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Uimhir 37 de 1925.
ACHT SIÚICRE BHIATAIS (CONGNAMH AIRGID), 1925.
Congnamh airgid mar gheall ar shiúicre áirithe a déanfar sa tSaorstát.
1.—(1) Fé réir forálacha an Achta so agus fé réir na rialachán a déanfar fé, féadfidh an tAire, amach as airgead a sholáthróidh an tOireachtas, congnamh airgid d'íoc, do réir na rátaí seo a leanas, ar scór siúicre a déanfar i Saorstát Éireann i rith na tréimhse deich mblian dar tosach an 1adh lá de Dheire Fomhair, 1926, as biatas siúicre a saothruíodh i Saorstát Éireann, sé sin le rá:—
(a) ar scór siúicre den tsórt san a déanfar sa chéad mhonarchain a bunófar i Saorstát Éireann agus a ceadúnófar chun siúcre do dhéanamh ann as biatas siúicre a saothruíodh i Saorstát Éireann, congnamh airgid do réir na rátaí a luaidhtear sa Chéad Sceideal a ghabhann leis an Acht so, agus
(b) ar scór siúicre den tsórt san a déanfar in aon mhonarchain eile den tsórt san, congnamh airgid do réir pé rátaí a hordófar o am go ham le rialacháin a déanfar fén Acht so ach gan iad do bheith, in aon chás, níos mó ná na rátaí fé seach a luaidhtear sa Chéad Sceideal a ghabhann leis an Acht so.
(2) Ní bheidh aon chongnamh airgid iníoctha fén Acht so ar scór aon tsiúicre a déanfar as biatas siúicre a saothruíodh aon bhliain de sna blianta 1926, 1927, agus 1928 mar a dtaisbeántar chun sástacht an Aire, maidir leis an bpraghas d'íoc no a íocfidh déantóir an tsiúicre sin ar an mbiatas as ar dineadh an siúicre sin, nách lú é ná an praghas a luaidhtear chuige sin sa Dara Sceideal a ghabhann leis an Acht so.
(3) Gach congnamh airgid a híocfar fén Acht so mar gheall ar aon tsiúicre, is leis an té a dhin an siúicre a híocfar é, no le hionadaí pearsanta no (i gcás cuideachtan) le socrathóir an duine sin, agus i gcás ar bith íocfar é amhlaidh pé tráthanna agus áireofar é i pé slí agus in aghaidh pé caindíochtaí siúicre a hordófar le rialacháin a déanfar fén Acht so.
(4) Is ar an Aire a déanfar gach éileamh ar íoc congnamh airgid fén Acht so agus isé an tAire a thabharfidh breith air agus ní bheidh dul thar breith an Aire ar aon éileamh den tsórt san, ach féadfidh an tAire í do cheiliúra no do leasú aon uair mar gheall ar chalaois, ar mhí-aithris chúise, no ar earráid.
Leasú ar an Finance (No. 2) Act, 1915.
2.—Déanfar Cuid III. den Chéad Sceideal a ghabhann leis an Finance (No. 2) Act, 1915, mar a leasuítear é le fo-alt (2) d'alt 6 den Finance Act, 1922, do léiriú agus beidh éifeacht aige fé is dá gcuirtí an mhír seo a leanas ann in ionad na míre 3 atá anois ann, sé sin le rá:—
“3. The Revenue Commissioners may, with the consent of the Minister for Finance, make regulations prohibiting the manufacture of sugar from home grown beet except by persons holding a licence and having made entry for the purpose, fixing the duration and date of expiration of such licences, and regulating, with a view to verifying claims for subsidies under this Act, the manufacture of sugar and the warehousing and removal from the factory of sugar.”
Oblagáidí cuideachtana a gheibheann congnamh airgid.
3.—(1) Gach éinne le n-a n-íocfar congnamh airgid fén Acht so ar scór siúicre a dineadh aon bhliain chuntasaíochta, tabharfa sé don Aire laistigh de dheich lá is ceithre fichid tar éis deire na bliana cuntasaíochta san cuntas cothromaíochta in aghaidh na bliana cuntasaíochta san agus é iniúchta go cuibhe ag iniúchóir cáilithe agus fós cuntas sochair agus dochair in aghaidh na bliana cuntasaíochta céanna agus é iniúchta sa tslí chéanna.
