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Uimhir 21 de 1935.
ACHT TORA DÉIRÍOCHTA (PRAGHAS DO DHÉANAMH SEASMHACH), 1935.
CUID I.
Roimhraiteach agus Generalta.
Gearr-theideal.
1.—Féadfar an tAcht Tora Déiríochta (Praghas do Dhéanamh Seasmhach), 1935, do ghairm den Acht so.
Mínithe.
2.—San Acht so—
cialluíonn an abairt “an tAire” an tAire Talmhaíochta;
cialluíonn an focal “uachtarlann” áitreabh atá cláruithe i gclár na n-uachtarlann a coimeádtar do réir an Achta Tora Déiríochta, 1924 (Uimh. 58 de 1924), no is abhar do cheadúnas fé alt 42 den Acht san;
cialluíonn an abairt “im uachtarlainne” im do rinneadh in uachtarlainn agus nár meascadh ina dhiaidh sin le haon im ná dearnadh in uachtarlainn;
cialluíonn an abairt “im nách im uachtarlainne” im nách im uachtarlainne;
cialluíonn an abairt “monarcha ime” áitreabh ina ndeintear mar ghnó im do mheascadh no d'ath-oibriú no do chur fé aon chóiriú eile, ach san i slí ná scuireann de bheith ina im;
cialluíonn an abairt “líomatáiste na mbeithíoch gCiarraigheach” an líomatáiste go mbeidh sé dearbhuithe ina thaobh de thurus na huaire le rialacháin ar n-a ndéanamh fén Acht Síolrúcháin Eallach Stuic, 1925 (Uimh. 3 de 1925) tairbh de gach cinéal seachas an cinéal Ciarraigheach do bheith neamh-oiriúnach do;
cialluíonn an focal “cigire” duine go n-údarás i scríbhinn ón Aire (go generálta no chun críche áirithe) chun na gcomhacht d'fheidmhiú bronntar ar chigire leis an Acht so;
cialluíonn an focal “orduithe” orduithe le rialacháin a dhéanfaidh an tAire fén Acht so.
Míniú ar thorthaí bainne.
3.—(1) Isiad na substaintí seo leanas agus ní haon tsubstaintí eile is torthaí bainne chun crícheanna an Achta so, sé sin le rá, uachtar stánuithe, uachtar scaoilte, cáis neamh-oibrithe, cáis oibrithe, bainne códhlúite, agus bainne triomuithe no bainne púdaruithe, agus fós gach substaint is tora bainne de thurus na huaire chun na gcrícheanna roimhráite de bhuadh orduithe do rinneadh fén alt so.
(2) Féadfaidh an tAire o am go ham, le hordú, a dhearbhú gur tora bainne chun crícheanna an Achta so aon tsubstaint (seachas im agus na substaintí luaidhtear go sonnrách sa bhfo-alt deiridh sin roimhe seo den alt so) do gheibhtear go díreach no go neadhíreach as bainne agus féadfaidh, le hordú, aon uair aon ordú den tsórt san do leasú no do cheiliúradh.
(3) Pé uair agus faid a bheidh ordú fén alt so i bhfeidhm á dhearbhú gur tora bainne chun crícheanna an Achta so substaint áirithe beidh an tsubstaint sin ina tora bainne chun na gcrícheanna san.
Rialacháin.
4.—(1) Féadfaidh an tAire, le hordú, rialacháin do dhéanamh ag ordú éinní no aon ruda dá dtagartar san Acht so mar ní no mar rud atá orduithe no le hordú.
(2) Gach rialachán a dhéanfaidh an tAire fén alt so no fé aon alt eile den 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 acu san, laistigh den lá is fiche shuidhfidh an Tigh sin tar éis an rialacháin sin do leagadh fé n-a bhráid, rún do rith ag cur an rialacháin sin ar nea-mbrí beidh an rialachán san curtha ar neambrí dá réir sin ach beidh san gan dochar do dhleathacht éinní do rinneadh roimhe sin fén rialachán san.
An tAcht Tora Déiríochta (Praghas do Dhéanamh Sasmhach), 1932, do choimeád i bhfeidhm go leathrannach.
5.—(1) D'ainneoin an Achta Tora Déiríochta (Praghas do Dhéanamh Seasmhach), 1932 (Uimh. 10 de 1932), do dhul in éag an 31adh lá de Mhárta, 1935, beidh éifeacht ag na forálacha so leanas agus tuigfear iad do theacht i ngníomh díreach ar dhul in éag don Acht san agus éifeacht do bheith acu o dhul in éag don Acht san, sé sin le rá:—
(a) na dleachtanna uile do tháinig chun bheith dlite agus iníoctha roimh an Acht san do dhul in éag ach ná raibh íoctha ar an Acht san do dhul in éag beid iníoctha agus ionbhainte amach fén Acht san;
(b) go dtí go cuirfear deireadh do réir an Achta so leis an gciste ime atá á chothabháil fén Acht san is isteach sa chiste ime sin a híocfar na suimeanna uile gheobhaidh an tAire no bhainfe sé amach de bhuadh na míre deiridh sin roimhe seo den alt so agus as san amach is isteach sa chiste tora déiríochta (praghas do dhéanamh seasmhach) a híocfar iad;
(c) na deolchairí uile do bheadh iníoctha fén Acht san (dá mba ná raghadh sé in éag) alos earraí do heasportáladh o Shaorstát Éireann roimh an Acht san do dhul in éag ach nár híocadh roimh é dhul in éag amhlaidh beid iníoctha fén Acht san agus dá réir;
(d) go dtí go gcuirfear deireadh do réir an Achta so leis an gciste ime sin is amach as an gciste ime sin a híocfar na deolchairí uile is iníoctha de bhuadh na míre deiridh sin roimhe seo den alt so agus as san amach is amach as an gciste tora déiríochta (praghas do dhéanamh seasmhach) a híocfar iad;
(e) déanfar an ciste ime sin do chothabháil agus do bhainistí fén Acht san agus dá réir go dtí go gcuirfear deireadh leis do réir an Achta so;
(f) gach duine adeirtear do rinne cionta fé aon alt den Acht san roimh an Acht san do dhul in éag féadfar, tar éis an Achta san do dhul in éag amhlaidh, an cionta san do chur ina leith agus é do chúiseamh ann agus, má gheibhtear ciontach ann é, pionós do chur air mar gheall air do réir an Achta san;
(g) tuigfear an tAcht san do leanúint i bhfeidhm sa mhéid gur gá agus faid is gá chun lán-fheidhm agus lán-éifeacht do thabhairt d'fhorálacha an ailt seo.
(2) Ní luighfidh aicsean ná imeacht dlí eile ar bith, síbhialta ná coiriúil, ná ní bheidh aon aicsean ná imeacht dlí den tsórt san ionsuidhte i gcoinnibh na gCoimisinéirí Ioncuim ná i gcoinnibh aon oifigigh chustum agus máil i dtaobh ná alos aon ghnímh no ruda do rinneadh no déanfar, roimh an Acht so do rith no dá éis, ag na Coimisinéirí Ioncuim no ag aon oifigeach custum agus máil chun no le linn cosc do chur le haon earra d'iomportáil isteach i Saorstát Éireann, i rith na tréimhse dar thosach an 1adh lá d'Abrán, 1935, agus dar chríoch an 27adh lá d'Abrán, 1935, go mbeadh sé neadhleathach í d'iomportáil isteach i Saorstát Éireann i rith na tréimhse sin gan ceadúnas chuige sin dá leanadh an tAcht Tora Déiríochta (Praghas do Dhéanamh Seasmhach), 1932, i bhfeidhm ar feadh na tréimhse sin ar fad agus fós gach ordú do rinneadh fén Acht san agus do bhí i bhfeidhm an 31adh lá de Mhárta, 1935.
CUID II.
Dioltoiri Ime nach Im Uachtarlainne do Chlaru.
Cláir de dhíoltóirí áirithe ime.
6.—(1) Cuirfidh an tAire fé ndeár na cláir seo leanas do choimeád, sé sin le rá:—
(a) clár (ar a dtabharfar mar ainm agus mar theideal agus dá ngairmtear san Acht so an clár de tháirgtheoirí ime nách im uachtarlainne) de dhaoine dhíolann im, dá ndéantús féin, nách im uachtarlainne, agus
(b) clár (ar a dtabharfar mar ainm agus mar theideal agus dá ngairmtear san Acht so an clár de dháilitheoirí ime nách im uachtarlainne) de dhaoine gheibheann im nách im uachtarlainne chun é ath-dhíol no chun é úsáid i monarchain ime.
(2) Iontrálfar i ngach ceann de sna cláir a bheidh á gcoimeád do réir an ailt seo ainm iomlán, seoladh agus tuairisc gach duine clárófar ann agus, i gcás an chláir de dháilitheoirí ime nách im uachtarlainne, tuairisc, ar an áitreabh gur maidir leis a clárófar an duine sin sa chlár san, is leor chun an áitreibh sin agus teoranta agus méid an áitreibh sin d'aithint.
Iarrataisí ar chlárú.
7.—(1) Einne go mbíonn ar siúl aige mar ghnó im dá dhéantús féin nách im uachtarlainne do dhíol no bheidh ar aigne san do bheith ar siúl aige beidh sé i dteideal a chláruithe sa chlár de tháirgtheoirí ime nách im uachtarlainne ar n-a iarraidh sin do do réir an ailt seo.
(2) Einne go mbíonn ar siúl aige mar ghnó im nách im uachtarlainne d'fháil chun é ath-dhíol no chun é úsáid i monarchain ime beidh sé i dteideal a chláruithe sa chlár de dháilitheoirí ime nách im uachtarlainne ar n-a iarraidh sin do réir an ailt seo.
(3) Gach iarratas ar chlárú i gceachtar de sna cláir a bheidh á gcoimeád do réir na Coda so den Acht so déanfar é chun an Aire sa bhfuirm agus sa tslí orduithe agus beidh na mion-innste orduithe ann.
(4) Más mian le héinne é chlárú sa dá chlár a bheidh á gcoimeád do réir na Coda so den Acht so déanfa sé iarratas ar leithligh maidir le gach clár fé leith acu.
Ré agus athnuachaint cláruithe.
8.—(1) An chéad uair a clárófar duine i gclár a bheidh á choimeád do réir na Coda so den Acht so leanfaidh an clárú i bhfeidhm (mara gcuirtear ar ceal roimhe sin é fén gCuid seo den Acht so) go dtí an chéad 31adh lá d'Eanar, agus an lá san d'áireamh, tar éis am déanta an chláruithe sin agus raghaidh in éag ansan mara n-athnuaitear fén alt so é.
(2) Gach duine bheidh cláruithe i gclár a bheidh á choimeád do réir na Coda so den Acht so beidh sé i dteideal, ar n-a iarraidh sin do ar an Aire sa bhfuirm agus sa tslí orduithe agus laistigh den am orduithe roimh an gclárú san do dhul in éag, a chlárú sa chlár san d'athnuachaint do.
(3) Gach athnuachaint ar chlárú dhuine i gclár a bheidh á choimeád do réir na Coda so den Acht so tosnóidh sí an chéad 1adh lá d'Fheabhra tar éis na hathnuachainte sin d'iarraidh agus (mara gcuirtear ar ceal roimhe sin í fén gCuid seo den Acht so) leanfa sí i bhfeidhm go dtí an chéad 31adh lá d'Eanar ina dhiaidh sin agus an lá san d'áireamh agus raghaidh in éag ansan mara n-athnuaitear fén alt so í.
(4) I gcás iarratais, á iarraidh go n-athnuafaí clárú dhuine i gclár a bheidh á choimeád do réir na Coda so den Acht so, do dhéanamh tar éis dul in éag don chlárú san ach gan é dhéanamh níos déanaí ná mí tar éis dul in éag don chlárú san féadfaidh an tAire, más oiriúnach leis é, an clárú san d'athnuachaint go n-éifeacht iar-ré ón gcéad 1adh lá d'Fheabhra tar éis dul in éag don chlárú san.
Táillí ar iarrataisí ar chlárú no ar athnuachaint chláruithe.
9.—(1) Ar gach iarratas ar chlárú no ar athnuachaint chláruithe i gclár a bheidh á choimeád do réir na Coda so den Acht so íocfar leis an Aire pé táille acu so leanas a bhaineann leis an gcás, sé sin le rá:—
(a) i gcás iarratais ar chlárú no ar athnuachaint chláruithe sa chlár de tháirgtheoirí ime nách im uachtarlainne, táille chúig scillinge, agus
(b) i gcás iarratais ar chlárú no ar athnuachaint chláruithe sa chlár de dháilitheoirí ime nách im uachtarlainne, táille phúint in aghaidh gach áitreibh fé leith gur maidir leis a bheidh an clárú no an athnuachaint sin á iarraidh amhlaidh,
agus beidh sé ina choinníoll nách foláir a chólíonadh sara mbreithneoidh an tAire an t-iarratas san an táille sin d'íoc go cuibhe.
(2) Déanfar na táillí uile is iníoctha fén alt so do bhailiú agus do ghlacadh i pé slí ordóidh an tAire Airgid o am go ham.
(3) Ní bheidh feidhm ag an Public Offices Fees Act, 1879, maidir le haon táillí is iníoctha fén alt so.
Deimhniú ar chlárú.
10.—(1) Féadfaidh an tAire, ar n-a iarraidh sin air d'éinne bheidh cláruithe i gclár a bheidh á choimeád do réir na Coda so den Acht so, deimhniú ar a chlárú sa chlár san do thabhairt amach don duine sin.
(2) Ar dhuine dá dtabharfar deimhniú ar chlárú amach fén alt so do scur de bheith cláruithe sa tslí bheidh luaidhte sa deimhniú san déanfaidh an duine sin fé cheann trí lá tar éis an scurtha san no, másé bás an duine sin fé ndeár an scur san, déanfaidh ionadaí pearsanta an duine sin fé cheann mí tar éis an bháis sin, an deimhniú san ar chlárú do sheachadadh don Aire.
(3) Má theipeann ar éinne no má fhaillíonn éinne, gur gá dho do réir an ailt seo deimhniú ar chlárú do sheachadadh don Aire, an seachadadh san do dhéanamh fé cheann na haimsire ceaptar chuige sin leis an 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 dhá phúnt do chur air agus fíneáil eile ná raghaidh thar cúig scillinge in aghaidh gach lae leanfar den chionta san.
Gnóthaí nea-chláruithe do thoirmeasc.
11.—(1) Fé réir forálacha an ailt seo ní bheidh sé dleathach d'éinne, an lá ceaptha ná dá éis, é bheith ar siúl aige mar ghnó im dá dhéantús féin nách im uachtarlainne do dhíol mara mbeidh an duine sin cláruithe sa chlár de tháirgtheoirí ime nách im uachtarlainne.
(2) Fé réir forálacha an ailt seo ní bheidh sé dleathach d'éinne, an lá ceaptha ná dá éis, é bheith ar siúl aige mar ghnó im nách im uachtarlainne d'fháil chun é ath-dhíol no chun é úsáid i monarchain ime mara mbeidh an duine sin cláruithe sa chlár de dháilitheoirí ime nách im uachtarlainne.
