with all other moneys received by the Minister under this section.
Levy on farm butter purchased by registered proprietors.
13.—(1) There shall be paid to the Minister not later than the seventeenth day after the date of the passing of this Act by the registered proprietor of every premises registered in the register of butter factories or in the register of non-manufacturing exporters on all farm butter acquired, by purchase, exchange or barter, by such proprietor during the preliminary period for use in such premises or for resale a levy at the rate of twopence per pound.
(2) Subject to the provisions of this Act there shall be paid to the Minister not later than the seventh day after the expiration of every levy month by the registered proprietor of every premises registered in the register of butter factories or in the register of non-manufacturing exporters on all farm butter acquired by purchase, exchange or barter, by such proprietor during such levy month for use in such premises or for resale a levy at the general rate in force at the time of acquisition.
(3) In this and the next succeeding section the expression “farm butter” includes any imported butter exempt from customs duty under sub-section (3) of section 1 of the Finance (Customs Duties) Act, 1931 (No. 14 of 1931).
(4) The factory butter account shall be credited with all moneys received by the Minister under this section in respect of butter acquired for use in a butter factory and the miscellaneous butter account shall be credited with all other moneys received by the Minister under this section.
Levy on farm butter purchased by butter traders and butter factory owners.
14.—(1) The Minister may serve a notice in writing on any butter trader or butter factory owner requiring such trader or owner to pay to the Minister not later than the seventh day after the expiration of the levy month specified in such notice and every subsequent levy month on all farm butter acquired by purchase, exchange or barter by such trader or owner during such levy month for use in a butter factory or for resale a levy at the general rate in force at the time of acquisition.
(2) Whenever a notice under this section is served on a butter trader or a butter factory owner, there shall until the Minister otherwise directs be paid by such trader or owner to the Minister not later than the seventh day after the expiration of the levy month specified in such notice and every subsequent levy month on all farm butter acquired by purchase, exchange or barter by such trader or owner during such month for use in a butter factory or for resale, a levy at the general rate in force at the time of acquisition.
(3) In this section the expression “butter factory” does not include premises registered in the register of butter factories.
(4) The factory butter account shall be credited with all moneys received by the Minister under this section in respect of butter acquired for use in a butter factory and the miscellaneous butter account shall be credited with all other moneys received by the Minister under this section.
Refund of levies on farm butter.
15.—(1) Where a person who has paid a levy under either of the two next preceding sections of this Act in respect of any farm butter acquired by him proves within two months after the last date specified in this Act for the payment by him of such levy to the satisfaction of the Minister that a levy has been already paid in respect of the manufacture of or the previous purchase of such butter, the Minister shall refund to such person a sum equal to the levy paid by such person in respect of the acquisition of such butter.
(2) Where a butter factor who has paid in respect of any farm butter a levy under section 12 (which relates to levy on other manufactured non-creamery butter) of this Act proves within two months after the last date specified in the said section for the payment by him of such levy to the satisfaction of the Minister that a levy has already been paid in respect of the manufacture of such butter, the Minister shall refund to such butter factor a sum equal to the levy paid by him in respect of such butter under the said section.
(3) The miscellaneous butter account shall be debited with all moneys refunded by the Minister under this section.
Levy undertakings.
16.—(1) Where a butter trader (including a butter trader who is the proprietor of registered premises) who is liable under this Part of this Act to pay a levy on any farm butter acquired by him during a particular levy month sells such butter to an authorised person not later than the fourth day after the expiration of such levy month and such authorised person issues to such butter trader an undertaking (in this section referred to as a levy undertaking) in the prescribed form whereby such authorised person undertakes on behalf of such trader to pay to the Minister not later than the seventh day after the expiration of such levy month such levy, and such undertaking is sent to the Minister by such butter trader not later than such seventh day, the following provisions shall have effect, that is to say:—
(a) such butter trader shall not be liable to pay such levy, unless such authorised person fails or neglects to comply with such undertaking, in which event the levy shall be payable to the Minister by such butter trader on demand;
(b) in the event of such authorised person failing or neglecting to comply with such undertaking, and such levy being paid by such butter trader and no refund being made to him under the immediately preceding section, the amount of such levy shall be a debt due and payable by such authorised person to such butter trader and may be recovered from such authorised person by such butter trader as a simple contract debt in a court of competent jurisdiction;
(c) in any proceedings under the immediately preceding paragraph a certificate under the seal of the Minister certifying that an authorised person has failed to comply with a levy undertaking issued by him to a butter trader in respect of a levy, and that such butter trader has paid such levy and that no refund has been made to such butter trader under the immediately preceding section, shall be primâ facie evidence of the facts so certified.