(2) An cuntas cothromaíochta agus an cuntas sochair agus dochair a tabharfar don Aire mar adubhradh déanfar amach iad ar pé slí a hordófar le rialacháin a déanfar fén Acht so agus, i gcás cuideachtan fé riail na nAchtanna Cuideachtan, 1908 go 1924, beidh sa chuntas chothromaíochta san (i dteanta éinní eile a héilítear leis na rialacháin sin) achmaireacht ar chaipital, ar shócmhainní, agus ar fhiachaisí na cuideachtan, agus, i gcás éinne eile, achmaireacht ar an gcaipital, ar na sócmhainní, agus ar na fiachaisí a húsáidtear i ngnó an tsiúicre do dhéanamh agus, ina theanta san, i ngach cás, pé mion-innste a thaisbeánfidh cineál na sócmhainní agus na bhfiachaisí sin agus an tslí in ar dineadh amach luach na mbun-tsócmhainní.
(3) Ar a n-iarraidh air tabharfidh gach éinne den tsórt san roimhráite don Aire pé mínithe is dó leis an Aire is ceart d'éileamh maidir le haon chuntas chothromaíochta no cuntas sochair agus dochair a thug an duine sin uaidh do réir an ailt seo.
(4) Déanfidh an tAire cóip de gach cuntas cothromaíochta agus de gach cuntas sochair agus dochair a tabharfar do do réir an ailt seo do leaga fé bhráid gach Tighe den Oireachtas laistigh de mhí tar éis an cuntas cothromaíochta agus an cuntas sochair agus dochair sin do bheith tugtha dho amhlaidh.
(5) Má dhineann éinne faillí i gcó-líona aon cheann d'fhorálacha an ailt seo beidh an duine sin ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair féadfar fíneáil ná raghaidh thar cúig púint do chur air in aghaidh gach lae a leanfidh an fhaillí.
(6) San alt so cialluíonn an focal “iniúchóir cáilithe” iniúchóir go bhfuil aige pé cáilíochtaí a hordófar le rialacháin a déanfar fén Acht so agus cialluíonn agus foluíonn an focal “bliain chuntasaíochta” aon tréimhse go ndéanfar amach cuntaisí bliantúla na cuideachtan ina haghaidh.
Ioc páigh chothruim.
4.—An págh a íocfidh duine a bheidh ag éileamh congnaimh airgid fén Acht so leis na daoine a bheidh ar fostú aige ag déanamh an tsiúicre, no in éinní a bhaineann le déanamh an tsiúicre, go mbeidh an congnamh airgid á éileamh ar a scór, ní bheidh sé níos lú ná mar a bheadh iníoctha dá mbeadh an siúicre sin á dhéanamh fé chonnra idir an Aire agus an duine sin ina mbeadh clás i dtaobh páigh chothruim, clás do bheadh do réir mar a héileofí le haon rún do rithfadh Dáil Éireann agus a bheadh i bhfeidhm de thurus na huaire i dtaobh connracha do dhéanfadh Airí agus Ranna Rialtais.
Féadfidh an tAire rialacháin do dhéanamh.
5.—Féadfidh an tAire le hordú rialacháin do dhéanamh chun gach críche no aon chríche acu so a leanas, sé sin le rá:—
(a) éinní no aon rud d'ordú dá dtagartar san Acht so mar ní no mar rud a horduíodh no a hordófar le rialacháin a dineadh fén Acht so;
(b) na riachtanaisí, na có-aontuithe, agus an fhianaise d'ordú a có-líonfar, a déanfar, no a tabharfar ag daoine atá ag éileamh congnaimh airgid fén Acht so, no atá chun a dhéanta, agus san chun a gceart chun an chongnaimh airgid sin agus méid an chongnaimh sin do chruthú.
Iocaíochtaí iomarcacha d'fháil thar n-ais.