(3) Ní bhainfidh na forálacha san roimhe seo den alt so le héinní acu so leanas ná ní oibreoid chun an chéanna do thoirmeasc, sé sin le rá:—
(a) im do dhíol le duine atá cláruithe sa chlár de dháilitheoirí ime nách im uachtarlainne, no
(b) é bheith ar siúl mar ghnó im nách im uachtarlainne d'fháil chun é ath-dhíol no é úsáid i monarchain ime, i gcás an ime uile nách im uachtarlainne do gheibhtear chun crícheanna an ghnótha san d'fháil o dhaoine atá cláruithe i gclár a coimeádtar do réir na Coda so den Acht so, no
(c) im do dhíol fé réim agus do réir cheadúnais saoirse do deonadh fén gCuid seo den Acht so.
(4) Einne go mbeidh gnó ar siúl aige contrárdha don alt so beidh sé ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear fíneáil ná raghaidh thar cúig púint do chur air másé an chéad chionta den tsórt san aige é agus fíneáil ná raghaidh thar fiche púnt másé an dara cionta no aon chionta ina dhiaidh sin den tsórt san aige é agus fós, i ngach cás, fíneáil eile ná raghaidh thar cúig púint in aghaidh gach lae leanfaidh an cionta san.
(5) Féadfaidh an tAire, le hordú, lá do cheapadh chun bheith ina lá cheaptha chun crícheanna an ailt seo, agus san alt so cialluíonn an abairt “an lá ceaptha” an lá ceapfar amhlaidh.
Clárú d'atharú agus do chur ar ceal.
12.—(1) Féadfaidh an tAire aon uair iontráil ar bith i gclár a bheidh á choimeád do réir na Coda so den Acht so d'atharú no do leasú ar n-a iarraidh sin air don té le n-a mbaineann an iontráil sin no chun aon earráide no nea-chruinnis san iontráil sin do cheartú.
(2) Déanfaidh an tAire, ar n-a iarraidh sin air do dhuine bheidh cláruithe i gclár a bheidh á choimeád do réir na Coda so den Acht so clárú an duine sin sa chlár san do chur ar ceal.
(3) Féadfaidh an tAire aon uair, gan aon iarratas den tsórt san roimhráite, aon chlárú i gclár a bheidh á choimeád do réir na Coda so den Acht so do chur ar ceal más deimhin leis—
(a) gur tré chalaois do tugadh an clárú san do dhéanamh no tré cham-thuairisc, pe'ca le calaois no go nea-chiontach do rinneadh í, no
(b) go bhfuil scurtha ag an té do cláruíodh sa chlár san den ghnó do bheith ar siúl aige gur ina thaobh do cláruíodh é amhlaidh, no
(c) an té do cláruíodh sa chlár san do bheith tar éis bháis más pearsa é no do bheith scurtha más cólucht corpruithe é, no
(d) go ndearna an té do cláruíodh sa chlár san sárú ar aon fhoráil den Acht so no ar aon rialachán do rinneadh fén Acht so.
(4) Sara ndeinidh an tAire (ar aon tslí seachas do réir iarratais a déanfar chuige sin fén alt so) clárú duine ar bith a bheidh cláruithe i gclár a bheidh á choimeád do réir na Coda so den Acht so d'atharú no do chur ar ceal bhéarfa sé fógra ceithre lá déag ar a laighead i scríbhinn don duine sin no dá ionadaí phearsanta no dá leachtálaí (pe'ca aca é) á rá go bhfuil sé chun an chláruithe sin do chur ar ceal agus breithneoidh aon chúis a dhéanfaidh an duine no an t-ionadaí pearsanta no an leachtálaí sin (pe'ca aca é) do phlé leis fé cheann ceithre lá déag tar éis an fhógra san do sheirbheáil agus, má hiarrtar san air, cuirfidh fé ndeár fiosrúchán do dhéanamh i dtaobh an scéil.
(5) Aon fhógra den tsórt a luaidhtear sa bhfo-alt deiridh sin roimhe seo den alt so féadfar é sheirbheáil tré n-a sheachadadh don té chun a mbeidh sé dírithe no tré n-a chur tríd an bpost chun an duine sin agus é dírithe chuige san áit chomhnaithe is déanaí is eol do bheith aige.
(6) Pé uair a chuirfidh an tAire clárú duine ar bith ar ceal fén alt so féadfaidh an tAire aon uair ina dhiaidh sin diúltú don duine sin do chlárú in aon chlár a bheidh á choimeád do réir na Coda so den Acht so.
Fianaise i dtaobh a mbeidh sna cláir.
13.—(1) Gach clár a bheidh á choimeád do réir na Coda so den Acht so—
(a) tuigfear é bheith sa choimeád cheart nuair a bheidh sé i gcoimeád an Aire no oifigigh don Aire go n-údarás chuige sin ón Aire, agus
(b) beidh sé ionghlactha mar fhianaise, gan a thuilleadh cruthúnais, ar é thabhairt i láthair as an gcoimeád ceart.
(2) Féadfar fianaise prima facie i dtaobh aon iontrála in aon chlár a bheidh á choimeád do réir na Coda so den Acht so do thabhairt in aon chúirt no in aon imeachta dlí tré chóip den iontráil sin do thabhairt i láthair is cóip a bheireann le tuisgint í bheith deimhnithe bheith ina cóip dhílis ag oifigeach don Aire go n-údarás chuige sin ón Aire agus ní gá sighniú an oifigigh sin do chruthú ná a chruthú gurb é an t-oifigeach san é ná go raibh an t-údarás san aige.
(3) Deimhniú bheireann le tuisgint é bheith fé láimh oifigigh don Aire go n-údarás chuige sin ón Aire, á dheimhniú go bhfuil aon duine áirithe luaidhtear sa deimhniú san gan bheith iontrálta sa chlár a coimeádtar do réir na Coda so den Acht so agus a luaidhtear sa deimhniú san, beidh sé ina fhianaise dho-chlaoidhte ar na nithe deimhnítear amhlaidh agus ní gá sighniú an oifigigh sin do chruthú ná a chruthú gurb é an t-oifigeach san é ná go raibh an t-údarás san aige.
(4) Féadfaidh duine ar bith—
(a) aon chlár a coimeádtar do réir na Coda so den Acht so d'iniúchadh ar tháille scillinge d'íoc;
(b) cóip d'fháil, agus í deimhnithe sa tslí luaidhtear anso roimhe seo do bheith ina cóip dhílis, d'aon iontráil in aon chlár den tsórt san ar tháille reulach d'íoc ar gach folio no cuid d'folio de dhá fhocal sheachtód a bheidh sa chóip sin;
(c) deimhniú den tsórt a luaidhtear anso roimhe seo d'fháil á dheimhniú go bhfuil aon duine áirithe luaidhtear sa deimhniú san gan bheith cláruithe i gclár áirithe coimeádtar do réir na Coda so den Acht so ar tháille dhá scilling agus sé pingne d'íoc ar gach deimhniú den tsórt san.
A mbeidh sna cláir d'fhoillsiú, etc.
14.—(1) Féadfaidh an tAire gach ní no éinní dá mbeidh iontrálta i gclár ar bith a bheidh á choimeád do réir na Coda so den Acht so agus fós fógra á rá gur cuireadh ar ceal no gur hatharuíodh clárú in aon chlár den tsórt san d'fhoillsiú i pé slí is oiriúnach leis.
(2) Ní déanfar aon chuntas áirithe ná aon chuid áirithe de chuntas do bhéarfar do réir na Coda so den Acht so d'fhoillsiú ná do nochtadh ach amháin chun críche cúisimh fén Acht so.
(3) Féadfaidh an tAire o am go ham pé eolas staitistíochta is oiriúnach leis (le n-a n-áirmhítear staitistíocht as tuairisceáin do cuireadh chuige do réir na Coda so den Acht so), i dtaobh méid na ngnóthaí bheidh ar siúl ag daoine bheidh cláruithe i gclár a bheidh á choimeád do réir na Coda so den Acht so, do bhailiú agus d'fhoillsiú.
(4) Chó fada agus is féidir san do réir réasúin, ní bheidh in aon eolas staitistíochta foillseofar fén alt so mion-innste ar bith do chuirfeadh ar chumas éinne a aithint gur le duine, le gnó, no le cúram áirithe bhaineann na mion-innste sin gan an duine sin no dílseánach an ghnótha no an chúraim sin do thoiliú chuige.
Aitreabh cláruithe d'iniúchadh.
15.—(1) Beidh cigire i dteideal dul isteach gach tráth réasúnta san áitreabh gur ina thaobh a bheidh aon duine áirithe cláruithe no bheidh iarrtha aige é chlárú i gclár a bheidh á choimeád do réir na Coda so den Acht so agus an t-áitreabh san agus an gléasra, an fearas agus an feisteas ann agus fós an t-im uile bheidh ann d'iniúchadh.
(2) Féadfaidh cigire (ach é do thaisbeáint a údaráis i scríbhinn mar chigire den tsórt san má héilítear san air) dul isteach gach tráth réasúnta agus saor-chead do bheith aige bheith istigh in aon áitreabh go gcreideann sé no go bhfuil amhras aige im do bheith ar díol ann no ar taisbeáint, á choimeád no ar stór ann chun a dhíolta agus féadfaidh cuardach ann d'aon im den tsórt san agus an t-im uile do gheobhfar sa chuardach san do scrúdú agus fós aon bhreacacháin do gheobhfar san áitreabh san maidir le deighleáil no eadarghnóthaí bhaineann le him d'iniúchadh agus sleachta do thógaint asta.
(3) Gach duine choiscfidh no bhacfaidh cigire agus é ag feidhmiú aon chomhachta dá mbronntar air leis an alt so beidh sé ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear fíneáil ná raghaidh thar cúig púint do chur air.
Ceadúnaisí saoirse.
16.—(1) Fé réir forálacha an ailt seo féadfaidh an tAire, más oiriúnach leis é, ar n-a iarraidh sin air sa tslí agus sa bhfuirm orduithe, ceadúnas (dá ngairmtear ceadúnas saoirse sa Chuid seo den Acht so) do dheonadh do neach déanta an iarratais sin chun na caindíochta d'im, nách im uachtarlainne, a luadhfar sa cheadúnas san do dhíol i rith na tréimhse luadhfar sa cheadúnas san.
(2) Beidh na coinníollacha so leanas i ngach ceadúnas saoirse agus beidh gach ceadúnas den tsórt san fé n-a réir, sé sin le rá:—
(a) an t-im uile díolfar fén gceadúnas san ní foláir é bheith ina im do rinne an ceadúnaí, ar fheirm is leis an gceadúnaí no bheidh á hoibriú aige, o bhainne do fuarthas o bha is leis an gceadúnaí; agus
(b) an chaindíocht iomlán d'im a dhíolfaidh an ceadúnaí aon tseachtain áirithe ní ragha sí thar pé caindíocht a bheidh orduithe le rialacháin a bheidh déanta fén alt so no, mara mbeidh aon rialacháin den tsórt san déanta, thar deich bpúint; agus
(c) an t-im a díolfar fén gceadúnas san ní díolfar é le héinne chun an duine sin dá ath-dhíol.
(3) Féadfaidh an tAire pé coinníollacha breise no coinníollacha eile do chur ag gabháil le ceadúnas saoirse is dóich leis is ceart agus a luadhfa sé sa cheadúnas san.
(4) Féadfaidh an tAire aon uair ceadúnas saoirse do cheiliúradh.
(5) Gach ceadúnaí fé cheadúnas saoirse go dteipfidh air aon cheann áirithe de sna coinníollacha bheidh sa cheadúnas san do chólíonadh beidh sé ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear fíneáil ná raghaidh thar dhá phúnt do chur air.
CUID III.
Dleachtanna ar Im agus ar Thorthai Bainne.
Dleacht do ghearradh ar shubstaintí áirithe.
17.—(1) Íocfar dleacht leis an Aire, in aghaidh na míosa uile is fé seach (dá ngairmtear dleacht-mhíosa san alt so) a luaidhtear anso ina dhiaidh seo maidir le gach duine fé leith, ag na daoine agus ar na substaintí agus do réir na rátaí luaidhtear anso ina dhiaidh seo, sé sin le rá:—
(a) ag gach dílseánach cláruithe áitreibh uachtarlainne, dleacht, in aghaidh mí Abráin, 1935, agus in aghaidh gach dleacht-mhí ina dhiaidh sin, do réir an ráta oiriúnaigh ar an im uile do rinneadh san áitreabh san an ladh lá d'Abrán, 1935, no dá éis agus do sheachaid an dílseánach san ar díol no do rinne sé do dhuine éigin eile sa dleacht-mhí, ach amháin ar im d'easportáil an dílseánach san o Shaorstát Éireann;
(b) ag gach dílseánach cláruithe ar áitreabh atá cláruithe i gclár na monarchana ime a coimeádtar do réir an Achta Tora Déiríochta, 1924 (Uimh. 58 de 1924), no i gclár na n-easportálaithe nách déantóirí a coimeádtar do réir an Achta chéanna, dleacht, in aghaidh mí Abráin, 1935, agus in aghaidh gach dleacht-mhí ina dhiaidh sin do thosnuigh no thosnóidh roimh an lá ceaptha, do réir an ráta oiriúnaigh ar an im uile nách im uachtarlainne do fuair an dílseánach san an ladh la d'Abrán, 1935, no dá éis agus do sheachaid an dílseánach san ar díol sa dleacht-mhí, ach amháin ar im d'easportáil an dílseánach san o Shaorstát Éireann no do sheachaid an dílseánach san ar díol do dhílseánach chláruithe aon áitreibh eile atá cláruithe in aon chlár acu san;
(c) ag gach duine ar ar seirbheáladh fógra fé alt 14 den Acht Tora Déiríochta (Praghas do Dhéanamh Seasmhach), 1932 (Uimh. 10 de 1932), dleacht, in aghaidh mí Abráin, 1935, agus in aghaidh gach dleacht-mhí ina dhiaidh sin do thosnuigh no thosnóidh roimh an lá ceaptha, do réir an ráta oiriúnaigh ar an im uile nách im uachtarlainne do fuair an duine sin an ladh lá d'Abrán, 1935, no dá éis agus do sheachaid an duine sin ar díol sa dleacht-mhí, ach amháin ar im do fuarthas o dhílseánach chláruithe no do seachadadh ar díol do dhílseánach chláruithe áitreibh atá cláruithe i gceachtar de sna cláir a luaidhtear sa mhír dheiridh sin roimhe seo den fho-alt so;
(d) ag gach duine bheidh cláruithe sa chlár de tháirgtheoirí ime nách im uachtarlainne bheidh á choimeád do réir an Achta so, dleacht, in agaidh gach dleacht-mhí thosnóidh an lá ceaptha no dá éis, do réir an ráta oiriunaigh ar an im uile nách im uachtarlainne do rinne an duine cláruithe sin an ladh lá d'Abrán, 1935, no dá éis, agus do sheachaid an duine cláruithe sin ar díol sa dleacht-mhí d'éinne ná beidh cláruithe i gceachtar de sna cláir bheidh á gcoimeád do réir an Achta so;
(e) ag gach duine bheidh cláruithe sa chlár de dháilitheoirí ime nách im uachtarlainne bheidh á choimeád do réir an Achta so, dleacht, in aghaidh gach dleacht-mhí thosnóidh an lá ceaptha no dá éis, do réir an ráta oiriúnaigh, ar an im uile nách im uachtarlainne do fuair an duine cláruithe sin an ladh lá d'Abrán, 1935, no dá éis, agus do sheachaid an duine cláruithe sin ar díol sa dleacht-mhí d'éinne ná beidh cláruithe i gceachtar de sna cláir a bheidh á gcoimeád do réir an Achta so, ach amháin ar im d'easportáil an duine cláruithe sin o Shaorstát Éireann.