(2) In this section the expression “authorised person” means a person for the time being authorised in writing by the Minister to issue levy undertakings.
Payment of levy on certain butter placed in cold store.
17.—Where any butter manufactured during a levy month by the registered proprietor of creamery premises or of premises registered in the register of butter factories or any farm butter acquired during a levy month by the registered proprietor of any registered premises is placed in cold store in Saorstát Eireann by such registered proprietor before the date on which, but for this section, the levy on such butter would be payable under this Part of this Act, such levy shall not be payable until the 1st day of March next following such date, unless before such 1st day of March such butter is removed from cold store or sold while in cold store, in which event the said levy shall be payable on such removal or sale, whichever first happens.
Recovery of levies.
18.—(1) Every levy required by this Act to be paid by any person to the Minister shall be a debt due and payable by such person to the Minister, and in case such levy or any part thereof remains unpaid after the last date specified in this Act for the payment of such levy, such levy or part may be recovered from such person by the Minister as a simple contract debt in a court of competent jurisdiction.
(2) In any proceedings under this section to recover the amount of a levy or part of a levy from any person a certificate under the seal of the Minister certifying that such amount is due by such person shall be prima facie evidence of the facts so certified.
(3) This section shall not apply to a levy payable under the provisions of this Act relating to a levy on butter held in stock on the 21st day of April, 1932.
Returns to be made by person liable to pay levy.
19.—(1) Every person who is required by or under this Act to pay a levy in respect of any butter manufactured or acquired by him during the preliminary period or a levy month shall, not later than the last date specified in this Act for the payment of such levy, send to the Minister particulars of the butter manufactured or acquired by him during the preliminary period or such levy month, and in the case of butter acquired during the preliminary period or such levy month the names and addresses of any butter trader or butter factory owner to whom any of such butter has been resold and the dates of such resale and the amount of such butter resold, and in the case of any butter such other particulars as may be prescribed.
(2) If any such person fails or neglects to comply with the provisions of this section, such person shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding one hundred pounds.
PART III.
Levy on Imported Butter, and Restriction on Importation of Butter.
Levy on imported butter.
20.—(1) There shall be paid to the Minister at the time specified in this Act on all butter which is exempt from customs duty by virtue of sub-section (2) of section 1 of the Finance (Customs Duties) Act, 1931 (No. 14 of 1931) and is brought on to any butter factory in Saorstát Eireann and which is imported on or after the date of the passing of this Act a levy at the same rate as the rate of the butter bounty payable under this Act on factory butter at the time of importation.
(2) There shall be paid to the Minister at the time specified in this Act on all butter which is reimported on or after the date of the passing of this Act without payment of customs duty by virtue of sub-section (5) of section 1 of the Finance (Customs Duties) Act, 1931, a levy as follows, that is to say:—
(a) if a bounty was paid under this Act in respect of the export of such butter, the levy shall be at whichever is the greater of the following rates:—
(i) the rate at which such bounty was paid;
(ii) the rate of bounty payable under this Act on the export of butter of the same description, at time of reimport;
(b) if no bounty was paid under this Act in respect of such butter at the time of export, the levy shall be at the rate of bounty payable under this Act on the export of butter of the same description at the time of reimport.
(3) The factory butter account shall be credited with all moneys received by the Minister under sub-section (1) of this section and with all moneys received by the Minister in respect of reimported factory butter under sub-section (2) of this section.
(4) The creamery butter account shall be credited with all moneys received by the Minister in respect of reimported creamery butter under sub-section (2) of this section.
(5) The miscellaneous butter account shall be credited with all moneys received by the Minister in respect of reimported farm butter under sub-section (2) of this section.
Prohibition of import of butter.
21.—(1) It shall not be lawful for any person to import into Saorstát Eireann any butter save under and in accordance with a licence granted by the Minister under this section.
