CEISTEANNA—QUESTIONS. - ORAL ANSWERS. PROTECTION OF REVENUE.

To ask the Minister for Finance how the Revenue of the area of the jurisdiction of the Irish Free State is being protected so as to ensure that duties collected on articles and commodities in the Six-County area where permits are issued in the name of a resident in that area and where such articles or commodities are re-sold and consumed in the area of the jurisdiction of the Irish Free State must go to the credit of the consuming area, and vice-versa as to goods going the other way.

Up to the 1st April next the Customs and Excise Revenues for the whole of Ireland will, under an arrangement made with the British Government, be divided between the Free State and Northern Ireland on a basis to be agreed on between the British Government and this Government. The basis of this division is at present under consideration but has not yet been determined.

From the 1st April next Customs duties will be collected on all dutiable goods entering the Free State and Excise duties on all dutiable goods produced in the Free State. The duties so collected will constitute the Free State Customs and Excise Revenues and no question of allocation between the Free State and Northern Ireland will arise.