(2) Má cheapann agus pé uair a cheapfaidh an tAire, le rialacháin a déanfar fén gCuid seo den Acht so, ráta no rátaí dleachta alos aon tortha áirithe bhainne déanfaidh gach duine dhéanfaidh an tora bainne sin dleacht do réir an ráta oiriúnaigh d'íoc leis an Aire, in aghaidh gach dleacht-mhí thosnóidh tar éis an dáta ar a dtiocfaidh na rialacháin sin i bhfeidhm, ar an tora bainne uile den tsórt san dá dhéantús féin a sheachadfa sé ar díol no úsáidfe sé chun earraí eile do dhéanamh sa dleacht-mhí sin, ach amháin ar an méid den tora bhainne sin easportálfa sé o Shaorstát Éireann.
(3) Gach dleacht a gearrtar leis an alt so beidh sí iníoctha in aghaidh an mhí agus, i gcás gach dleachta in aghaidh dleacht-mhí do chríochnuigh roimh an Acht so do rith, tiocfa sí chun bheith dlite agus íocfar í an seachtú lá tar éis dáta an Achta so do rith agus, i ngach cás eile, tiocfa sí chun bheith dlite agus íocfar í an seachtú lá tar éis deireadh gach dleacht-mhí gur in a aghaidh a bheidh sí iníoctha.
(4) Déanfaidh an tAire, le hordú, lá do cheapadh chun bheith ina lá cheaptha chun crícheanna an ailt seo.
(5) San alt so—
cialluíonn an abairt “an lá ceaptha” an lá cheapfaidh an tAire chun bheith ina lá cheaptha chun crícheanna an ailt seo, agus
cialluíonn an abairt “an ráta oiriúnach” an ráta dleachta bheidh i bhfeidhm de thurus na huaire ar an substaint go n-úsáidtear an abairt sin ina taobh.
Na rátaí dleachta ar shubstaintí áirithe.
18.—(1) Féadfaidh an tAire o am go ham, le hordú, rialacháin do dhéanamh ag ordú na rátaí dleachta fén gCuid seo den Acht so ar im uachtarlainne, ar im nách im uachtarlainne, agus ar thorthaí bainne fé seach agus féadfaidh aon uair, le hordú, aon ordú den tsórt san do cheiliúradh no do leasú.
(2) Féadfaidh an tAire, le rialacháin a déanfar fén Acht so, gach ní no éinní acu so leanas do dhéanamh, sé sin le rá:—
(a) rátaí deifriúla dleachta d'ordú do shubstaintí deifriúla agus do shaghsanna deifriúla (a míneofar i pé slí is dóich leis an Aire is ceart) d'aon tsubstaint áirithe;
(b) slite deifriúla d'ordú chun na dleachta d'áireamh maidir le substaintí deifriúla;
(c) an dáta d'ordú ar a dtiocfaidh aon ráta áirithe dleachta i bhfeidhm.
(3) Na rátaí gur dá réir a bheidh an dleacht fén gCuid seo den Acht so iníoctha ar im in aghaidh mí Abráin, 1935, agus in aghaidh gach dleacht-mhí ina dhiaidh sin a thosnóidh roimh theacht i ngníomh do rialacháin fén alt so ag ceapadh rátaí dleachta ar im, is mar leanas a bheid, sé sin le rá, ar im uachtarlainne naoi scillinge tríochad an céad meáchaint agus ar im nách im uachtarlainne naoi scillinge tríochad an céad meáchaint.
An dleacht ar shubstaintí áirithe do chur ar fiunraoi.
19.—(1) Féadfaidh an tAire aon uair, le hordú, a dhearbhú gan aon dleacht do bheith ann fén gCuid seo den Acht so maidir le haon mhí thosnóidh tar éis deireadh dleacht-mhí áirithe (a chríochnóidh tar éis dáta an orduithe sin) ar aon tsubstaint no substaintí áirithe no ar aon tsaghas áirithe (a míneofar i pé slí is dóich leis an Aire is ceart) d'aon tsubstaint áirithe agus féadfaidh, aon uair, aon ordú den tsórt san do cheiliúradh ar fad no maidir le haon tsubstaint no substaintí no saghas no saghsanna substainte.
(2) Pé uair a déanfar ordú fén alt so á dhearbhú gan aon dleacht do bheith ar shubstaint áirithe no ar shaghas áirithe substainte, ansan, d'ainneoin éinní atá san Acht so ní bheidh aon dleacht iníoctha ná ionbhainte amach fén gCuid seo den Acht so ar an substaint sin no ar an saghas san substainte (pe'ca aca é) maidir le haon mhí thosnóidh tar éis an dáta luadhfar chuige sin san ordú san agus faid a leanfaidh an t-ordú san i bhfeidhm maidir leis an substaint sin no leis an saghas san substainte (pe'ca aca é) agus ní bheidh aon mhí den tsórt san ina dhleacht-mhí chun crícheanna na Coda so den Acht so.
Forálacha speisialta maidir le Líomtáiste na mbeithíoch gCiarraigheach.
20.—(1) D'ainneoin éinní atá sa Chuid seo den Acht so féadfaidh an tAire, le hordú, rialacháin speisialta do dhéanamh maidir leis an dleacht fén gCuid seo den Acht so ar im nách im uachtarlainne déanfar i líomatáiste na mbeithíoch gCiarraigheach no in aon áit lasmuich den líomatáiste sin nách sia ná cúig mhíle ón bpoinnte is goire ar theorainn an líomatáiste sin agus féadfaidh an tAire, leis na rialacháin sin, gach ní no éinní acu so leanas do dhéanamh, sé sin le rá:—
(a) rátaí dleachta speisialta do cheapadh maidir leis an im sin;
(b) an tslí d'ordú ina n-áirmheofar an méid den ima bheidh ar láimh aon duine áirithe le n-a mbainfidh na rátaí dleachta speisialta san;
(c) a ordú ná bainfidh na rátaí dleachta speisialta san ach le him do gheobhfar o dheighleálaithe no tré dheighleálaithe bheidh údaruithe go speisialta chuige sin ag an Aire;
(d) an dáta do cheapadh ar a dtiocfaidh na rátaí dleachta speisialta san uile no aon cheann áirithe acu i bhfeidhm;
(e) pé socruithe breise no socruithe eile do dhéanamh is dóich leis an Aire is ceart chun a chur in áirithe go bhfuighidh im a déanfar mar adubhradh lán-tairbhe na rátaí dleachta speisialta san.
(2) Ní bheidh aon rialachán a déanfar fén alt so gan bhrí i bpáirt ná go hiomlán toisc é do bheith buiniscionn le haon fhoráil atá sa Chuid seo den Acht so agus dá thoisc sin amháin.
Méid dleachta do bhaint amach.
21.—(1) Gach suim is iníoctha ag éinne leis an Aire alos no ar cuntas dleachta fén gCuid seo den Acht so beidh sí ina fiacha gnáth-chonnartha bheidh dlite ar an duine sin ag an Aire agus féadfaidh an tAire í bhaint den duine sin dá réir sin in aon Chúirt dlighinse inniúla.
(2) In aon imeachta dlí bhunóidh an tAire i gcoinnibh duine ar bith i dtaobh aon airgid adeirtear do bheith ag an Aire ar an duine sin ar scór dleachta fén gCuid seo den Acht so beidh deimhniú fé shéala oifigiúil an Aire, á dheimhniú gur dhligh an duine sin fén gCuid seo den Acht so dleacht de mhéid áirithe d'íoc ar shubstaint áirithe in aghaidh dleacht-mí áirithe agus go bhfuil suim áirithe dlite ar an duine sin agus gan íoc aige ar scór na dleachta san, ina fhianaise dho-chlaoidhte ar an dleacht san do bheith dlite agus ar mhéid na dleachta san agus ina fhianaise prima facie ar an méid a bheidh dlite ar an duine sin agus gan íoc aige maidir leis an dleacht san.
Tuairisceáin ar dheighleála i substaintí ar a mdlightear dleacht d'íoc.
22.—(1) Gach duine dhlighfidh dleacht d'íoc fén gCuid seo den Acht so déanfa sé, fé cheann seacht lá tar éis deireadh an dleacht-mhí go mbeidh an dleacht san iníoctha ina aghaidh no, i gcás an dleacht-mhí sin do chríochnú roimh an Acht so do rith, fé cheann seacht lá tar éis dáta an Achta so do rith, na mioninnste orduithe do chur chun an Aire sa bhfuirm agus sa tslí orduithe maidir le déanamh, díol agus fáil na substainte agus deighleála eile sa tsubstaint go mbeidh an dleacht san iníoctha maidir léi.
(2) Gach duine gur gá dho do réir an ailt seo mion-innste do chur chun an Aire agus go dteipfidh air, ar aon ócáid gur gá dho san do dhéanamh amhlaidh, na mion-innste sin do chur uaidh do réir an ailt seo 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 másé an chéad chionta den tsórt san aige é agus fíneáil ná raghaidh thar céad púnt másé an dara cionta no aon chionta ina dhiaidh sin den tsórt san aige é.
Breith do thabhairt ar aighnis.
23.—(1) Isé an tAire shocróidh méid na dleachta ar aon tsubstaint áirithe bheidh iníoctha ag aon duine áirithe fén gCuid seo den Acht so in aghaidh aon dleacht-mhí áirithe.
(2) Isé an tAire bhéarfaidh breith ar gach ceist agus aighneas eireoidh i dtaobh ce'ca dhligheann duine dleacht d'ioc fén gCuid seo den Acht so no ná dligheann no i dtaobh aon cheiste, pe'ca ceist fírinne no ceist óipineoin í, a bhaineann no ghabhann le socrú méid aon dleachta is iníoctha fén gCuid seo den Acht so ag duine ar bith in aghaidh aon dleacht-mhí áirithe.
CUID IV.
Dleacht ar Im Iomportalta agus Srian le hIm d'Iomportail.
Toirmeasc ar im d'iomportáil.
24.—(1) Ní bheidh sé dleathach d'éinne im ar bith d'iomportáil isteach i Saorstát Éireann ach amháin fé réim agus do réir cheadúnais a dheonfaidh an tAire fén alt so.
(2) Ar n-a iarraidh sin d'aon duine sa bhfuirm agus sa tslí orduithe agus ar an duine sin d'íoc na dleachta oiriúnaighe (más aon cheann é) is iníoctha uirthi fén Acht so féadfaidh an tAire ceadúnas do dheonadh don duine sin chun na consighneachta ime luadhfar sa cheadúnas d'iomportáil pé bealach (más aon cheann é), agus fé réir pé coinníollacha, a luadhfar sa cheadúnas.
(3) Oibreoidh ceadúnas a deonfar fén alt so chun a údarú don té dá ndeonfar é an chonsighneacht ime luadfar ann d'iomportáil do réir téarmaí an cheadúnais.
(4) Féadfaidh an tAire, aon uair sara ndeintear consighneacht ime luadhfar i gceadúnas d'iomportáil, an ceadúnas a bhaineann leis an gconsighneacht san do cheiliúradh.
(5) Gach duine iomportálfaidh aon im contrárdha don 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.
(6) Léireofar alt 42 den Customs Consolidation Act, 1876, agus beidh éifeacht aige fé is dá gcuirtí an earra so leanas i gClár 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.
Dleacht do ghearradh ar im iomportálta.
25.—(1) Gach duine iomportálfaidh aon im isteach i Saorstát Éireann fé cheadúnas chuige sin a deonfar fén gCuid seo den Acht so íocfa sé dleacht do réir an ráta oiriúnaigh leis an Aire ar an im a hiomportálfar amhlaidh.
(2) An dleacht is iníoctha fén alt so ar aon im beidh sí iníoctha agus íocfar í díreach sara dtugtar amach an ceadúnas fén gCuid seo den Acht so chun an ime sin d'iomportáil agus beidh sé ina choinníoll nách foláir a chóliónadh sara dtugtar amach an ceadúnas san an dleacht san d'ióc.
(3) I gcás ceadúnas chun ime d'iomportáil do dheonadh agus do thabhairt amach do dhuine fén gCuid seo den Acht so agus a chur ina luighe ar an Aire ina dhiaidh sin nár hiomportáladh aon im fén gceadúnas san no gur lugha an méid do hiomportáladh fé ná mar do húdaruíodh leis an gceadúnas san féadfaidh an tAire, más oiriúnach leis é agus fé réir chóliónadh pé coinníollacha (ar a n-áirmhítear an ceadúnas san do thabhairt suas) is dóich leis is ceart d'fhorchur, aisíoc do dhéanamh in iomlán na dleachta no sa chion oiriúnach den dleacht (pe'ca aca é) do híocadh fén alt so ar an gceadúnas san do thabhairt amach.
An ráta dleachta ar im iomportálta.
26.—(1) Féadfaidh an tAire o am go ham, le hordú, rialacháin do dhéanamh ag ordú na rátaí dleachta fén gCuid seo den Acht so ar im iomportálta agus féadfaidh aon uair, le hordú, an t-ordú san do cheiliúradh no do leasú.
(2) Féadfaidh an tAire le rialacháin a déanfar fén alt so rátaí deifriúla dleachta d'ordú do shaghsanna deifriúla ime (a míneofar in aon tslí is dóich leis an Aire is ceart) agus an dáta d'órdú ar a dtiocfaidh aon ráta áirithe dleachta i bhfeidhm.
(3) Sa Chuid seo den Acht so cialluíonn an abairt “an ráta oiriúnach” an ráta dleachta bheidh i bhfeidhm de thurus na huaire fén alt so maidir leis an saghas ime go n-usáidtear an abairt sin ina thaobh.
Dleacht ar im iomportálta do chur ar fiunraoi.
27.—(1) Féadfaidh an tAire aon uair, le hordú, a dhearbhú gan aon dleacht do bheith, fén gCuid seo den Acht so, ar im no ar aon tsaghas no saghsanna áirithe ime (a míneofar in aon tslí is dóich leis an Aire is ceart) a hiomportálfar isteach i Saorstát Éireann tar éis dáta áirithe agus féadfaidh, aon uair, aon ordú den tsaghas san do cheiliúradh ar fad no maidir le saghas no saghsanna ime.
(2) Pé uair a déanfar ordú fén alt so á dhearbhú gan aon dleacht do bheith ar im no ar shaghas áirithe ime, ansan, d'ainneoin éinní atá san Acht so ní bheidh aon dleacht iníoctha ná inéilithe fén gCuid seo den Acht so ar aon im no ar aon im den tsaghas san (pe'ca aca é) a hiomportálfar isteach i Saorstát Éireann tar éis an dáta luadhfar chuige sin san ordú san agus faid a leanfaidh an tórdú san i bhfeidhm maidir leis an im sin.
CUID V.
Srian le Bainne agus Torthai Bainne d'Iomportail.
Míniú ar thora déiríochta.
