I beg to move: "That there shall be added to Paragraph (a) of Clause 1 of Schedule D of the Income Tax Act, 1918, the following sub-paragraph:—
(iv.) to any person, whether a citizen of Saorstát Eireann or not, although not resident in Saorstát Eireann, from the sale of any goods, wares or merchandise manufactured or partly manufactured by such person in Saorstát Eireann."
I do not think that there will be any objection to this paragraph, which secures to the State revenues that, I think, it will be admitted it is entitled to in equity, and therefore I beg formally to move the resolution.
Resolution agreed to, to be reported to-day.