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APPENDIX XV.ASSESSMENT OF FEES AND LEVIES PAYABLE ON PIGS AND PORK CARCASES BY BACON CURERS.1. With reference to that part of paragraph 49 of the Report of the Comptroller and Auditor-General on the Appropriation Accounts for the year 1935-36, which relates to the basis of assessment of fees payable on pigs and pork carcases purchased by bacon curers, the following is an explanation of the circumstances relating to the collection of the fees referred to. 2. The Schedule to the Agricultural Produce (Fresh Meat) Act, 1930, specifies the fees payable by holders of exporters’ licences under that Act. According to this Schedule, the appropriate fee in respect of a pig, the offals only of which are intended to be exported, is 1½d. 3. Section 28 of the Pigs and Bacon Act, 1935 (which is contained in Part II of that Act), provides for the payment by bacon curers of a fee (not exceeding 6d.) for every pig or carcase presented for veterinary examination. Section 6 of the Act provided for the making of an Order fixing an appointed day in respect of Part II of the Act. 4. The Pigs Marketing Board when making their Price Order, which was to operate as from 1st October, 1935, expected that the appointed day for Part II of the Pigs and Bacon Act would be fixed almost immediately, and they were also aware that the intention was to prescribe a sum of 5d. per pig as the fee to be charged under Section 28 of the Act. They, accordingly, provided in their Price Order for the deduction by curers of a sum of 5d. per pig which was named in the Order as a levy for the Minister for Agriculture. 5. Owing to entirely exceptional difficulties, it did not prove practicable to fix the appointed day for Part II of the Act as early as had been expected. The difficulties mainly related to the provision of adequate veterinary staff, and, in fact, the appointed day for Part II of the Act had to be deferred until 1st April, 1937. 6. Fees at the rate of 5d. per pig had been deducted by the bacon curers for the Minister for Agriculture under the Price Orders made by the Pigs Marketing Board. The Department was then faced with this position, that the curers had collected sums of money for the Minister for Agriculture, over a period during which the statutory authority for such collection had had to remain in a state of suspension. On the other hand, it was clearly impossible to return this levy to the individual producers. 7. In the circumstances the Department considered it advisable to collect the levy from the curers. As under Section 69 of the Pigs and Bacon Act it would not have been permissible to collect a levy of 5d. per pig and, in addition, a fee of 1½d. under the Fresh Meat Act, 1930, the decision was arrived at to collect the 1½d. under the Fresh Meat Act and to make an allowance of an equivalent amount from the 5d. which had been deducted pursuant to the Price Orders. This was in the existing circumstances the course which appeared to the Department to be most appropriate in order to bring the position into conformity with the general scheme provided for in the relevant Acts. 8. It may be well to point out that in the discussion of this matter at the meeting of the Committee on Thursday, the 18th November, regard was had only to the numbers of animals and the fees thereon to which reference had been made in the query from the Comptroller and Auditor-General referred to in paragraph 49 of this Report. The deductions in respect of levy continued to be made during the financial year 1936-37, and collections of levies as provided for in the Price Orders were made in the years 1935-36, 1936-37 and in the current financial year. The total amount collected by the Department of Agriculture in the year 1935-36 over and above the fees payable under the Fresh Meat Act, 1930, was £4,023 1s. 1d. SEÁN Ó BROIN, for Accounting Officer. 24th November, 1937. |
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