28.—Chun crícheanna na Coda so den Acht so isiad na substaintí seo leanas agus ní haon tsubstaintí eile bheidh no tuigfear do bheith ina dtora déiríochta agus léireofar an abairt “tora déiríochta” dá réir sin, sé sin le rá, fíor-bhainne agus gach tora bainne.
Toirmeasc ar thora déiríochta d'iomportáil.
29.—(1) Pé uair agus chó minic agus is oiriúnach leis é féadfaidh an tAire, le hordú, toirmeasc do chur ar gach saghas no aon tsaghas áirithe tora déiríochta (a míneofar i pé slí is dóich leis an Aire is ceart) d'iomportáil isteach i Saorstát Éireann ar dháta áirithe no dá éis agus féadfaidh aon uair, le hordú, aon ordú den tsórt san do cheiliúradh ar fad no maidir le saghas no saghsanna tora déiríochta.
(2) Pé uair agus faid a bheidh sé toirmiscthe le hordú do rinneadh fén alt so aon tsaghas áirithe tora déiríochta d'iomportáil isteach i Saorstát Éireann—
(a) ní bheidh sé dleathach d'éinne aon tora déiríochta den tsaghas áirithe sin d'iomportáil isteach i Saorstát Éireann ach amháin fé réim agus do réir cheadúnais chuige sin do deonadh fén gCuid seo den Acht so, agus
(b) cuirfear i gClár na dToirmeasc agus na Srian maidir le hEarraí do Theacht Isteach, atá in alt 42 den Customs Consolidation Act, 1876, agus beidh ann iomportáil an tsaghas áirithe sin tora déiríochta, ar aon tslí seachas fé réim agus do réir cheadúnais den tsórt san roimhráite, agus beidh éifeacht ag an alt san dá réir sin.
(3) Gach duine iomportálfaidh aon tora déiríochta isteach i Saorstát Éireann contrárdha don alt so 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.
Ceadúnaisí chun tora déiríochta d'iomportáil.
30.—(1) Féadfaidh an tAire, más oiriúnach leis é, ar n-a iarraidh sin d'éinne sa bhfuirm agus sa tslí orduithe, ceadúnas do dheonadh don duine sin chun consighneachta áirithe de thora déiríochta d'iomportáil isteach i Saorstát Éireann pé bealach (más aon cheann é), agus fé réir pé coinníollacha agus srianta, is dóich leis an Aire is ceart agus a luadhfa sé sa cheadúnas san.
(2) Déarfaidh agus déanfaidh ceadúnas a deonfar fén alt so a údarú don té dá ndeonfar an ceadúnas san an chonsighneacht de thora déiríochta luadhfar sa cheadúnas san d'iomportáil isteach i Saorstát Éireann an bealach (más aon cheann é), agus fé réir na gcoinníoll agus na srian, a luadhfar sa cheadúnas san.
(3) Féadfaidh an tAire, as a chomhairle féin, ceadúnas do deonadh fén alt so do cheiliúradh aon uair sara mbeidh an chonsighneacht de thora déiríochta le n-a mbaineann an ceadúnas san iomportálta.
CUID VI.
Srian le hIm agus Torthai Bainne d'Easportail.
Toirmeasc ar im agus torthaí bainne d'easportáil.
31.—(1) Pé uair agus chó minic agus is oiriúrach leis é féadfaidh an tAire, le hordú, toirmeasc do chur ar gach substaint no aon tsubstaint acu so leanas d'easportáil o Shaorstát Éireann (go generálta no go dtí aon tír no tíortha áirithe) ar dháta áirithe no dá éis, sé sin le rá:—
(a) im no aon tsaghas no saghsanna áirithe ime (a míneofar in aon tslí is dóich leis an Aire is ceart), no
(b) gach saghas no aon tsaghas no saghsanna áirithe tora bainne.
(2) Féadfaidh an tAire aon uair le hordú, ordú bheidh déanta aige fén bhfo-alt deiridh sin roimhe seo den alt so do cheiliúradh ar fad no maidir le substaint no substaintí áirithe.
(3) Pé uair agus faid a bheidh sé toirmiscthe le hordú do rinneadh fén alt so aon tsubstaint áirithe d'easportáil o Shaorstát Éireann ní bheidh sé dleathach d'éinne aon chuid den tsubstaint sin d'easportáil o Shaorstát Éireann ach amháin fé réim agus do réir cheadúnais chuige sin do deonadh fén gCuid seo den Acht so.
(4) Gach duine easportálfaidh aon tsubstaint o Shaorstát Éireann contrárdha don 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.
(5) Beidh éifeacht ag na forálacha san roimhe seo den alt so fé is dá mbeidís sa Customs Consolidation Act, 1876, agus beidh feidhm agus éifeacht dá réir sin ag forálacha an Achta san mar a leasuítear no leathnuítear san le haon Acht ina dhiaidh sin.
Ceadúnaisí chun im agus torthaí bainne d'easportáil.
32.—(1) Féadfaidh an tAire más oiriúnach leis é, ar n-a iarraidh sin do dhuine ar bith sa bhfuirm agus sa tslí orduithe, ceadúnas do dheonadh don duine sin chun substainte áirithe d'easportáil o Shaorstát Éireann 'na mbeidh a heasportáil o Shaorstát Éireann toirmiscthe de thurus na huaire fén gCuid seo den Acht so agus féadfaidh an tAire pé coinníollacha agus srianta do chur ag gabháil le haon cheadúnas den tsórt san, is dóich leis an Aire is ceart agus a luadhfa sé sa cheadúnas san, maidir le caindíocht, ceann scríbe, am, bealach, saghas an ime no na substainte eile, no maidir le héinní eile.
(2) Déarfaidh agus déanfaidh ceadúnas a deonfar fén alt so a údarú don té dá ndeonfar an ceadúnas san an tsubstaint a luadhfar sa cheadúnas san d'easportáil o Shaorstát Éireann ach san fé réir agus do réir na gcoinníoll agus na srian a luadhfar sa cheadúnas san.
(3) Féadfaidh an tAire aon uair, as a chomhairle féin, ceadúnas do deonadh fén alt so do cheiliúradh ach ní thiocfaidh d'aon cheiliúradh den tsórt san aon easportáil do bheith nea-dhleathach do rinneadh ar aon tsubstaint fé réim agus do réir an cheadúnais sin sarar cuireadh an ceiliúradh san in úil don cheadúnaí fén gceadúnas san.
CUID VII.
Deolchairi ar Im agus ar Thorthai Bainne Easportalta.
Deolchairí d'íoc ar im agus ar thorthaí bainne easportálta.
33.—(1) Íocfaidh an tAire na deolchairí seo leanas, sé sin le rá:—
(a) le gach duine easportálfaidh im an 1adh lá d'Abrán, 1935 no dá éis, deolchaire do réir an ráta oiriúnaigh ar an im a heasportálfar amhlaidh;
(b) le gach duine easportálfaidh aon tora bainne do rinneadh an 1adh lá d'Abrán, 1935, no dá éis, agus gurb é a dhéantóir no dílseánach cláruithe áitreibh uachtarlainne easportálfaidh é, deolchaire do réir an ráta oiriúnaigh ar an tora bainne a heasportálfar amhlaidh;
(c) le gach duine easportálfaidh earra bhídh go gcuirfear ina luighe ar an Aire ina taobh go ndearnadh í i Saorstát Éireann an 1adh lá d'Abrán, 1935, no dá éis, agus gur húsáideadh chun a déanta im do rinneadh i Saorstát Éireann no tora bainne do rinneadh amhlaidh, agus gurb é a déantóir d'easportáil í, deolchaire do réir an ráta ba ráta oiriúnach, tráth déanta na hearra san, ar an méid agus ar an saghas ime no tora bainne do húsáideadh amhlaidh chun na hearra san do dhéanamh.
(2) San alt so cialluíonn an abairt “an ráta oiriúnach” an ráta deolchaire bheidh i bhfeidhm de thurus na huaire ar an substaint go n-úsáidtear an abairt sin ina taobh.
Na rátaí deolchaire ar im agus ar thorthaí bainne.
34.—(1) Féadfaidh an tAire o am go ham, le hordú, rialacháin do dhéanamh ag ordú na rátai deolchaire fén gCuid seo den Acht so ar im uachtarlainne, ar im nách im uachtarlainne, agus ar thorthaí bainne fé seach agus féadfaidh aon uair aon ordú den tsórt san do cheiliúradh no do leasú.
(2) Féadfaidh an tAire, le rialacháin a déanfar fén alt so, gach ní no éinní acu so leanas do dhéanamh, sé sin le rá:—
(a) rátaí deifriúla deolchaire d'ordú do shubstaintí deifriúla agus do shaghsanna deifriúla (a míneofar i pé slí is dóich leis an Aire is ceart) d'aon tsubstaint áirithe;
(b) slite deifriúla d'ordú chun na deolchaire d'áireamh maidir le substaintí deifriúla no saghsanna deifriúla substainte;
(c) an dáta d'ordú ar a dtiocfaidh aon ráta áirithe deolchaire i bhfeidhm.
(3) Gach deolchaire is iníoctha fén gCuid seo den Acht so ar aon tsubstaint roimh theacht i bhfeidhm do rialacháin a déanfar fén gCuid seo den Acht so ag ceapadh an ráta no na rátai deolchaire don tsubstaint sin beidh sí iníoctha do réir an ráta luaidhtear sa Chéad Sceideal a ghabhann leis an Acht so maidir leis an substaint sin.
An deolchaire ar shubstaintí áirithe do chur ar fiunraoi.
35.—(1) Féadfaidh an tAire aon uair, le hordú, a dhearbhú gan aon deolchaire do bheith iníoctha fén gCuid seo den Acht so ar aon tsubstaint no substaintí áirithe no ar aon tsaghas áirithe (a míneofar i pé slí is dóich leis an Aire is ceart) d'aon tsubstaint áirithe a heasportálfar o Shaorstát Éireann tar éis dáta áirithe agus féadfaidh aon uair an t-ordú san do cheiliúradh ar fad no maidir le substaint no substaintí no saghas no saghsanna substainte.
(2) Pé uair a déanfar ordú fén alt so á dhearbhú gan aon deolchaire do bheith iníoctha ar shubstaint áirithe no ar shaghas áirithe substainte, ansan, d'ainneoin éinní atá san Acht so, ní bheidh aon deolchaire iníoctha fén gCuid seo den Acht so ar aon chuid den tsubstaint sin no den tsaghas san substainte (pe'ca aca é) a heasportálfar o Shaorstát Éireann tar éis an dáta luadhfar chuige sin san ordú san agus faid a leanfaidh an t-ordú san i bhfeidhm maidir leis an substaint no leis an saghas san substainte.
Iarrataisí ar dheolchaire d'íoc.
36.—(1) Gach duine adeir go bhfuil sé i dteideal deolchaire fén gCuid seo den Acht so d'íoc leis féadfaidh a iarraidh ar an Aire sa bhfuirm agus sa tslí orduithe an deolchaire sin d'íoc leis.
(2) Beidh i ngach iarratas fén alt so ar dheolchaire d'íoc na mion-innste orduithe i dtaobh an éilimh ar an deolchaire sin agus beidh ina theanta na scríbhinní orduithe bhaineann leis an éileamh san.
CUID VIII.
Praghas Ime do Rialu.
Míniú ar “praghas.”
37.—Sa Chuid seo den Acht so cialluíonn an focal “praghas” an praghas glan gan lascaine, liúntas, ná locáiste ar bith.
An praghas maximum ar im a díolfar ina mhór-choda.
38.—(1) Féadfaidh an tAire o am go ham, le hordú, pé uair is oiriúnach leis é, an praghas maximum do cheapadh ar a bhféadfaidh déantóir aon tsaghas áirithe ime (a míneofar i pé slí is dóich leis an Aire is ceart) an t-im sin do dhíol ina mhór-choda ar dháta áirithe no dá éis.
(2) Féadfaidh an tAire aon uair, le hordú, ceiliúradh no leasú do dhéanamh ar aon ordú do rinne sé roimhe sin fén alt so, le n-a n-áirmhítear ordú do rinneadh fén bhfo-alt so.
(3) Pé uair a bheidh ordú fén alt so i bhfeidhm ag ceapadh praghais mhaximum aon tsaghas áirithe ime ní bheidh sé dleathach d'aon déantóir ime aon im den tsaghas san do dhíol ina mhór-choda ar phraghas is aoirde ná an praghas maximum a bheidh i bhfeidhm fén ordú san ar an dáta ar a seachadfar an t-im sin don cheannuitheoir de thora an díola san.
(4) Gach duine dhíolfaidh aon im contrárdha don 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.
An praghas minimum ar im.
39.—(1) Fé réir forálacha an ailt seo ní bheidh sé dleathach do dhuine ar bith aon im do dhíol, chun a sheachadtha don té cheannóidh é, i Saorstát Éireann ar phraghas is lugha ná an praghas is praghas minimum fén alt so don im sin ar dháta an ime sin do sheachadadh don cheannuitheoir.
(2) Féadfaidh an tAire o am go ham, le hordú, an praghas do cheapadh bheidh, ar dháta áirithe agus as san amach, ina phraghas mhinimum fén alt so ar im d'aon tsaghas áirithe (a míneofar i pé slí is dóich leis an Aire is ceart) agus féadfaidh, le haon ordú den tsórt san, praghas minimum do cheapadh atharóidh do réir gach ní no éinní acu so leanas, sé sin lé rá:—
(a) an méid ime díolfar sa díol san no seachadfar in aon tseachadadh áirithe déanfar de thora an díola san, no
(b) an líomatáiste ina seachadfar an t-im don cheannuitheoir no chun a gcuirfear an t-im don cheannuitheoir, no
(c) modh pacálta an ime sin.
(3) Go dtí go ndéanfaidh an tAire ordú fén alt so ag ceapadh an phraghais no na bpraghsanna bheidh ina phraghas no ina bpraghsanna minimum ar im uachtarlainne agus go dtiocfaidh an t-ordú san i bhfeidhm isiad na praghsanna atá leagtha amach sa Dara Sceideal a ghabhann leis an Acht so is praghsanna minimum fén alt so d'im uachtarlainne.
(4) Feadfaidh an tAire aon uair, le hordú, ceiliúradh no leasú do dhéanamh ar aon ordú do rinne sé roimhe sin fén alt so, le n-a n-áirmhítear ordú do rinneadh fén bhfo-alt so.
(5) Gach duine dhíolfaidh aon im uachtarlainne contrárdha don 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.
(6) Ní bhainfidh éinní san alt so le haon dílseánach cláruithe áitreibh uachtarlainne do dhíol aon ime, ná ní thiocfaidh de go mbeidh sé nea-dhleathach aon dílseánach den tsórt san do dhíol aon ime, ar phraghas is lugha ná an praghas minimum fén alt so le duine sholáthruíonn bainne de ghnáth d'aon uachtarlainn no stáisiún deighilte uachtair leis an dílseánach cláruithe sin más fé réim agus do réir údaráis chuige sin do thug an tAire don dílseanach chláruithe sin a díolfar an t-im sin.