(2) The Minister may, upon the application of any person in the prescribed form and manner and upon payment by that person of the appropriate levy (if any) payable thereon under this Act grant to such person a licence to import the consignment of butter specified in the licence by such route (if any), and subject to such conditions as are stated in the licence.
(3) A licence granted under this section shall operate to authorise the person to whom the same is granted to import in accordance with the terms of the licence, the consignment of butter specified therein.
(4) The Minister may at any time before a consignment of butter specified in a licence is actually imported, revoke the licence relating to such consignment.
(5) If any person imports butter without a licence granted under this section, or if any person to whom a licence has been granted under this section contravenes any of the terms or conditions contained in such licence, or if any person falsely represents, by means of a mark on the consignment or otherwise, that any consignment of butter is being imported pursuant to any such licence, he shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding one hundred pounds.
(6) Unless the Minister, either generally or in any particular case, otherwise prescribes this section shall not apply to the import of any butter which complies with all the conditions specified in paragraphs (a) (b) (c) and (d) of sub-section (3) of section 1 of the Finance (Customs Duties) Act, 1931 (No. 14 of 1931).
(7) Section 42 of the Customs Consolidation Act, 1876, shall be construed and have effect as if the following article were added to the Table of Prohibitions and Restrictions Inwards in that section, that is to say, butter the importation of which is prohibited by this section.
PART IV.
Restriction on Importation of Milk and Certain Milk Products.
Dairy produce.
22.—In this Part of this Act the expression “dairy produce” means whole milk, and cream and other milk products, but does not include butter.
Orders prohibiting import of certain dairy produce.
23.—(1) The Minister may from time to time by order (in this Part of this Act referred to as a prohibition (import) order) prohibit the importation of any particular class or classes of dairy produce.
(2) The Minister may at any time by order revoke a prohibition (import) order for the time being in force.
(3) Whenever a prohibition (import) order has been made in relation to any class of dairy produce, then so long as such order is in force the importation (otherwise than under and in accordance with a special licence granted under this Part of this Act or an exemption order made under this Part of this Act) of such class of dairy produce shall be added to and included in the Table of Prohibitions and Restrictions Inwards contained in section 42 of the Customs Consolidation Act, 1876, and that section shall have effect accordingly.
Restriction on importation of certain dairy produce.
24.—(1) Whenever a prohibition (import) order is made and is in force it shall not, subject to the provisions of this section, be lawful for any person to import the class of dairy produce to which such order applies.
(2) If any person imports any dairy produce in contravention of this section, such person shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding twenty pounds.
(3) This section shall not apply to any dairy produce imported under and in accordance with a special import licence granted under this Part of this Act.
(4) This section shall not apply in the case of any milk or cream exempted from the operation of a prohibition (import) order by virtue of an exemption order made under this Part of this Act.
Special import licences.
25.—(1) The Minister may, upon the application of any person in the prescribed form and manner, grant to such person a licence (in this Part of this Act referred to as a special import licence) to import the consignment of dairy produce specified in the licence by such route (if any), and subject to such conditions as are stated in the licence.
(2) A special import licence shall operate to authorise the person to whom the same is granted to import in accordance with the terms of the licence, the consignment of dairy produce specified therein.
(3) The Minister may at any time before a consignment of dairy produce is actually imported revoke the licence relating to such consignment.
(4) If any person to whom a special import licence has been granted contravenes any of the terms or conditions contained in such licence, or if any person falsely represents by means of a mark on the consignment or otherwise, that any consignment of dairy produce is being imported pursuant to any such licence, he shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding twenty pounds.
Exemption orders.
26.—The Minister may from time to time by order under this section exempt from the operation of a prohibition (import) order subject to compliance by the importer with such conditions (if any) as may be specified in such order—
(a) any cream which is separated in a cream separating station in Northern Ireland owned and controlled by the registered proprietor of creamery premises in Saorstát Eireann and is brought direct from such cream separating station to such creamery premises; and
(b) any milk which is supplied by a farmer resident in Northern Ireland to a cream separating station or creamery premises owned by a co-operative society in Saorstát Eireann.
PART V.
Restriction On Exportation Of Butter.
Prohibition (export) orders.
27.—(1) Whenever and so often as the Minister is satisfied that sufficient butter is not being retained in Saorstát Eireann to meet home requirements, he may by order (in this part of this Act referred to as a prohibition (export) order), prohibit the export of butter generally or butter of a specified class.