6.—(1) Má fachtar aon uair go bhfuair éinne mar chongnamh airgid fén Acht so aon íocaíocht ná raibh teideal dleathach aige chúichi no chun coda dhi, féadfar méid na híocaíochta san no na coda san den íocaíocht, pé méid é agus gan dochar d'aon fhreagarthacht choiriúil mar gheall air, do bhaint amach le himeachta síbhialta ar agra Phríomh-Atúrnae Shaorstáit Éireann san Ard-Chúirt, sa Chúirt Chuarda, no sa Chúirt Dúithche.
(2) In aon imeachta fén alt so beidh deimhniú i scríbhinn, fé láimh an Aire, á rá go bhfuair duine íocaíocht de mhéid áirithe mar chongnamh airgid fén Acht so agus ná raibh teideal dleathach ag an duine sin chun na híocaíochta san no chun coda áirithe dhi, beidh sé ina fhianaise dho-chlaoite ar na nithe sin mar adubhradh iad sa deimhniú san.
Ciontaí agus pionóisí.
7.—(1) Gach éinne a dhéanfidh sárú no aon bhrise (le gníomh no le faillí) ar aon rialachán a dhin an tAire fén Acht so, beidh sé ciontach i gcionta fén alt so agus beidh sé inphionósuithe dá réir sin.
(2) Má dhineann éinne, chun congnamh airgid d'fháil fén Acht so dho féin no d'éinne eile, aon ráiteas na aithris chúise i scríbhinn a bheidh bréagach no do chuirfadh duine amú in aon phonc táchtach, beidh an duine sin agus, i gcás cuideachtan no cóluchta ionchorpruithe eile, beidh gach stiúrthóir, bainisteoir, agus rúnaí dhóibh ciontach i gcionta fén alt so agus beidh sé inphionósuithe dá réir sin mar a gcruthuighe sé ná feidir sé agus ná féadfadh sé, le dícheall réasúnta, a fháil amach go raibh an ráiteas bréagach no go gcuirfadh sé duine amú mar adubhradh no, i gcás stiúrthóra, bainisteora, no rúnaí do chólucht ionchorpruithe a dhin an ráiteas no an aithris chúise sin, gur i gan fhios do no gan a thoil a dineadh an ráiteas no an aithris chúise.
(3) Gach éinne a chiontóidh cúirt údaráis achmair i gcionta fén alt so féadfar fíneáil ná raghaidh thar caoga punt do chur air.
(4) Má dhineann na Coimisinéirí Ioncuim, no má dintar ar a n-agra, duine do chúiseamh i gcionta fén alt so, aon fhíneáil a cuirfar fén alt so ar an duine do cúisíodh beidh sí ina pionós máil agus beidh sí ionfhálta dá réir sin.
An tAire.
8.—San Acht so cialluíonn an focal “an tAire” an tAire Airgid.
Gearr-theideal.
9.—Féadfar an tAcht Siúicre Bhiatais (Congnamh Airgid), 1925, do ghairm den Acht so.
CEAD SCEIDEAL.
Ratai Maximum an Chongnaimh Airgid.
Meid an Chongnaimh Airgid in Aghaidh an Chead Meachaint. | |||||||
Grád Fólaruithe an tSiúicre. | Siúicre a dineadh 1adh Deire Fomhair, 1926, no dá éis, agus roimh 1adh Deire Fomhair, 1929 | Siúicre a dineadh 1adh Deire Fomhair, 1929, no dá éis, agus roimh 1adh Deire Fomhair, 1934 | Siúicre a dineadh 1adh Deire Fomhair, 1934, no dá éis, agus roimh 1adh Deire Fomhair, 1936 | ||||
s. | d. | s. | d. | s. | d. | ||
Os cionn 98 ngrád | 24 | 6 | 22 | 6 | 22 | 0 | |
Os cionn 97 gan bheith os cion 98 | 22 | 6.5 | 20 | 8.4 | 20 | 2.9 | |
,, 96 ,, ,, ,, 97 | 21 | 11.4 | 20 | 1.9 | 19 | 8.5 | |
,, 95 ,, ,, ,, 96 | 21 | 4.4 | 19 | 7.4 | 19 | 2.2 | |
,, 94 ,, ,, ,, 95 | 20 | 9.3 | 19 | 1.0 | 18 | 7.9 | |
,, 93 ,, ,, ,, 94 | 20 | 2.3 | 18 | 6.5 | 18 | 1.5 | |
,, 92 ,, ,, ,, 93 | 19 | 7.2 | 18 | 0 | 17 | 7.2 | |
,, 91 ,, ,, ,, 92 | 19 | 0.1 | 17 | 5.5 | 17 | 0.9 | |
,, 90 ,, ,, ,, 91 | 18 | 5.1 | 16 | 11.0 | 16 | 6.5 | |
90 grád no níos lú | .. | nil | nil | nil | |||
Nóta: (1) Más rud é, le linn an siúicre bheith á dhéanamh, go mbeidh diúité custum inéilithe ar iomportáil siúicre den ghrád chéanna pólaruithe déanfar méid an diúité sin ar chéad meáchaint do bhaint as an gcongnamh airgid a luaidhtear sa táible sin roimhe seo.