(7) Ní bhainfidh éinní san alt so le haon im den tsórt a luaidhtear i mír (e) d'fho-alt (1) d'alt 16 den Acht Tora Déiríochta, 1924 (Uimh. 58 de 1924), do dhíol le monarchain ime do réir forálacha na míre sin ná le haon im den tsórt a luaidhtear i mír (e) d'fho-alt (1) d'alt 18 den Acht san, do dhíol le monarchain ime do réir forálacha na míre sin.
Connartha ar feitheamh do leasú.
40.—(1) I gcás connradh do dhéanamh roimh dháta an Achta so do rith chun ime do dhíol chun a sheachadtha dá cheannuitheoir i Saorstát Éireann agus gan an t-im do díoladh amhlaidh no gan ach cuid de do sheachadadh don cheannuitheoir roimh an dáta san agus an praghas is iníoctha fén gconnradh san ar an im a bheidh in aon chonsighneacht a seachadfar ar an dáta san no dá éis don cheannuitheoir do bheith níos lugha ná an praghas minimum a bheidh i bhfeidhm fén gCuid seo den Acht so don im sin ar dháta an tseachadtha san isé praghas a bheidh iníoctha fén gconnradh san ar an im a bheidh sa chonsighneacht san sa chás san agus i ngach cás den tsórt san ná an praghas minimum san a bheidh i bhfeidhm amhlaidh ar dháta an tseachadtha san agus tuigfear an connradh san do bheith leasuithe dá réir sin agus beidh éifeacht aige dá réir sin.
(2) I gcás connradh do dhéanamh ar dháta an Achta so do rith no dá éis chun ime do dhíol chun a sheachadtha dá cheannuitheoir i Saorstát Éireann agus gan an praghas is iníoctha fén gconnradh san ar an im sin do bheith níos lugha ná an praghas minimum (dá ngairmtear an bun-phraghas minimum sa bhfo-alt so) a bheidh i bhfeidhm fén gCuid seo den Acht so don im sin ar dháta an chonnartha san agus an bun-praghas minimum d'atharú fén gCuid seo den Acht so roimh an im uile do díoladh amhlaidh do sheachadadh don cheannuitheoir beidh éifeacht sa chás san ag na forálacha so leanas, sé sin le rá:—
(a) más rud é, ar dháta aon chonsighneacht ime do sheachadadh fén gconnradh san, gur mó an praghas minimum (dá ngairmtear an nua-phraghas minimum sa bhfo-alt so) a bheidh i bhfeidhm fén gCuid seo den Acht so don im a bheidh sa chonsighneacht san ná an bunphragas minimum don im sin cuirfear leis an bpraghas is iníoctha fén gconnradh san ar an im a bheidh sa chonsighneacht san an deifriócht a bheidh idir an bunphraghas minimum agus an nua-phraghas minimum don im sin agus tuigfear an connradh san do bheith leasuithe dá réir sin agus beidh éifeacht aige dá réir sin;
(b) más rud é, ar dháta aon chonsighneacht ime do sheachadadh fén gconnradh san, gur lugha an nua-phraghas minimum don im a bheidh sa chonsighneacht san ná an bun-phraghas minimum don im sin bainfear den phraghas is iníoctha fén gconnradh san ar an im a bheidh sa chonsighneacht san an deifríocht a bheidh idir an nua-phraghas minimuum agus an bunphraghas minimum don im sin agus leasófar an connradh san dá réir sin agus beidh éifeacht aige dá réir sin.
CUID IX.
Foralacha Airgeadais.
An ciste tora déiríochta (praghas do dhéanamh seasmhach).
41.—(1) Chó luath agus is féidir é tar éis an Achta so do rith bunóidh an tAire agus cothabhálfaidh ina dhiaidh sin do réir na Coda so den Acht so ciste ar a dtabharfar mar ainm agus mar theideal an ciste tora déiríochta (praghas do dhéanamh seasmhach).
(2) Díreach ar an gciste tora déiríochta (praghas do dhéanamh seasmhach) do bhunú cuirfear deireadh leis an gciste ime cothabháltar do réir an Achta Tora Déiríochta (Praghas do Dhéanamh Seasmhach), 1932 (Uimh. 10 de 1932), agus déanfar an méid (más aon mhéid é) a bheidh an uair sin i gcreidiúint don chiste ime sin d'aistriú chun an chiste tora déiríochta (praghas do dhéanamh seasmhach) agus d'íoc isteach ann.
(3) Íocfar isteach sa chiste tora déiríochta (praghas do dhéanamh seasmhach) an t-airgead uile do gheobhaidh an tAire o am go ham ar scór aon dleachta fén Acht so agus fós gach táille chlárathachta do gheobhaidh an tAire o am go ham fén Acht so.
(4) Íocfar amach as an gciste tora déiríochta (praghas do dhéanamh seasmhach)—
(a) na deolchairí uile is iníoctha o am go ham fén Acht so, agus
(b) na deolchairí agus an t-airgead eile uile is iníoctha tar éis an Achta so do rith fén Acht Tora Déiríochta (Praghas do Dhéanamh Seasmhach), 1932, agus dob iníoctha amhlaidh as an gciste ime do bunuíodh fén Acht san dá mb' ann fós don chiste sin an uair sin.
(5) Íocfar amach as an gciste tora déiríochta (praghas do dhéanamh seasmhach) isteach sa Stát-Chiste no chun tairbhe don Stát-Chiste, pé tráthanna agus i pé slí ordóidh an tAire Airgid, na méideanna san a chinnfidh an tAire Airgid, tar éis do dul i gcomhairle leis an Aire, do bheith có-ionann leis na méideanna do híocadh amach as airgead do sholáthruigh an tOireachtas in aghaidh tuarastal agus costaisí daoine bheidh ceaptha agus ag gníomhú mar chigirí chun crícheanna Coda II den Acht so.
(6) Beidh sé dleathach don Aire pé rann-íoca is dóich leis is ceart ag féachaint do staid airgeadais an chiste tora déiríochta (praghas do dhéanamh seasmhach) agus do chúrsaí eile an cháis d'íoc amach as an gciste sin mar chabhair d'aon scéim a cheadóidh sé chun díol ime do rialáil.
(7) Pé uair nách leor an t-airgead a bheidh i gcreidiúint don chiste tora déiríochta (praghas do dhéanamh seasmhach) chun íoctha na n-íocaíocht a ceangailtear no a húdaruítear leis an alt so d'íoc amach as an gciste sin íocfaidh an tAire, amach as airgead a sholáthróidh an tOireachtas agus isteach sa chiste sin, pé suimeanna is gá chun go bhféadfar na híocaíochtaí sin d'íoc amach as an gciste sin.
(8) Déanfar i pé slí ordóidh an tAire Airgid méid iomlán na suimeanna uile a híocfar isteach sa chiste tora déiríochta (praghas do dhéanamh seasmhach) fén bhfo-alt deiridh sin roimhe seo den alt so in aon bhliain airgeadais d'íoc amach as an gciste sin agus isteach sa Stát-Chiste no chun tairbhe don Stát-Chiste tráth nách déanaí ná an chéad 31adh lá de Bhealtaine tar éis deireadh na bliana airgeadais sin.
Cuntaisí an chiste tora déiríochta (praghas do dhéanamh seasmhach).
42.—(1) Cuirfidh an tAire fé ndeár pé cuntaisí ordóidh an tAire Airgid o am go ham do choimeád ar fháltaisí agus caiteachaisí an chiste tora déiríochta (praghas do dhéanamh seasmhach) agus, fé cheann sé mí tar éis deireadh gach bliana airgeadais, cuirfidh na cuntaisí coimeádfar amhlaidh in aghaidh na bliana airgeadais sin go dtí an tArd-Scrúdóir chun iad d'iniúchadh.
(2) Iniúchfaidh agus deimhneoidh an t-Ard-Scrúdóir na cuntaisí uile cuirfear chuige do réir an ailt seo, agus bhéarfaidh tuarasgabháil ortha agus déanfaidh an tAire Airgid na cuntaisí sin agus iad iniúchta amhlaidh, maraon le tuarasgabháil an Ard-Scrúdóra ortha, do leagadh fé bhráid Dáil Éireann chó luath agus is féidir é tar éis na tuarasgabhála san do thabhairt ortha.
Costaisí.
43.—Sa mhéid go gceadóidh an tAire Airgid é is amach as airgead a sholáthróidh an tOireachtas a híocfar na costaisí uile fé n-a raghaidh an tAire fén Acht so agus ná deintear aon tsocrú eile ina gcóir leis an Acht so.
CUID X.
Foralacha Ilghneitheacha.
Pionós mar gheall ar ráitisí bréagacha.
44.—Gach duine bhéarfaidh don Aire no do chigire aon tuarasgabháil, tuairisceán, no ráiteas eile i scríbhinn, is eol dó bheith bréagach no mí-threorach in aon phonc táchtach, d'fhonn aon deolchaire, clárú, ceadúnas no sochar no buntáiste eile fén Acht so no dá bhuadh d'fháil no do mhéadú do féin no do dhuine ar bith eile no d'fhonn aon dleacht no oblagáid eile fén Acht so do sheachaint no do laigheadú do féin no do dhuine ar bith eile beidh sé ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear fíneáil ná raghaidh thar cúig púint fhichead do chur air no, más rogha leis an gCúirt é, príosúntacht ar feadh téarma ar bith nách sia ná trí mhí no an fhíneáil sin agus an phríosúntacht san le chéile.
Breacacháin a choimeádfaidh déantóirí, etc.
45.—(1) Beidh sé de dhualgas ar gach duine bheidh cláruithe i gclár a bheidh á choimeád do réir an Achta so agus ar gach duine ag á mbeidh dleachtanna iníoctha no le n-a mbeidh deolchairí iníoctha fén Acht so pé breacacháin do choimeád no a chur fé ndeár pé breacacháin do choimeád ordóidh an tAire do sna daoine sin a choimeád agus féadfar a cheangal ar dhaoine deifriúla den tsórt 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 té 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 á mbeidh aon dleacht iníoctha no le n-a mbeidh aon deolchaire iníoctha fén Acht so—
(a) go dteipfidh air pé breacacháin do choimeád no a chur fé ndeár pé breacacháin 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 hiontrála 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 thaisbeáint, do thaisbeáint no a chur fé ndeár é 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 míthreorach 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 másé an chéad chionta den tsórt san aige é agus, másé an dara cionta no aon chionta den tsórt san ina dhiaidh sin aige é, fíneáil ná raghaidh thar céad púnt no príosúntacht ar feadh aon tréimhse nách sia ná sé mhí 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) tuigfear gur iarr cigire go cuibhe ar an duine ag á 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 dhuine eile d'fhuirinn chléireachais an duine sin; agus
(c) más duine bheidh ar fostú in áitreabh a bheidh ar únaeracht no ar seilbh ag duine ag á mbeidh dleacht iníoctha no le n-a mbeidh deolchaire iníoctha fén Acht so a dhiúltóidh no más ar dhuine den tsórt san a theipfidh breacachán no scríbhinn eile do thaisbeáint chun go n-iniúchfaí é tuigfear gurb é únaer an áitreibh sin do dhiúltuigh no gurb air do theip amhlaidh.
Tuairisceáin o dhéantóirí, etc.
46.—(1) Féadfaidh an tAire, le hordú, rialacháin do dhéanamh chun gach críche no aon chríche acu so leanas, sé sin le rá, chun a ordú cadiad na tuairisceáin do bhéarfaidh daoine uatha bheidh cláruithe i gclár a bheidh á choimeád do réir an Achta so agus fós déantóirí, díoltóirí, ceannuitheoirí, easportálaithe, agus iomportálaithe ime no aon tora bainne agus cé hiad do bheárfaidh agus cadiad na hamannta do bhéarfaid agus cadé an fhuirm ina dtabharfaid na tuairisceáin sin uatha.
(2) Gach n-aon gur gá dho do réir rialachán a déanfar fén alt so aon tuairisceán do thabhairt uaidh a horduítear leis na rialacháin sin bhéarfaidh uaidh an tuairisceán san go cuibhe do réir na rialachán san agus má theipeann ar éinne den tsórt san no má fhaillíonn sé an tuairisceán san do thabhairt uaidh 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.
Clárú áitreibh do chealú ar dhuine do chiontú no ar é do theip air dleacht d'íoc, etc.
47.—(1) Má deintear dílseánach cláruithe aon áitreibh a bheidh cláruithe fén Acht Tora Déiríochta, 1924 (Uimh. 58 de 1924), de chiontú i gcionta fé alt den Acht so no má theípeann air no má fhaillíonn sé aon dleacht d'íoc leis an Aire is gá dho d'íoc fén Acht so no má theipeann air no má fhaillíonn sé aon bhreacachán do choimeád no aon tuairisceán do thabhairt uaidh is gá dho do réir an Achta so do choimeád no do thabhairt uaidh féadfaidh an tAire clárú an áitreibh sin do chealú.
(2) Sara ndeinidh an tAire clárú aon áitreibh do chealú fén alt so bhéarfa sé fógra coicís ar a laighead i scríbhinn don dílseánach chláruithe i dtaobh é bheith ar intinn an clárú san do chealú amhlaidh agus breithneoidh aon chúis a phléidhfidh an dílseánach san leis sara mbeidh ré an fhógra san istigh agus féadfaidh, más oiriúnach leis é, a chur fé ndeár fiosrúchán do dhéanamh i dtaobh an scéil.
Eolas d'fhoillsiú.
48.—(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 tuairisceán áirithe ná aon chuid áirithe do thuairisceán do bhéarfar do réir an Achta so d'fhoillsiú ná do nochtadh ach amháin chun crícheanna cúisimh fén Acht so.
(3) Féadfaidh an tAire o am go ham pé eolas staitistíochta is oiriúnach leis (le n-a n-áirmhítear staitistíocht as tuairisceáin do bhéarfar do réir an Achta so), maidir le staid trádála an ime, do bhailiú agus d'fhoillsiú.
Rangú maidir le príomh-chóghléas marguithe.
49.—Gach tagairt san Acht so don Aire do mhíniú saghsanna deifriúla substainte léireofar í mar thagairt fholuíonn rangú do réir easportála, díola, marguithe, iomportála no deighleála eile bheidh ar siúl ag príomh-chóghléas marguithe agus é ag obair fé rialacha cheadóidh an tAire agus do réir deighleála den tsórt chéanna bheidh ar siúl ag aon duine eile.
Ciontaí do chúiseamh.
50.—Féadfaidh an tAire no féadfar ar agra an Aire, mar chúisitheoir, gach cionta fé aon alt den Acht so do chúiseamh.
CEAD SCEIDEAL
Na Ratai Deolchaire ar Im agus ar Thorthai Bainne.