(2) The Minister may at any time by order revoke a prohibition (export) order for the time being in force.
Prohibition of export of butter.
28.—(1) Whenever a prohibition (export) order is made and is in force, it shall not, subject to the provisions of this section, be lawful for any person to export any butter to which such order relates.
(2) If any person exports any butter in contravention of this section, such person shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding one hundred pounds.
(3) This section shall not apply to any butter exported under and in accordance with a special export licence granted under this Part of this Act.
(4) The foregoing provisions of this section shall have effect as though they were included in the Customs Consolidation Act, 1876, and the provisions of the said Act and of any Act amending or extending that Act shall apply accordingly.
Special export licences.
29.—(1) The Minister may, upon the application of any person in the prescribed form and manner, grant to such person a licence (in this Part of this Act referred to as a special export licence) to export the consignment of butter specified in the licence by such route (if any) and subject to such conditions as are stated in the licence.
(2) A special export licence shall operate to authorise the person to whom the same is granted to export in accordance with the terms of the licence, the consignment of butter specified therein.
(3) The Minister may at any time before a consignment of butter is actually exported revoke the licence relating to such consignment.
(4) If any person to whom a special export licence has been granted contravenes any of the terms or conditions contained in such licence, or if any person falsely represents, by means of a mark on the consignment or otherwise, that any consignment of butter is being exported pursuant to any such licence, he shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding twenty pounds.
PART VI.
Bounties On Exported Butter.
Rate of bounty on exported butter.
30.—(1) The Minister may, subject to the provisions of this section, make regulations prescribing the general rate of bounty on creamery butter, but the general rate so prescribed by any such regulations shall not exceed the rate of the butter duty nor exceed such a sum per pound as would, if added to the price per pound which is certified in such regulations to be in the opinion of the Minister the average free on rail price per pound of creamery butter exported during such period previous to the making of such regulations as the Minister may select and specify in such regulations, amount to one shilling and three pence halfpenny.
In this section the expression “the general rate” means the rate for the time being in force by virtue of regulations under this sub-section or, if no such rate is for the time being in force, four pence per pound.
(2) The Minister may, subject to the provisions of this section, make regulations prescribing the special rate of bounty on creamery butter, but the special rate so prescribed by such regulations shall not exceed the rate of the butter duty nor exceed such a sum per pound as would, if added to the price per pound which is certified in such regulations to be in the opinion of the Minister the average free on rail price per pound of creamery butter exported during such period previous to the making of such regulations as the Minister may select and specify in such regulations, amount to one shilling and three pence half-penny nor be less than the general rate.
In this section the expression “the special rate” means the rate (if any) for the time being in force by virtue of regulations under this sub-section.
(3) In this Part of this Act the expression. “the appropriate rate” means—
(a) in relation to creamery butter which is exported by a central marketing organisation operating under rules approved by the Minister, the special rate at the time of the export of such butter or, if no special rate is then in force, the general rate at such time;
(b) in relation to any other creamery butter, the general rate at the time of the export of such butter.
(4) The Minister may, subject to the provisions of this section, make regulations prescribing the rate of bounty on factory butter, but the rate of bounty so prescribed shall not exceed the rate of the butter duty.
In this Part of this Act the expression “the appropriate rate” in relation to factory butter means the rate in force at the time of the export of such butter by virtue of regulations under this sub-section or if no such rate is for the time being in force twopence halfpenny per pound.
(5) The Minister may, subject to the provisions of this section, make regulations prescribing the rate of bounty on farm butter, but the rate of bounty so prescribed shall not exceed the rate of bounty on factory butter.
In this Part of this Act the expression “the appropriate rate” in relation to farm butter means the rate in force at the time of the export of such butter by virtue of regulations under this sub-section or, if there is no such rate for the time being in force, twopence halfpenny per pound.
(6) In prescribing the rates of bounty on creamery butter, factory butter and farm butter respectively, the Minister shall have regard to the following matters, namely—
(a) the amounts credited to and the prospective amounts to be credited to the creamery butter account, the factory butter account and the miscellaneous butter account;
(b) the existing commitments on such accounts and the prospective payments thereout;
(c) the quantity of butter in Saorstát Eireann and prospective production and export;
(d) the average current and prospective prices of butter on the home and outside markets;
(e) such other matters as the Minister considers relevant.