(2) Má bhíonn diúité máil inéilithe ar an siúicre agus go n-íocfar é, déanfar méid an diúité sin ar chéad meáchaint do chur leis an gcongnamh airgid a luadhtear sa táible sin roimhe seo.
(3) Más mó no más lú ná céad meáchaint méid an tsiúicre, déanfar an congnamh airgid a luaidhtear sa táible agus sna míreanna san roimhe seo do mhéadú no do luíodú (pe'ca aca is gá sa chás) dá réir sin.
DARA SCEIDEAL.
Praghas an Bhiatais.
An Saghas Biatais. | Praghas an Tonna. |
Biataisí a saothruíodh sna blianta 1926, 1927, agus 1928. | 50/- ar chonnra bliana; 54/- ar chonnra trí mblian. |
Chun crícheanna an Sceidil seo:—
(1) Cialluíonn an praghas an praghas is iníoctha ar bhiataisí do bearradh agus do nigheadh sa cheart agus do seachadadh don mhonarchain agus ina bhfuil cúig déag go leith per cent. de shiúicre.
(2) Más mó no más lú ná cúig déag go leith per cent. a bhfuil de shiúicre in aon bhiataisí méadófar no luíodófar an praghas do réir ráta leathréalach in aghaidh gach 0.1 per cent. os cionn no fé bhun an cúig déag go leith pe'ca aca é.
(3) Is ar an modh chun díleagha do dhéanamh le huisce fuar a gheobhfɐr amach cá mhéid siúicre atá i mbiataisí.
Number 37 of 1925.
BEET SUGAR (SUBSIDY) ACT, 1925.
ARRANGEMENT OF SECTIONS
Section | |
Maximum Rates of Subsidy
Price of Beet
Number 37 of 1925.
BEET SUGAR (SUBSIDY) ACT, 1925.
Subsidies on certain home-manufactured sugar.
1.—(1) Subject to the provisions of this Act and the regulations to be made thereunder, the Minister may, out of moneys provided by the Oireachtas, pay subsidies in respect of sugar manufactured in Saorstát Eireann during the period of ten years beginning on the 1st day of October, 1926, from sugar beet grown in Saorstát Eireann at the following rates, that is to say:—
(a) in respect of such sugar manufactured in the first factory established in Saorstát Eireann and licensed for the manufacture of sugar from sugar beet grown in Saorstát Eireann, subsidies at the rates specified in the First Schedule to this Act, and
(b) in respect of such sugar manufactured in any other such factory, subsidies at such rates as shall from time to time be prescribed by regulations made under this Act but not exceeding in any case the respective rates specified in the First Schedule to this Act.
(2) No subsidy shall be payable under this Act in respect of any sugar manufactured from sugar beet grown in any of the years 1926, 1927, and 1928 unless it is shown to the satisfaction of the Minister that the price paid or to be paid by the manufacturer of such sugar for the beet from which the same was manufactured is not less than the price specified in that behalf in the Second Schedule to this Act.