£ | s. | d. | ||
1. Ar im uachtarlainne do seachadadh ar díol i Saorstát Éireann agus ar ar híocadh dleacht do réir an ráta oiriúnaigh ... | 3 | 4 | 0 | an cmt. |
2. Ar gach sórt eile ime uachtarlainne ... | 1 | 5 | 0 | an cmt. |
3. Ar im, nách im uachtarlainne, do bhí ar únaeracht agus ar seilbh ag á easportálaí | ||||
an 31adh lá de Mhárta, 1935 ... | 1 | 12 | 8 | an cmt. |
4. Ar gach sórt eile ime nách im uachtarlainne ... ... ... ... | 1 | 5 | 0 | an cmt. |
5. Ar uachtar stánuithe ... ... ... | 7 | 6 | an cmt. | |
6. Ar uachtar scaoilte gur 50 per cent. no os a chionn a chothrom de gheir bhainne | 10½ | an galún | ||
7. Ar uachtar scaoilte gur lugha ná 50 per cent. a chothrom de gheir bhainne ... | 5¼ | an galún | ||
8. Ar cháis neamh-oibrithe ... ... | 8 | 0 | an cmt. | |
9. Ar cháis oibrithe ... ... ... | 8 | 0 | an cmt. | |
10. Ar bhainne chódhlúite (lán-uachtair) ... | 2 | 8 | an cmt. | |
11. Ar bhainne thiormuithe no phúdaruithe (lán-uachtair) ... ... ... | 8 | 0 | an cmt. |
DARA SCEIDEAL
Praghsanna Minimum Ime Uachtarlainne.
£ | s. | d. | ||
1. Ar im uachtarlainne do seachadadh don cheannuitheoir no do cuireadh chuige i gcontae-bhuirg Bhaile Atha Cliath, i gcontae Bhaile Atha Cliath, no i mbailecheanntar Bhrí Chualann— | ||||
(i) i gcás consighneachta nách lugha ná 20 cmt. ... ... ... | 7 | 1 | 0 | an cmt. |
(ii) i gcás consighneachta is lugha ná 20 cmt. ... ... ... | 7 | 5 | 0 | an cmt. |
2. Ar gach sórt eile ime uachtarlainne— | ||||
(i) i gcás consighneachta nách lugha ná 5 cmt. ... ... ... | 7 | 1 | 0 | an cmt. |
(ii) i gcás consighneachta is lugha ná 5 cmt. ... ... ... | 7 | 5 | 0 | an cmt. |
Number 21 of 1935.
DAIRY PRODUCE (PRICE STABILISATION) ACT, 1935.
ARRANGEMENT OF SECTIONS
Preliminary and General.
Section | |
Partial continuance of the Dairy Produce (Price Stabilisation) Act, 1932. |
Registration of Sellers of Non-Creamery Butter.
Fees on applications for registration or renewal of registration. | |
Levies on Butter and Milk Products.
Levy on Imported Butter and Restriction on the Importation of Butter.
Restriction on the Importation of Milk and Milk Products.
Restriction on the Exportation of Butter and Milk Products.
Bounties on Exported Butter and Milk Products.
Control of the Price of Butter.
Financial Provisions.
Miscellaneous Provisions.
Cancellation of registration of premises on conviction or failure to pay levy, etc. | |
Classification in relation to a central marketing organisation. | |
Rates of bounty on butter and on milk products
Minimum prices of creamery butter
Acts Referred to | |
No. 58 of 1924 | |
No. 10 of 1932 | |
No. 3 of 1925 | |
Number 21 of 1935.
DAIRY PRODUCE (PRICE STABILISATION) ACT, 1935.
PART I.
Preliminary and General.
Short title.
1.—This Act may be cited as the Dairy Produce (Price Stabilisation) Act, 1935.
Definitions.
2.—In this Act—
the expression “the Minister” means the Minister for Agriculture;
the word “creamery” means premises which are either registered in the register of creameries kept in pursuance of the Dairy Produce Act, 1924 (No. 58 of 1924), or the subject of a licence under section 42 of that Act;
the expression “creamery butter” means butter manufactured in a creamery and not subsequently blended with any butter which was not manufactured in a creamery;
the expression “non-creamery butter” means butter which is not creamery butter;
the expression “butter factory” means premises on which butter is, by way of trade, blended, reworked, or subjected to any other treatment, but not so as to cease to be butter;
the expression “the Kerry cattle area” means the area in respect of which it is for the time being declared by regulations made under the Live Stock Breeding Act, 1925 (No. 3 of 1925), that bulls of all breeds other than the Kerry breed are unsuitable for that area;
the word “inspector” means a person authorised in writing (either generally or for a special purpose) by the Minister to exercise the powers conferred on an inspector by this Act;
the word “prescribed” means prescribed by regulations made by the Minister under this Act.
Definition of milk products.
3.—(1) The following and no other substances shall be milk products for the purposes of this Act, that is to say tinned cream, bulk cream, raw cheese, processed cheese, condensed milk, and dried or powdered milk, and also all substances which are for the time being milk products for the purposes aforesaid by virtue of an order made under this section.
(2) The Minister may from time to time by order declare that any substance (other than butter and the substances specifically mentioned in the next preceding sub-section of this section) derived directly or indirectly from milk shall be a milk product for the purposes of this Act and may at any time by order amend or revoke any such order.
(3) Whenever and so long as an order under this section declaring a substance to be a milk product for the purposes of this Act is in force such substance shall be a milk product for those purposes.
Regulations.
4.—(1) The Minister may by order make regulations prescribing any matter or thing referred to in this Act as prescribed or to be prescribed.
(2) Every regulation made by the Minister under this or any other section of this Act shall, as soon as may be after it is made, be laid before each House of the Oireachtas, and if either such House shall, within the next twenty-one days on which such House has sat after such regulation is laid before it, pass a resolution annulling such regulation, such regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done under such regulation.
Partial continuance of the Dairy Produce (Price Stabilisation) Act, 1932.
5.—(1) Notwithstanding the expiration on the 31st day of March, 1935, of the Dairy Produce (Price Stabilisation) Act, 1932 (No. 10 of 1932), the following provisions shall have effect and shall be deemed to have come into operation immediately upon and to have had effect as from the said expiration, that is to say:—
(a) every levy which became due and payable before but was unpaid at the expiration of the said Act shall be payable and recoverable under the said Act;
(b) every sum received or recovered by the Minister by virtue of the next preceding paragraph of this section shall, until the butter fund maintained under the said Act has been wound up in pursuance of this Act, be paid into the said butter fund and shall thereafter be paid into the dairy produce (price stabilisation) fund;
(c) every bounty which would have been payable under the said Act (if it had not expired) in respect of goods exported from Saorstát Eireann before such expiration but was not in fact paid before such expiration, shall be payable under and in accordance with the said Act;
(d) every bounty payable by virtue of the next preceding paragraph of this section shall, until the said butter fund has been wound up in pursuance of this Act, be paid out of the said butter fund and thereafter shall be paid out of the dairy produce (price stabilisation) fund;
(e) the said butter fund shall be maintained and managed under and in accordance with the said Act until it is wound up in pursuance of this Act;
(f) every person alleged to have committed an offence under any section of the said Act Before the expiration thereof may, after such expiration, be charged with and prosecuted for such offence and, if found guilty thereof, be punished therefor in accordance with the said Act;
(g) the said Act shall be deemed to continue and to have continued in force so far and for so long as may be necessary to give full force and effect to the provisions of this section.
(2) No action or other legal proceeding whatsoever, whether civil or criminal, shall lie or be maintainable against the Revenue Commissioners or against any officer of customs and excise for or in respect of any act or thing done, whether before or after the passing of this Act, by the Revenue Commissioners or by any officer of customs and excise for the purpose or in the course of preventing the importation into Saorstát Eireann, during the period which began on the 1st day of April, 1935, and ended on the 27th day of April, 1935, of any article the importation of which into Saorstát Eireann during that period without a licence in that behalf would have been unlawful if the Dairy Produce (Price Stabilisation) Act, 1932, and every order made under that Act which was in force on the 31st day of March, 1935, had continued to be in force during the whole, of the said period.
PART II.
Registration of Sellers of Non-Creamery Butter.
Registers of certain butter vendors.
6.—(1) The Minister shall cause to be kept the following registers, that is to say:—
(a) a register (to be called and known and in this Act referred to as the register of producers of non-creamery butter) of persons who sell non-creamery butter of their own manufacture, and
(b) a register (to be called and known and in this Act referred to as the register of distributors of non-creamery butter) of persons who acquire non-creamery butter either for resale or for use in a butter factory.
(2) There shall be entered in each of the registers kept in pursuance of this section the full name, address and description of every person registered therein and, in the case of the register of distributors of non-creamery butter, a description of the premises in respect of which such person is registered in such register sufficient to identify such premises and the limits and extent thereof.
Applications for registration.
7.—(1) Any person who carries on or proposes to carry on the business of selling non-creamery butter of his own manufacture shall be entitled to be registered in the register of producers of non-creamery butter on applying therefor in accordance with this section.
(2) Any person who carries on or proposes to carry on the business of acquiring non-creamery butter either for resale or for use in a butter factory shall be entitled to be registered in the register of distributors of non-creamery butter on applying therefor in accordance with this section.
(3) Every application for registration in either of the registers kept in pursuance of this Part of this Act shall be made to the Minister in the prescribed form and manner and shall contain the prescribed particulars.
(4) Where any person desires to be registered in both of the registers kept in pursuance of this Part of this Act he shall make a separate application in respect of each such register.
Duration and renewal of registration.
8.—(1) The first registration of a person in a register kept in pursuance of this Part of this Act shall (unless it is previously cancelled under this Part of this Act) continue in force up to and including the 31st day of January next after the commencement of such registration and shall then expire unless renewed under this section.
(2) Every person registered in a register kept in pursuance of this Part of this Act shall be entitled, on applying to the Minister in the prescribed form and manner and within the prescribed time before the expiration of such registration, to have his registration in such register renewed.
(3) Every renewal of the registration of a person in a register kept in pursuance of this Part of this Act shall commence on the 1st day of February next after the application for such renewal and shall (unless previously cancelled under this Part of this Act) continue in force up to and including the next following 31st day of January and shall then expire unless renewed under this section.
(4) Where an application for the renewal of the registration of a person in a register kept in pursuance of this Part of this Act is made after, but not more than one month after, the expiration of such registration, the Minister may, if he so thinks fit, renew such registration retrospectively as on and from the 1st day of February next after such expiration.
Fees on applications for registration or renewal of registration.
9.—(1) On every application for registration or renewal of registration in a register kept in pursuance of this Part of this Act there shall be paid to the Minister whichever of the following fees is applicable, that is to say—
(a) in the case of an application for registration or renewal of registration in the register of producers of non-creamery butter, the fee of five shillings, and
(b) in the case of an application for registration or renewal of registration in the register of distributors of non-creamery butter, the fee of one pound in respect of each separate premises in respect of which such registration or renewal is so applied for,
and the due payment of such fee shall be a condition precedent to the entertainment of the application by the Minister.
(2) All fees payable under this section shall be collected and taken in such manner as the Minister for Finance shall from time to time direct.
(3) The Public Offices Fees Act, 1879, shall not apply in respect of any fees payable under this section.
Certificate of registration.
10.—(1) The Minister may, on the application of any person who is registered in a register kept in pursuance of this Part of this Act, issue to such person a certificate of his registration in such register.
(2) When a person to whom a certificate of registration has been issued under this section ceases to be registered in the manner stated in such certificate, such person shall within three days after such cesser or, where such cesser is occasioned by the death of such person, the personal representative of such person shall within one month after such death, deliver to the Minister such certificate of registration.
(3) If any person who is required by this section to deliver to the Minister a certificate of registration fails or neglects so to do within the time limited in that behalf by 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 two pounds and to a further fine not exceeding five shillings for every day during which such offence is continued.
Prohibition of unregistered businesses.
11.—(1) Subject to the provisions of this section, it shall not be lawful for any person, on or after the appointed day, to carry on the business of selling non-creamery butter of his own manufacture unless such person is registered in the register of producers of non-creamery butter.
(2) Subject to the provisions of this section, it shall not be lawful for any person, on or after the appointed day, to carry on the business of acquiring non-creamery butter either for resale or for use in a butter factory unless such person is registered in the register of distributors of non-creamery butter.
(3) The foregoing provisions of this section shall not apply to or operate to prohibit—
(a) the sale of butter to a person who is registered in the register of distributors of non-creamery butter, or
(b) the carrying on of a business of acquiring non-creamery butter for resale or for use in a butter factory, where all the non-creamery butter acquired for the purposes of such business is acquired from persons who are registered in a register kept in pursuance of this Part of this Act, or
(c) the sale of butter under and in accordance with an exemption licence granted under this Part of this Act.
(4) Every person who carries on any business in contravention of this section shall be guilty of an offence under this section and shall be liable on summary conviction thereof, in the case of a first such offence, to a fine not exceeding five pounds and, in the case of a second or any subsequent such offence, to a fine not exceeding twenty pounds, together with, in every case, a further fine not exceeding five pounds for every day during which such offence continues.
(5) The Minister may by order appoint a day to be the appointed day for the purposes of this section, and in this section the expression “the appointed day” means the day so appointed.
Alteration and cancellation of registration.
12.—(1) The Minister may at any time alter or amend any entry in a register kept in pursuance of this Part of this Act on the application of the person to whom such entry relates or for the purpose of correcting any error or inaccuracy in such entry.
(2) The Minister shall, upon the application of a person registered in a register kept in pursuance of this Part of this Act, cancel the registration of such person in such register.
(3) The Minister may at any time, without any such application as aforesaid, cancel any registration in a register kept in pursuance of this Part of this Act if he is satisfied—
(a) that such registration was obtained by fraud or misrepresentation, whether fraudulent or innocent, or
(b) that the person registered in such register has ceased to carry on the business in respect of which he was so registered, or
(c) that the person registered in such register, if an individual, has died, or, if a body corporate, has been dissolved, or
(d) that the person registered in such register has contravened any provision of or any regulation made under this Act.
(4) Before cancelling (otherwise than in accordance with an application in that behalf made under this section) the registration of any person who is registered in a register kept in pursuance of this Part of this Act, the Minister shall give to such person or to his personal representative or liquidator (as the case may be) at least fourteen days notice in writing of his intention so to cancel such registration, and shall consider any representations made within fourteen days after the service of such notice by such person or personal representative or liquidator (as the case may be) and shall, if requested, cause an inquiry to be held in relation to the matter.
(5) Any such notice as is mentioned in the next preceding sub-section of this section may be served by delivering it to the person to whom it is addressed or by sending it by post to such person addressed to him at his last known place of abode.
(6) Where the Minister has cancelled under this section the registration of any person, the Minister may at any time thereafter refuse to register such person in any register kept in pursuance of this Part of this Act.
Evidence of contents of registers.
13.—(1) Every register kept in pursuance of this Part of this Act shall—
(a) be deemed to be in the proper custody when in the custody of the Minister or of an officer of the Minister authorised in that behalf by the Minister, and
(b) be admissable in evidence without further proof, on production from the proper custody.
(2) Prima facie evidence of any entry in any register kept in pursuance of this Part of this Act may be given in any court or any legal proceedings by the production of a copy of such entry purporting to be certified to be a true copy by an officer of the Minister authorised in that behalf by the Minister, and it shall not be necessary to prove the signature of such officer or that he was in fact such officer or was so authorised.
(3) A certificate purporting to be under the hand of an officer of the Minister authorised in that behalf by the Minister, that any person specified in such certificate is not entered in the register kept in pursuance of this Part of this Act which is specified in such certificate shall be conclusive evidence of the matters so certified, and it shall not be necessary to prove the signature of such officer, or that he was in fact such officer, or was so authorised.