Bounty on butter.
31.—(1) Subject to the provisions of this Act, there shall be paid by the Minister to the exporter thereof on creamery butter, factory butter and farm butter lawfully exported on or after the 21st day of April, 1932, a bounty at the appropriate rate.
(2) No bounty shall be payable on any butter exported under a licence granted under section 12 of the Dairy Produce Act, 1924 (No. 58 of 1924).
(3) No bounty shall be payable on any butter unless the Minister is satisfied that a levy has been paid under this Act on the manufacture, acquisition or import thereof.
(4) The creamery butter account shall be debited with all moneys paid by the Minister under this section in respect of creamery butter, the factory butter account shall be debited with all moneys paid by the Minister under this section in respect of factory butter, and the miscellaneous butter account shall be debited with all moneys paid by the Minister under this section in respect of farm butter.
Claims for bounty on butter.
32.—(1) Every person who claims to be entitled to a bounty under this Part of this Act may apply to the Minister under this section for payment of such bounty.
(2) Every application under this section shall be in the prescribed form and shall contain the prescribed particulars.
(3) If any applicant in an application under this section makes any statement which is false or misleading in any material respect, he shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding one hundred pounds.
Payment of bounty on butter.
33.—On receipt of an application for payment of a bounty under this Part of this Act the Minister shall examine such application, and if, but only if, he is satisfied that a bounty is payable under this Part of this Act in respect of the butter to which such application relates, shall pay to the applicant the bounty payable in respect of such butter.
PART VII.
Bounties On Exported Milk Products.
Specified milk products to which this Part applies.
34.—(1) Subject to the provisions of this section, this Part of this Act applies to each of the following milk products (in this Act referred to as specified milk products), that is to say:—
(a) cream which is put up in hermetically sealed vessels containing not more than sixteen ounces of cream;
(b) bulk cream;
(c) condensed milk;
(d) dried milk.
(2) The Minister may from time to time by order under this subsection declare that any specified milk product shall cease to be a milk product to which this Part of this Act applies and thereupon so long as such order is in force such specified milk product shall not be a milk product to which this Part of this Act applies.
(3) The Minister may by order under this subsection revoke an order under the next preceding subsection.
Other milk products to which this Part applies.
35.—(1) The Minister may from time to time by order under this subsection declare that any milk product (not being butter or a specified milk product) specified in such order shall be a milk product to which this Part of this Act applies and whenever any such order is made and is in force the milk product specified in such order shall also be a milk product to which this Part of this Act applies.
(2) The Minister may by order under this subsection revoke an order under the next preceding subsection.
Rate of bounty on milk products.
36.—(1) The Minister may make regulations prescribing the rate at which bounties are to be paid under this Part of this Act in respect of milk products and different rates may be prescribed in respect of different milk products.
(2) Until regulations are made under this section prescribing the rate at which bounties are to be paid under this Part of this Act in respect of bulk cream, the rate per pound of the butter equivalent of bulk cream shall be two pence.
(3) Until regulations are made under this section prescribing the rate at which bounties are to be paid under this Part of this Act in respect of any milk product (other than bulk cream) the rate per pound of the butter equivalent of such milk product shall be two pence.
Bounties on exported milk products.
37.—(1) Subject to the provisions of this Act there shall be paid by the Minister to every person who on or after the 21st day of April, 1932 (whether before or after the passing of this Act,) exported or exports any milk product to which this Part of this Act applies and who complies with such conditions (if any) as may be prescribed a bounty, and such bounty shall be at the rate fixed by or under this Part of this Act in respect of such milk product and in force at the time of exportation and shall be payable at that rate on the butter equivalent of such milk product.
(2) A bounty under this section shall not be payable in respect of any milk product unless all the following conditions are complied with in respect of such milk product, that is to say:—
(a) it is manufactured on or after the 21st day of April, 1932 (whether before or after the passing of this Act) direct from whole milk; and
(b) it is manufactured either—
(i) on creamery premises, or
(ii) on other premises the milk supply to which is obtained solely from creamery premises, or from premises registered in the register of cream separating stations; and
(c) it is exported by the manufacturer thereof or by the registered proprietor of creamery premises; and
(d) in case such milk product was or is exported on or after the 21st day of April, 1932, and within twenty-one days next after the date of the passing of this Act, it was or is exported by a person to whom a milk product (export) licence in respect of such milk product has been granted by the Minister under this Part of this Act within the said twenty-one days; and
(e) in case such milk product is exported after the expiration of twenty-one days next after the date of the passing of this Act, it is exported by a person who is for the time being the holder of a milk product (export) licence in respect of such milk product granted by the Minister under this Part of this Act and is so exported in accordance with the terms of such licence.