(3) Every subsidy paid under this Act in respect of any sugar shall be paid to the person by whom the sugar was manufactured or the personal representative or (in the case of a company) the liquidator of such person, and in any case shall be so paid at such times and calculated in such manner and on such quantities of sugar as shall be prescribed by regulations made under this Act.
(4) All claims for payment of a subsidy under this Act shall be made to and determined by the Minister and the decision of the Minister on any such claim shall be final and conclusive, but may be revoked or amended at any time by the Minister on the ground of fraud, misrepresentation, or mistake.
Amendment of Finance (No. 2) Act, 1915.
2.—Part III. of the First Schedule to the Finance (No. 2) Act, 1915, as amended by sub-section (2) of section 6 of the Finance Act, 1922, shall be construed and have effect as if the following paragraph were inserted therein in lieu of the paragraph 3 now contained therein, that is to say:—
“3. The Revenue Commissioners may, with the consent of the Minister for Finance, make regulations prohibiting the manufacture of sugar from home-grown beet except by persons holding a licence and having made entry for the purpose, fixing the duration and date of expiration of such licences, and regulating, with a view to verifying claims for subsidies under this Act, the manufacture of sugar and the warehousing and removal from the factory of sugar.”
Obligations of companies receiving subsidies.
3.—(1) Every person to whom a subsidy is paid under this Act in respect of sugar manufactured in any accounting year shall within ninety days after the end of such accounting year furnish to the Minister a balance sheet for such accounting year duly audited by a qualified auditor and also a profit and loss account for the same accounting year similarly audited.
(2) The balance sheet and profit and loss account to be furnished as aforesaid shall be drawn up in such manner as shall be prescribed by regulations made under this Act, and such balance sheet shall contain (in addition to any other matter required by such regulations) in the case of a company governed by the Companies Acts, 1908 to 1924, a summary of the company's capital, assets, and liabilities, and in the case of any other person a summary of the capital, assets, and liabilities employed in the business of manufacturing sugar, together with, in every case, such particulars as will disclose the nature of such assets and liabilities and the manner in which the value of the fixed assets was arrived at.
(3) Every such person as aforesaid shall on demand furnish to the Minister such explanations as the Minister shall think proper to require in respect of any balance sheet or profit and loss account furnished by such person pursuant to this section.
(4) A copy of every balance sheet and profit and loss account furnished to the Minister pursuant to this section shall be laid by him before each House of the Oireachtas within one month after such balance sheet and profit and loss account are so furnished to him.
(5) If any person makes default in complying with any of the provisions of this section such person shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding five pounds for every day during which the default continues.
(6) In this section the expression “qualified auditor” means an auditor possessing such qualifications as shall be prescribed by regulations made under this Act and the expression “accounting year” means and includes any period in respect of which the annual accounts of the company are made up.
Payment of fair wages.
4.—The wages paid by a person claiming a subsidy under this Act to the persons employed by him in or in connection with the manufacture of the sugar in respect of which the subsidy is claimed shall not be less than would be payable if such manufacture were carried on under a contract between the Minister and such person containing a fair wage clause which complied with the requirements of any resolution of Dáil Eireann for the time being in force in relation to contracts made by Ministers and Government Departments.
Minister may make regulations.
5.—The Minister may by order make regulations for all or any of the following purposes, that is to say:—
(a) prescribing any matter or thing which is in this Act referred to as prescribed or to be prescribed by regulations made under this Act;
(b) prescribing the requirements, agreements, and evidence to be complied with, entered into, or given by persons claiming or intending to claim subsidies under this Act for the purposes of proving their right to and the amount of such subsidies.
Recovery of overpayments.
6.—(1) If it is found at any time that any person has obtained any payment by way of subsidy under this Act to which or to part of which he was not lawfully entitled, the amount of that payment or of that part of the payment may, irrespective of the amount thereof and without prejudice to any criminal liability in respect thereof, be recovered by civil proceedings at the suit of the Attorney-General of Saorstát Eireann in either the High Court, the Circuit Court, or the District Court.
(2) In any proceedings under this section a certificate in writing signed by the Minister stating that a person has obtained a payment of specified amount by way of subsidy under this Act and that such person was not lawfully entitled to such payment or to a specified part thereof shall be conclusive evidence of those matters as stated in such certificate.