(4) Any person may—
(a) inspect any register kept in pursuance of this Part of this Act on payment of a fee of one shilling;
(b) obtain a copy, certified in the manner hereinbefore mentioned to be a true copy, of any entry in any such register on payment of a fee of sixpence for each folio or part of a folio of seventy-two words in such copy;
(c) obtain such certificate as is hereinbefore mentioned that any person specified in such certificate is not registered in a specified register kept in pursuance of this Part of this Act on payment of a fee of two shillings and sixpence for each such certificate.
Publication of contents of registers, etc.
14.—(1) The Minister may publish, in such manner as he may think fit, all or any of the matters entered in any register kept in pursuance of this Part of this Act, and notice of any cancellation or alteration of registration in any such register.
(2) No individual return or part of a return furnished in pursuance of this Part 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 to him pursuant to this Part of this Act) as he may think fit with respect to the extent of the businesses carried on by persons registered in a register kept in pursuance of this Part of this Act.
(4) So far as is reasonably practicable, no statistical information published under this section shall contain any particulars which would enable and person to identify such particulars as being particulars relating to any individual person, business, or concern without the consent of that person or of the proprietor of that business or concern.
Inspection of registered premises.
15.—(1) An inspector shall be entitled at all reasonable times to enter the premises in respect of which any person is registered or has applied to be registered in a register kept in pursuance of this Part of this Act and to inspect such premises and the plant, appliances, and equipment therein and all butter in such premises.
(2) An inspector may (subject to the production by him if so required of his authority in writing as such inspector) at all reasonable times enter upon and have free access to the interior of any premises in which he believes or suspects that butter is sold or is exposed, kept, or stored for sale and may there search for any such butter and examine all butter found on such search and also inspect and take extracts from any records found on such premises relative to dealings in or transactions relating to butter.
(3) Every person who shall obstruct or impede an inspector in the exercise of any of the powers conferred on him by this section shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding five pounds.
Exemption licences.
16.—(1) Subject to the provisions of this section, the Minister may, if he so thinks fit, on an application in that behalf being made to him in the prescribed form and manner, grant to the person making such application a licence (in this Part of this Act referred to as an exemption licence) to sell during the period mentioned in such licence the quantity of non-creamery butter specified in such licence.
(2) Every exemption licence shall contain and be subject to the following conditions, that is to say:—
(a) all butter sold under such licence shall have been made by the licensee on a farm owned or worked by the licensee and shall have been so made from milk supplied by cows owned by the licensee; and
(b) the total quantity of butter sold in any one week by the licensee shall not exceed such quantity as may be prescribed by regulations made under this section or, if no such regulations are made, ten pounds; and
(c) the butter sold under such licence shall not be sold to any person for resale by such person.
(3) The Minister may attach to an exemption licence all such further or other conditions as he shall think proper and shall specify in such licence.
(4) The Minister may at any time revoke an exemption licence.
(5) Every licensee under an exemption licence who fails to comply with any of the conditions contained in such licence shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding two pounds.
PART III.
Levies on Butter and Milk Products.
Imposition of a levy on certain substances.
17.—(1) There shall be paid to the Minister, in respect of the several months (in this section referred to as levy months) hereinafter specified in relation to each person, a levy by the persons, on the substances, and at the rates hereinafter mentioned, that is to say:—
(a) by every registered proprietor of creamery premises, a levy, in respect of the month of April, 1935, and every subsequent levy month, at the appropriate rate on all butter manufactured on such premises on or after the 1st day of April, 1935, which either was delivered on sale or was manufactured for some other person by such proprietor in the levy month, except butter which was exported from Saorstát Eireann by such proprietor;
(b) by every registered proprietor of premises registered in the register of butter factories kept in pursuance of the Dairy Produce Act, 1924 (No. 58 of 1924), or in the register of non-manufacturing exporters kept in pursuance of the same Act, a levy, in respect of the month of April, 1935, and every subsequent levy month beginning before the appointed day, at the appropriate rate on all non-creamery butter acquired by such proprietor on or after the 1st day of April, 1935, which was delivered on sale by such proprietor in the levy month, except butter which was exported from Saorstát Eireann by such proprietor or was delivered on sale by such proprietor to the registered proprietor of any other premises registered in either of the said registers;
(c) by every person on whom notice was served under section 14 of the Dairy Produce (Price Stabilisation) Act, 1932 (No. 10 of 1932), a levy, in respect of the month of April, 1935, and every subsequent levy month beginning before the appointed day at the appropriate rate, on all non-creamery butter acquired by such person on or after the 1st day of April, 1935, which was delivered on sale by such person in the levy month, except butter which was acquired from or delivered on sale to the registered proprietor of premises registered in either of the registers mentioned in the next preceding paragraph of this sub-section;
(d) by every person registered in the register of producers of non-creamery butter kept in pursuance of this Act, a levy, in respect of every levy month beginning on or after the appointed day, at the appropriate rate on all non-creamery butter manufactured by such registered person on or after the 1st day of April, 1935, which was delivered on sale in the levy month by such registered person to any person not registered in either of the registers kept in pursuance of this Act;
(e) by every person registered in the register of distributors of non-creamery butter kept in pursuance of this Act, a levy, in respect of every levy month beginning on or after the appointed day, at the appropriate rate on all non-creamery butter acquired by such registered person on or after the 1st day of April, 1935, which was delivered on sale in the levy month by such registered person to any person not registered in either of the registers kept in pursuance of this Act, except butter which was exported from Saorstát Eireann by such registered person.
(2) If and when the Minister has fixed, by regulations made under this Part of this Act, a rate or rates of levy in respect of any particular milk product, there shall be paid to the Minister, in respect of every levy month commencing after the date on which such regulations come into force, by every person who manufactures such milk product a levy at the appropriate rate on the whole of such milk product of his own manufacture which is either delivered on sale by him or used by him in the manufacture of other goods in such levy month, except so much of such milk product as is exported by him from Saorstát Eireann.
(3) Every levy imposed by this section shall be payable monthly and, in the case of every levy in respect of a levy month which ended before the passing of this Act, shall become due and be paid on the seventh day after the date of the passing of this Act and, in every other case, shall become due and be paid on the seventh day after the expiration of the levy month in respect of which it is payable.
(4) The Minister shall by order appoint a day to be the appointed day for the purposes of this section.
(5) In this section—
the expression “the appointed day” means the day appointed by the Minister to be the appointed day for the purposes of this section, and
the expression “the appropriate rate” means the rate of levy for the time being in force on the substance in respect of which the said expression is used.
Rates of levy on certain substances.
18.—(1) The Minister may from time to time by order make regulations prescribing the rates of levy under this Part of this Act on creamery butter, non-creamery butter, and milk products respectively, and may at any time by order revoke or amend any such order.
(2) The Minister may by regulations made under this section do all or any of the following things, that is to say:—
(a) prescribe different rates of levy on different substances and on different classes (defined in such manner as the Minister shall think proper) of any particular substance;
(b) prescribe different methods of calculating the levy in respect of different substances;
(c) prescribe the date on which any particular rate of levy shall come into force.
(3) The rates at which the levy under this Part of this Act on butter shall be payable in respect of the month of April, 1935, and every subsequent levy month commencing before regulations under this section fixing rates of levy on butter have come into operation shall be as follows, that is to say, on creamery butter thirty-nine shillings per cwt., and on non-creamery butter thirty-nine shillings per cwt.
Suspension of levy on particular substances.
19.—(1) The Minister may at any time by order declare that there shall be no levy under this Part of this Act in respect of any month beginning after the end of a specified levy month (ending after the date of such order) on any specified substance or substances or on any specified class (defined in such manner as the Minister shall think proper) of any particular substance, and may at any time revoke any such order either wholly or in respect of one or more substances or classes of substance.
(2) Whenever an order under this section declaring that there shall be no levy on a particular substance or class of substance has been made, then, notwithstanding anything contained in this Act, no levy shall be payable or recoverable under this Part of this Act on the said substance or class of substance (as the case may be) in respect of any month which begins after the end of the levy month specified in that behalf in such order and while such order remains in force in respect of such substance or class of substance (as the case may be), and no such month shall be a levy month for the purposes of this Part of this Act.
Special provisions for the Kerry cattle Area.
20.—(1) Notwithstanding anything contained in this Part of this Act, the Minister may by order make special regulations in relation to the levy under this Part of this Act on non-creamery butter manufactured in the Kerry cattle area or at any place situate outside that area but not more than five miles from the nearest point on the boundary of the said area, and the Minister may, by such regulations, do all or any of the following things, that is to say:—
(a) fix special rates of levy in respect of such butter;
(b) prescribe the method of calculating the amount of the butter in the hands of any one person to which such special rates of levy will apply;
(c) restrict such special rates of levy to butter acquired through or from dealers specially authorised in that behalf by the Minister;
(d) fix the date on which all or any such special rates of levy shall come into force;
(e) make such further or other provisions as the Minister shall think proper for securing to butter manufactured as aforesaid the full benefit of such special rates of levy.
(2) No regulation made under this section shall be void, in whole or in part, merely because it is inconsistent with any provision contained in this Part of this Act.
Recovery of amount of a levy.
21.—(1) Every sum payable by any person to the Minister for or on account of a levy under this Part of this Act shall be a simple contract debt due by such person to the Minister and shall be recoverable accordingly by the Minister from such person in any Court of competent jurisdiction.
(2) In any legal proceedings by the Minister against any person for any money claimed to be due by such person to the Minister on foot of a levy under this Part of this Act, a certificate under the official seal of the Minister certifying that such person was liable under this Part of this Act to pay a levy of a specified amount on a specified substance in respect of a specified levy month and that a specified sum is due and unpaid by such person on foot of such levy shall be conclusive evidence as to the liability for and amount of such levy and prima facie evidence as to the amount which is due and unpaid by such person in respect of such levy.
Returns of dealings in substances liable to a levy.
22.—(1) Every person liable under this Part of this Act to pay a levy shall, within seven days after the expiration of the levy month in respect of which such levy is payable or, where such levy month ended before the passing of this Act, within seven days after the date of such passing, send in the prescribed form and manner to the Minister the prescribed particulars of the manufacture, sale, acquisition, and other dealings with or in the substance in respect of which such levy is payable.
(2) Every person required by this section to send particulars to the Minister who fails, on any occasion on which such particulars are so required to be sent by him, to send such particulars in accordance with this section shall be guilty of an offence under this section and shall be liable on summary conviction thereof, in the case of a first such offence, to a fine not exceeding twenty pounds and, in the case of a second or any subsequent such offence, to a fine not exceeding one hundred pounds.
Determination of disputes.
23.—(1) The amount of the levy on any particular substance payable by any particular person under this Part of this Act in respect of any levy month shall be determined by the Minister.
(2) Every question or dispute which shall arise as to whether a person is liable to pay a levy under this Part of this Act or in relation to any matter, whether of fact or opinion, involved in or incidental to the determination of the amount of any levy payable under this Part of this Act by any person in respect of any particular levy month shall be determined by the Minister.
PART IV.
Levy on Imported Butter and Restriction on the Importation of Butter.
Prohibition of import of butter.
24.—(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) Every person who imports any butter in contravention of this section 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) 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.
Imposition of a levy on imported butter.
25.—(1) There shall be paid to the Minister, by every person who imports into Saorstát Eireann any butter under a licence in that behalf granted under this Part of this Act, a levy at the appropriate rate on the butter so imported.
(2) The levy payable under this section on any butter shall be payable and paid immediately before the issue of the licence under this Part of this Act for the importation of such butter, and the payment of such levy shall be a condition precedent to the issue of such licence.
(3) Where a licence for the importation of butter has been granted and issued to a person under this Part of this Act and it is subsequently shown to the satisfaction of the Minister that no butter or less butter than is authorised by such licence has been imported under such licence, the Minister may, if he so thinks fit and subject to compliance with such conditions (including surrender of such licence) as he may think proper to impose, repay (as the case may require) the whole or the appropriate proportion of the levy paid under this section on the issue of such licence.
Rate of levy on imported butter.
26.—(1) The Minister may from time to time by order make regulations prescribing the rates of levy under this Part of this Act on imported butter, and may at any time by order revoke or amend any such order.
(2) The Minister may by regulations made under this section prescribe different rates of levy for different classes (defined in any manner which the Minister shall think proper) of butter and prescribe the date on which any particular rate of levy shall come into force.
(3) In this Part of this Act, the expression “appropriate rate” means the rate of levy for the time being in force under this section in respect of the class of butter in relation to which the said expression is used.
Suspension of levy on imported butter.
27.—(1) The Minister may at any time by order declare that there shall be no levy under this Part of this Act on butter or on any particular class or classes (defined in any manner which the Minister shall think proper) of butter imported into Saorstát Eireann after a specified date, and may at any time revoke any such order either wholly or in respect of one or more classes of butter.
(2) Whenever an order under this section declaring that there shall be no levy on butter or on a particular class of butter has been made, then, notwithstanding anything contained in this Act, no levy shall be payable or chargeable under this Part of this Act on any butter or any butter of such class (as the case may be) imported into Saorstát Eireann after the date specified in that behalf in such order and while such order remains in force in respect of such butter.
PART V.
Restriction on the Importation of Milk and Milk Products.
Definition of dairy produce.
28.—For the purposes of this Part of this Act the following and no other substances shall be or be deemed to be dairy produce and the expression “dairy produce” shall be construed accordingly, that is to say, whole milk and all milk products.
Prohibition of importation of dairy produce.
29.—(1) The Minister may, whenever and so often as he thinks it expedient so to do, by order prohibit the importation into Saorstát Eireann on or after a specified date of all or any particular classes or class (defined in such manner as the Minister shall think proper) of dairy produce and may at any time by order revoke any such order either wholly or in respect of one or more classes of dairy produce.
(2) Whenever and so long as the importation into Saorstát Eireann of any particular class of dairy produce is prohibited by an order made under this section—
(a) it shall not be lawful for any person to import into Saorstát Eireann any dairy produce of that particular class save under and in accordance with a licence in that behalf granted under this Part of this Act, and
(b) the importation of the said particular class of dairy produce otherwise than under and in accordance with such licence as aforesaid 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.
(3) Every person who imports into Saorstát Eireann any dairy produce in contravention of this section shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding twenty pounds.
Licences to import dairy produce.
30.—(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 to import into Saorstát Eireann a specified consignment of dairy produce by such route (if any) and subject to such conditions and restrictions as the Minister shall think proper and shall specify in such licence.
(2) A licence granted under this section shall be expressed and shall operate to authorise the person to whom such licence is granted to import into Saorstát Eireann the consignment of dairy produce specified in such licence by the route (if any) and subject to the conditions and restrictions specified in such licence.
(3) The Minister may, at his absolute discretion, revoke a licence granted under this section at any time before the consignment of dairy produce to which such licence relates has actually been imported.
PART VI.
Restriction on the Exportation of Butter and Milk Products.
Prohibition of exportation of butter and milk products.
31.—(1) The Minister may, whenever and so often as he thinks it expedient so to do, by order prohibit the exportation from Saorstát Eireann (either generally or to any particular country or countries) on or after a specified date of all or any of the following substances, that is to say:—
(a) butter or any particular classes or class (defined in any manner which the Minister shall think proper) of butter, or
(b) all or any particular kinds or kind of milk product.
(2) The Minister may at any time by order revoke, either wholly or in respect of one or more specified substances, an order made by him under the next preceding sub-section of this section.