(3) For the purposes of this section the butter equivalent of any milk product shall be deemed to be the amount of butter to which such milk product would be equal, on the basis that eighty-four pounds of butter fat contained in such milk product equal one hundred pounds of butter.
(4) The creamery butter account shall be debited with all moneys paid by the Minister under this section.
Milk product (export) licences.
38.—(1) The Minister may, if he so thinks fit, upon the application of any person in the prescribed form and manner grant to such person a licence (in this Part of this Act referred to as a milk product (export) licence) to export the milk product specified in such licence subject to such terms as are stated in the licence.
(2) The Minister may revoke a milk product (export) licence.
Claims for bounty.
39.—(1) Every person who claims to be entitled to a bounty under this Part of this Act may apply to the Minister under this section for payment of such bounty.
(2) Every application under this section shall be in the prescribed form and shall contain the prescribed particulars.
(3) If any applicant in any application under this section makes any statement which is false or misleading in any material respect, he shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine of one hundred pounds.
Payment of bounties on milk products.
40.—On receipt of an application for payment of a bounty under this Part of this Act, the Minister shall examine such application, and if but only if, he is satisfied that a bounty is payable under this Part of this Act in respect of the milk product to which such application relates, shall pay to the applicant the bounty payable in respect of such milk product.
PART VIII.
Financial Provisions.
The butter fund.
41.—(1) The Minister shall keep a separate capital fund to be called the butter fund and shall maintain and manage such fund in accordance with this Act.
(2) All moneys received by the Minister under this Act by way of levy on butter shall be paid by the Minister into the butter fund.
(3) No moneys shall be paid out of the butter fund except—
(a) moneys required for the payment of bounties under this Act;
(b) moneys required for the payment of a refund under the provisions of this Act relating to refund of levies on farm butter;
(c) any other moneys required by this Act to be paid out of the butter fund.
(4) Whenever during any financial year the moneys for the time being standing to the credit of the butter fund are insufficient to meet any payments required to be made thereout, the Minister shall pay into the butter fund out of moneys provided by the Oireachtas such sums as may be necessary to meet the deficiency.
(5) Any moneys paid into the butter fund under the next preceding sub-section in any financial year shall not later than the expiration of such financial year be paid out of the butter fund into the Exchequer in such manner as the Minister for Finance may direct.
Accounts to be kept by the Minister.
42.—(1) The Minister shall cause to be kept the following accounts, namely—
(a) the creamery butter account;
(b) the factory butter account; and
(c) the miscellaneous butter account.
(2) The creamery butter account, the factory butter account, and the miscellaneous butter account shall be credited with all moneys with which each such account is required by this Act to be credited.
(3) The creamery butter account shall be debited with all moneys with which such account is required by this Act to be debited and with no other moneys.
(4) The factory butter account shall be debited with all moneys with which such account is required by this Act to be debited and with no other moneys.
(5) The miscellaneous butter account shall be debited with all moneys with which such account is required by this Act to be debited and with no other moneys.
Disposal of surplus in miscellaneous butter account.
43.—(1) Where at any time there are moneys standing to the credit of the miscellaneous butter account, the Minister may, if he so thinks fit, apply such moneys or part of such moneys towards the encouragement of dairying in accordance with regulations made by the Minister under this section, and in such case the miscellaneous butter account shall be debited with such moneys or part, and such moneys or part shall be paid out of the butter fund.
(2) Every regulation made under this section shall be laid before each House of the Oireachtas as soon as may be after it is made and no such regulation shall come into force unless and until it has been approved by a resolution of each such House.
(3) The provisions of this Act relating to laying of orders and regulations before the Houses of the Oireachtas shall not apply to any regulation made under this section.
Auditing of accounts.