Offences and penalties.
7.—(1) Every person who contravenes or commits any breach (whether of commission or omission) of any regulation made by the Minister under this Act shall be guilty of an offence under this section and be punishable accordingly.
(2) If any person for the purposes of obtaining a subsidy under this Act for himself or any other person makes any statement or representation in writing which is false or misleading in any material particular, such person and, in the case of a company or other incorporated body, every director, manager, and secretary thereof shall be guilty of an offence under this section and be punishable accordingly unless he proves he did not know and could not with reasonable diligence have ascertained that the statement was false or misleading as aforesaid or, in the case of a director, manager, or secretary of an incorporated body making such statement or representation, that the statement or representation was made without his knowledge or without his consent.
(3) Every person convicted by a court of summary jurisdiction of an offence under this section shall be liable to a fine not exceeding fifty pounds.
(4) Where a prosecution for an offence under this section is brought by or at the suit of the Revenue Commissioners any fine imposed under this section on the person prosecuted shall be an excise penalty and be recoverable accordingly.
The Minister.
8.—In this Act the expression “the Minister” means the Minister for Finance.
Short title.
9.—This Act may be cited as the Beet Sugar (Subsidy) Act, 1925.
FIRST SCHEDULE.
Maximum Rates of Subsidy.
Degree of polarisation of Sugar. | Amount of Subsidy on One Hundred-weight. | ||||||||||
Sugar manufactured on or after 1st October 1926 and before 1st October 1929. | Sugar manufactured on or after 1st October 1929 and before 1st October 1934. | Sugar manufactured on or after 1st October 1934 and before 1st October 1936. | |||||||||
s. | d. | s. | d. | s. | d. | ||||||
Exceeding 98 degrees | 24 | 6 | 22 | 6 | 22 | 0 | |||||
Exceeding | 97 | and | not | exceeding | 98 | 22 | 6.5 | 20 | 8.4 | 20 | 2 |
” | 96 | ” | ” | ” | 97 | 21 | 11.4 | 20 | 1.9 | 19 | 8 |
” | 95 | ” | ” | ” | 96 | 21 | 4.4 | 19 | 7.4 | 19 | 2.2 |
” | 94 | ” | ” | ” | 95 | 20 | 9.3 | 19 | 1.0 | 18 | 7.9 |
” | 93 | ” | ” | ” | 94 | 20 | 2.3 | 18 | 6.5 | 18 | 1.5 |
” | 92 | ” | ” | ” | 93 | 19 | 7.2 | 18 | 0 | 17 | 7.2 |
” | 91 | ” | ” | ” | 92 | 19 | 0.1 | 17 | 5.5 | 17 | 0.9 |
” | 90 | ” | ” | ” | 91 | 18 | 5.1 | 16 | 11.0 | 16 | 6.5 |
90 degrees or less | nil | nil | nil | ||||||||
Note: (1) If at the time of manufacture of the sugar a customs duty is chargeable on the importation of sugar of the same degree of polarisation, the subsidy as specified in the foregoing table shall be reduced by the amount of such duty on one hundredweight.
(2) Whenever an excise duty is chargeable and is paid on the sugar, the subsidy as specified in the foregoing table shall be increased by the amount of such duty on one hundredweight:
(3) Where the amount of the sugar is more or is less than one hundredweight the subsidy as specified in the foregoing table and paragraphs shall be increased or decreased (as the case may require) proportionately.
SECOND SCHEDULE.
Price of Beet.
Description of Beet. | Price per ton. |
Beets grown in the years 1926, 1927, and 1928. | 50/- for one year's contract; 54/- for three years contract. |
For the purposes of this Schedule—
(1) The price means the price payable as in respect of beets properly topped and washed, delivered to the factory and having a sugar content of fifteen and one-half per cent.
(2) Where the sugar content of any beets is greater or less than fifteen and one-half per cent. there shall be made an addition to or deduction from the price at the rate of threepence in respect of each 0.1 per cent. above or below fifteen and one-half as the case may be.
(3) The sugar content of beets shall be ascertained by means of the cold water digestion method.