(3) Whenever and so long as the exportation from Saorstát Eireann of any substance is prohibited by an order made under this section, it shall not be lawful for any person to export from Saorstát Eireann any of such substance save under and in accordance with a licence in that behalf granted under this Part of this Act.
(4) Every person who exports from Saorstát Eireann any substance in contravention of this section 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.
(5) The foregoing provisions of this section shall have effect as though they were included in the Customs Consolidation Act, 1876, and the provisions of that Act, as amended or extended by any subsequent Act, shall apply and have effect accordingly.
Licences to export butter and milk products.
32.—(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 to export from Saorstát Eireann a specified substance the export of which from Saorstát Eireann is for the time being prohibited under this Part of this Act, and the Minister may attach to any such licence such conditions and restrictions, whether as to quantity, destination, time, route, class of butter or other substance, or any other matter, as the Minister shall think proper and shall specify in such licence.
(2) A licence granted under this section shall be expressed and shall operate to authorise the person to whom such licence is granted to export from Saorstát Eireann the substance specified in such licence but subject to and in accordance with the conditions and restrictions specified in such licence.
(3) The Minister may at any time, at his absolute discretion, revoke a licence granted under this section, but no such revocation shall invalidate or render unlawful the exportation of any substance which was actually exported under and in accordance with such licence before such revocation was communicated to the licensee under such licence.
PART VII.
Bounties on Exported Butter and Milk Products.
Payment of bounties on exported butter and milk products.
33.—(1) There shall be paid by the Minister the following bounties, that is to say:—
(a) to every person who exports butter on or after the 1st day of April, 1935, a bounty at the appropriate rate on the butter so exported;
(b) to every person who exports any milk product which was manufactured on or after the 1st day of April, 1935, and is exported by the manufacturer thereof or by the registered proprietor of creamery premises, a bounty at the appropriate rate on the milk product so exported;
(c) to every person who exports an article of food in respect of which it is shown to the satisfaction of the Minister that such article was manufactured in Saorstát Eireann on or after the 1st day of April, 1935, and that butter manufactured in Saorstát Eireann or a milk product similarly manufactured was used in the manufacture of such article, and that such article was exported by the manufacturer thereof, a bounty at the rate which was, at the time of the manufacture of such article, the appropriate rate on the quantity and class of butter or milk product so used in the manufacture of such article.
(2) In this section the expression “the appropriate rate” means the rate of bounty for the time being in force on the substance in respect of which the said expression is used.
Rates of bounty on butter and milk products.
34.—(1) The Minister may from time to time by order make regulations prescribing the rates of bounty under this Part of this Act on creamery butter, non-creamery butter, and milk products respectively, and may at any time revoke or amend any such order.
(2) The Minister may by regulations made under this section do all or any of the following things, that is to say:—
(a) prescribe different rates of bounty on different substances and on different classes (defined in such manner as the Minister shall think proper) of the same substance;
(b) prescribe different methods of calculating the bounty in respect of different substances or classes of substance;
(c) prescribe the date on which any particular rate of bounty shall come into force.
(3) All bounties payable under this Part of this Act on any substance before regulations made under this Part of this Act fixing the rate or rates of bounty on such substance have come into force shall be payable at the rate specified in the First Schedule to this Act in respect of such substance.
Suspension of bounty on particular substances.
35.—(1) The Minister may at any time by order declare that no bounty shall be payable under this Part of this Act on any specified substance or substances or on any specified class (defined in such manner as the Minister shall think proper) of any particular substance exported from Saorstát Eireann after a specified date, and may at any time revoke such order either wholly or in respect of one or more substances or classes of substance.
(2) Whenever an order under this section declaring that no bounty shall be payable on a particular substance or class of substance has been made, then, notwithstanding anything contained in this Act, no bounty shall be payable under this Part of this Act on any of the said substance or class of substance (as the case may be) exported from Saorstát Eireann after the date specified in that behalf in such order and while such order remains in force in respect of such substance or class of substance.
Applications for payment of bounty.
36.—(1) Every person who claims to be entitled to be paid a bounty under this Part of this Act may apply to the Minister in the prescribed form and manner for payment of such bounty.
(2) Every application under this section for payment of a bounty shall contain or be accompanied by the prescribed particulars and the prescribed documents of or relating to the claim for such bounty.
PART VIII.
Control of the Price of Butter.
Definition of “price.”
37.—In this Part of this Act the word “price” means the net price without any discount, allowance, or abatement whatsoever.
Maximum price for butter sold wholesale.
38.—(1) The Minister may, from time to time whenever he thinks it expedient so to do, by order fix the maximum price at which any specified class (defined in such manner as the Minister shall think proper) of butter may be sold wholesale on or after a specified date by the manufacturer thereof.
(2) The Minister may at any time by order revoke or amend any order previously made by him under this section, including an order made under this sub-section.
(3) Whenever an order under this section fixing the maximum price of any particular class of butter is in force, it shall not be lawful for any manufacturer of butter to sell wholesale any butter of the said class at a price greater than the maximum price which is in force under such order on the date on which such butter is delivered to the purchaser in pursuance of such sale.
(4) Every person who sells any butter in contravention of this section 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.
Minimum price for butter.
39.—(1) Subject to the provisions of this section it shall not be lawful for any person to sell any butter for delivery to the purchaser thereof in Saorstát Eireann at a price which is less than the price which is, on the date of the delivery of such butter to the purchaser, the minimum price under this section in respect of such butter.
(2) The Minister may from time to time by order fix the price which shall, as on and from a specified date, be the minimum price under this section in respect of butter of any specified class (defined in such manner as the Minister shall think proper), and may by any such order fix a minimum price varying in accordance with all or any of the following things, that is to say:—
(a) the quantity of butter included in such sale or in any one delivery in pursuance of such sale, or
(b) the area in which the butter is delivered to the purchaser or to which the butter is forwarded for the purchaser, or
(c) the method of packing such butter.
(3) Until an order fixing the price or prices which shall be the minimum price or prices of creamery butter has been made by the Minister under this section and has come into force the prices set forth in the Second Schedule to this Act shall be the minimum prices under this section in respect of creamery butter.
(4) The Minister may, at any time, by order revoke or amend any order previously made by him under this section, including an order made under this sub-section.
(5) Every person who shall sell any butter in contravention of this section 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) Nothing in this section shall apply to or render unlawful any sale of butter at less than the minimum price under this section by the registered proprietor of creamery premises to a regular supplier of milk to any creamery or cream separating station owned by such registered proprietor, where such sale takes place under and in accordance with an authorisation in that behalf given by the Minister to such registered proprietor.
(7) Nothing in this section shall apply to any sale to a butter factory in accordance with the provisions of paragraph (e) of sub-section (1) of section 16 of the Dairy Produce Act, 1924 (No. 58 of 1924), of any such butter as is mentioned in that paragraph, or to any sale to a butter factory in accordance with the provisions of paragraph (e) of sub-section (1) of section 18 of the said Act of any such butter as is mentioned in that paragraph.
Amendment of pending contracts.
40.—(1) Whenever a contract for the sale of butter for delivery to the purchaser thereof in Saorstát Eireann was entered into before the date of the passing of this Act, and either none or part only of the butter the subject of such sale was delivered to the purchaser before the said date, and the price payable under such contract for the butter contained in any consignment delivered to the purchaser on or after the said date is less than the minimum price in force under this Part of this Act in respect of such butter on the date of such delivery, then and in every such case the price payable under the said contract for the butter contained in such consignment shall be the said minimum price so in force on the said date of delivery and the said contract shall be deemed to be amended and shall have effect accordingly.
(2) Whenever a contract for the sale of butter for delivery to the purchaser thereof in Saorstát Eireann is entered into on or after the date of the passing of this Act, and the price payable under such contract for such butter is not less than the minimum price (in this sub-section referred to as the original minimum price) in force under this Part of this Act in respect of such butter on the date of such contract, and the original minimum price is altered under this Part of this Act before all the butter the subject of such sale has been delivered to the purchaser, then and in such case the following provisions shall have effect, that is to say:—
(a) if, on the date of the delivery of any consignment of butter under the said contract, the minimum price (in this sub-section referred to as the new minimum price) in force under this Part of this Act in respect of the butter contained in such consignment is greater than the original minimum price in respect of such butter, the price payable under the said contract for the butter contained in such consignment shall be increased by the difference between the original minimum price and the new minimum price in respect of such butter, and the said contract shall be deemed to be amended and shall have effect accordingly;
(b) if, on the date of the delivery of any consignment of butter under the said contract, the new minimum price in respect of the butter contained in such consignment is less than the original minimum price in respect of such butter, the price payable under the said contract for the butter contained in such consignment shall be reduced by the difference between the new minimum price and the original minimum price in respect of such butter, and the said contract shall be amended and shall have effect accordingly.
PART IX.
Financial Provisions.
The dairy produce (price stabilisation) fund.
41.—(1) As soon as may be after the passing of this Act, the Minister shall establish and thereafter maintain in accordance with this Part of this Act a fund to be styled and known as the dairy produce (price stabilisation) fund.
(2) Immediately upon the establishment of the dairy produce (price stabilisation) fund, the butter fund maintained in pursuance of the Dairy Produce (Price Stabilisation) Act, 1932 (No. 10 of 1932), shall be wound up and the amount (if any) then standing to the credit of the said butter fund shall be transferred to and paid into the dairy produce (price stabilisation) fund.
(3) There shall be paid into the dairy produce (price stabilisation) fund all moneys from time to time received by the Minister on foot of any levy under this Act and also all registration fees from time to time received by the Minister under this Act.
(4) There shall be paid out of the dairy produce (price stabilisation) fund—
(a) all bounties from time to time payable under this Act, and
(b) all bounties and other moneys which are payable after the passing of this Act under the Dairy Produce (Price Stabilisation) Act, 1932, and would be so payable out of the butter fund established under that Act if that fund were then still in existence.
(5) There shall be paid out of the dairy produce (price stabilisation) fund into or for the benefit of the Exchequer, at such times and in such manner as the Minister for Finance shall direct, such amounts as the Minister for Finance, after consultation with the Minister, shall determine to be equivalent to the amounts paid out of moneys provided by the Oireachtas in respect of the salaries and expenses of persons appointed and acting as inspectors for the purposes of Part II of this Act.
(6) It shall be lawful for the Minister to pay out of the dairy produce (price stabilisation) fund such contributions towards any scheme approved of by him for the regulation of the sale of butter as he shall think proper having regard to the financial position of the said fund and the other circumstances of the case.
(7) Whenever the moneys standing to the credit of the dairy produce (price stabilisation) fund are insufficient to meet the payments required or authorised by this section to be made out of that fund, the Minister shall, out of moneys provided by the Oireachtas, pay into the said fund such sums as may be necessary to enable the said payments to be made out of the said fund.
(8) The aggregate amount of all sums paid into the dairy produce (price stabilisation) fund under the next preceding sub-section of this section in any financial year shall, not later than the 31st day of May next after the expiration of such financial year be paid out of the said fund into or for the benefit of the Exchequer in such manner as the Minister for Finance shall direct.
Accounts of the dairy produce (price stabilisation) fund.
42.—(1) The Minister shall cause to be kept such accounts as the Minister for Finance shall from time to time direct of the receipts and expenditures of the dairy produce (price stabilisation) fund and shall, within six months after the expiration of every financial year, transmit the accounts so kept in respect of such financial year to the Comptroller and Auditor-General for audit.
(2) All accounts transmitted to the Comptroller and Auditor-General in pursuance of this section shall be audited, certified and reported upon by the Comptroller and Auditor-General, and such accounts as so audited and the report of the Comptroller and Auditor-General thereon shall be laid before Dáil Eireann by the Minister for Finance as soon as may be after the making of the said report thereon.
Expenses.
43.—All expenses incurred by the Minister under this Act and not otherwise provided for by 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 X.
Miscellaneous Provisions.
Penalty for false statements.
44.—Every person who, for the purpose of obtaining or increasing, for himself or any other person, any bounty, registration, licence or other benefit or advantage under or by virtue of this Act or avoiding or reducing, for himself or any other person, any levy or other obligation under this Act, shall make to the Minister or an inspector any report, return, or other written statement which is to his knowledge false or misleading in any material respect shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding twenty-five pounds or, at the discretion of the Court, to imprisonment for any term not exceeding three months or to both such fine and such imprisonment.
Records to be kept by manufacturers, etc.
45.—(1) It shall be the duty of every person registered in a register kept in pursuance of this Act and of all 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 entries; 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 such offence, to a fine not exceeding fifty pounds and, in the case of a second or any subsequent such 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) 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
(c) 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.
46.—(1) The Minister may by order make regulations for all or any of the following purposes, that is to say, prescribing the returns to be made by persons registered in a register kept in pursuance of this Act and by manufacturers, vendors, purchasers, exporters, and importers of butter or of any milk product, and the persons by whom, the times at which, and the form in which such returns are to be made.
(2) Every person who is required by regulations made under this section to make any return prescribed by such regulations shall duly make such return in accordance with such regulations, and if any such person shall fail or neglect so to make such return 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.
Cancellation of registration of premises on conviction or failure to pay levy, etc.
47.—(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.
48.—(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.
Classification in relation to a central marketing organisation.
49.—Every reference in this Act to the definition by the Minister of different classes of a substance shall be construed as including classification by reference to exportation, sale, marketing, importation or other dealing by a central marketing organisation operating under rules approved by the Minister and a similar dealing by any other person.
Prosecution of offences.
50.—Every offence under any section of this Act may be prosecuted by or at the suit of the Minister as prosecutor.
FIRST SCHEDULE.
Rates of Bounty on Butter and on Milk Products.
£ | s. | d. | ||
1. On creamery butter which was delivered on sale in Saorstát Eireann and on which a levy at the appropriate rate was paid | 3 | 4 | 0 | per cwt. |
2. On all other creamery butter | 1 | 5 | 0 | per cwt. |
3. On non-creamery butter which was in the ownership and possession of the exporter thereof on the 31st day of March, 1935 | 1 | 12 | 8 | per cwt. |
4. On all other non-creamery butter | 1 | 5 | 0 | per cwt. |
5. On tinned cream | 7 | 6 | per cwt. | |
6. On bulk cream the milk-fat content of which is 50 per cent, and upwards | 10½ | per gallon | ||
7. On bulk cream the milk-fat content of which is less than 50 per cent | 5¼ | per gallon | ||
8. On raw cheese | 8 | 0 | per cwt. | |
9. On processed cheese | 8 | 0 | per cwt. | |
10. On condensed milk (full cream) | 2 | 8 | per cwt. | |
11. On dried or powdered milk (full cream) | 8 | 0 | per cwt. |
SECOND SCHEDULE.
Minimum Prices of Creamery Butter.
£ | s. | d. | ||
1. On creamery butter delivered or forwarded to the purchaser in the county borough of Dublin, the county of Dublin, or the urban district of Bray— | ||||
(i) in the case of a consignment of not less than 20 cwts. | 7 | 1 | 0 | per cwt. |
(ii) in the case of a consignment of less than 20 cwts. | 7 | 5 | 0 | per cwt. |
2. On all other creamery butter— | ||||
(i) in the case of a consignment of not less than 5 cwts. | 7 | 1 | 0 | per cwt. |
(ii) in the case of a consignment of less than 5 cwts. | 7 | 5 | 0 | per cwt. |