44.—The Minister shall prepare in such form and at such times as the Minister for Finance may direct accounts of the receipts and expenditure of the Minister under this Act, and within six months after the expiration of the financial year to which the accounts relate shall transmit the same to the Comptroller and Auditor-General to be audited, certified and reported upon in conformity with regulations made by the Minister for Finance and the accounts with the reports of the Comptroller and Auditor-General thereon, shall be laid before Dáil Eireann as soon as may be after the reports are made.
Expenses of the Minister.
45.—Any expenses incurred by the Minister under this Act shall, to such extent as may be sanctioned by the Minister for Finance, be paid out of moneys provided by the Oireachtas.
PART IX
Miscellaneous.
Bounty on butter in certain articles of food.
46.—(1) Where the Minister is satisfied that any butter on which a levy under this Act has been paid has been used in the manufacture in Saorstát Eireann of any other article of food which is subsequently exported, the Minister shall pay out of the butter fund to the person who manufactures and exports such article a bounty on such butter and such bounty shall be at the same rate as the bounty for the time being payable under this Act in respect of butter of the same class at the time of the manufacture of such article.
(2) The creamery butter account shall be debited with all moneys paid by the Minister under this section in respect of creamery butter, the factory butter account shall be debited with all moneys paid by the Minister under this section in respect of factory butter, and the miscellaneous butter account shall be debited with all moneys paid by the Minister under this section in respect of farm butter.
Wholesale price of butter.
47.—(1) The Minister may from time to time by order fix in relation to any class of butter the price beyond which butter of that class may not be sold wholesale by the manufacturer or producer thereof.
(2) The Minister may revoke an order made under the next preceding sub-section.
(3) Whenever an order in relation to any class of butter is made under sub-section (1) of this section and is in force, it shall not be lawful for any manufacturer or producer of butter to sell wholesale any butter of that class at a price exceeding the price fixed by such order.
(4) If any person acts in contravention of the next preceding sub-section, he shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding one hundred pounds.
Records to be kept by manufacturers, etc.
48.—(1) It shall be the duty of persons by whom levies are payable or to whom bounties are payable under this Act to keep or cause to be kept such records as may be prescribed by the Minister to be kept by such persons and different records may be required to be kept by different such persons.
(2) Every record kept in pursuance of this section may be inspected at all reasonable times by an inspector, and it shall be the duty of the person liable under this section to keep such records to produce for the inspection of such inspector on demand such records and also all invoices, consignment notes, receipts and other documents (including copies thereof where the originals are not available) reasonably demanded by such inspector for the purpose of verifying any entry in or explaining any omission from such records.
(3) If any person by whom any levy or to whom any bounty is payable under this Act—
(a) fails to keep or cause to be kept such records as are required by this section to be kept or caused to be kept by him; or
(b) fails to make or cause to be made in such records within the prescribed time the prescribed particulars; or
(c) fails to produce or cause to be produced for the inspection of an inspector on demand any record, document, or copy of a document which he is required by this section to produce, or obstructs any inspector in the making of such inspection; or
(d) wilfully or negligently makes or causes to be made in such record any entry which is false or misleading in any material particular;
he shall be guilty of an offence under this section and shall be liable on summary conviction thereof in the case of a first offence to a fine not exceeding fifty pounds and in the case of a second or any subsequent offence to a fine not exceeding one hundred pounds or imprisonment for any period not exceeding six months or to both such fine and imprisonment.
(4) For the purposes of this section—
(a) inspection of a record or document shall include taking copies thereof or extracts therefrom; and
(b) the word “inspector” means a person authorised in writing by the Minister to exercise the powers conferred on an inspector by this section; and
(c) a demand for inspection of a record or other document shall be deemed to have been duly made by an inspector to the person by whom a levy or to whom a bounty is payable under this Act if such demand is made verbally at the address of such person to such person or to the manager, secretary, book-keeper or other member of the clerical staff of such person; and
(d) a refusal or failure to produce a record or other document for inspection if made or committed by a person employed on premises which are owned or occupied by a person by whom a levy or to whom a bounty is payable under this Act shall be deemed to have been made or committed by the owner of such premises.
Returns by manufacturers, etc.
49.—(1) The Minister may by order make regulations in relation to all or any of the following matters, that is to say:—
(a) the returns to be made by manufacturers, purchasers, exporters and importers of butter and other milk products;
(b) the persons to whom such returns are to be made;
(c) the times at which such returns are to be made;
(d) the form in which such returns are to be made.
(2) Every person, required by regulations made under this section to make any return, who fails or refuses to make such return in accordance in all respects with such regulations shall be guilty of an offence under this section and shall be liable on summary conviction thereof, to a fine not exceeding twenty pounds.
Variation of contracts for sale of butter and cream.
50.—(1) Where a person has on or before the 21st day of April, 1932, entered into a contract for the delivery of butter or cream to any place in Saorstát Eireann, then in the absence of any agreement to the contrary, the following provisions shall have effect—
(a) if the contract relates to butter such person shall be entitled to add to the contract price in respect of all butter delivered under the contract an amount equivalent to the bounty which would be payable on such butter if it were exported at the time of delivery;
(b) if the contract relates to cream such person shall be entitled to add to the contract price in respect of all cream delivered under the contract an amount equivalent to the bounty (if any) which would be payable on such cream if it were exported at the time of delivery.
(2) Any person to whom butter or cream is to be supplied by another person under a contract entered into on or before the 21st day of April, 1932, may serve on such last mentioned person a notice terminating such contract, and upon such notice being served such contract shall at the expiration of seven days from the service of such notice be terminated.
Cancellation of registration of premises on conviction or failure to pay levy, etc.
51.—(1) If the registered proprietor of any premises registered under the Dairy Produce Act, 1924 (No. 58 of 1924) is convicted of an offence under any section of this Act or fails or neglects to pay to the Minister any levy required to be paid by him under this Act, or fails or neglects to keep any record or make any return required by this Act to be kept or made by him, the Minister may cancel the registration of such premises.
(2) Before cancelling the registration of any premises under this section the Minister shall give at least one fortnight's notice in writing of his intention so to cancel such registration to the registered proprietor, and shall consider any representations made before the expiration of such notice by such proprietor, and may if he thinks fit cause an inquiry to be held in relation to the matter.
Publication of information.
52.—(1) The Minister may publish in such manner as he may think fit notice of any conviction for an offence under any section of this Act.
(2) No individual return or part of a return furnished in pursuance of this Act shall be published or disclosed except for the purposes of a prosecution under this Act.
(3) The Minister may from time to time collect and publish such statistical information (including statistics derived from returns made pursuant to this Act) with respect to the condition of the butter trade as he may think fit.
Prosecution of offences.
53.—Every offence under any section of this Act may be prosecuted by or at the suit of the Minister as prosecutor.
Service of documents.
54.—Any certificate or notice required or authorised by this Act to be served on any person may be served by delivering it to the person to whom it is addressed or by leaving it with a person over the age of sixteen years at the premises where the person to whom it is addressed carries on business or by sending it by registered post to the person to whom it is addressed at the premises where he carries on business.
SCHEDULE.
Part I.
Scheduled Societies.
Donaghmore Co-operative Creamery, Ltd., | Ballybrophy, Leix. |
Mayo Co-operative Creameries, Ltd., | Balla, Co. Mayo. |
Midlands Co-operative Creameries, Ltd., | Tullamore, Offaly. |
Roscrea Co-operative Creamery, Ltd., | Roscrea, Co. Tipperary. |
Scariff Co-operative Creamery, Ltd., | Scariff, Co. Clare. |
Shelburne Co-operative Agricultural Society, Ltd., | Campile, Co. Wexford. |
Slaney Valley Co-operative Creameries, Ltd., | Tullow, Co. Carlow. |
Part II.
Scheduled Premises.
Premises at Coolbawn, Co. Wexford,
owned by—Boro Co-operative Creamery, Ltd.
Ltd.
Premises at Bunratty, Co. Clare,
owned by—Bunratty Co-operative
Creamery, Ltd.
Premises at Graigue Cullen, Co. Carlow,
owned by—Carlow Co-operative
Creamery, Ltd.
Premises at Dowra, Co. Cavan, owned by—Dowra Co-operative
Creamery, Ltd.
Premises at Edenderry, Offaly, owned by—Edenderry Co-operative
Creamery, Ltd.
Premises at Athy, Co. Kildare, owned by—Kildare & Leix Co-operative
Creameries, Ltd.
Premises at Timogue, Leix, owned by—Kildare & Leix Co-operative
Creameries, Ltd.