Again I want to make a protest against the imposition of a tax for which the machinery of collection does not exist. It is, as far as I know, an absolutely unheard of procedure that people should be given two months' warning that a tax is to be imposed, and encouraged to import, and anticipate and forestall it. This is simply an encouragement to the profiteer to import. I agree with what Deputy O'Mara, in one of his series of maiden speeches delivered to-day, has said, that it is well that we should know what we are doing. We are taxing the most backward parts of the country. We are not taxing the city dweller, who has gas or electric light. We are taxing the poorest parts of the country where they have to light a candle to go to bed. I think that consideration should have entered into the mind of the Minister before he suggested the imposition of this tax. I myself am a very old-fashioned and eccentric person, and I have a certain affection for antique furniture. I personally have an affection for candle light, and I burn candles whenever I can. I prefer them to gas, and I do not mind paying the tax. But it is a very different proposition where you are dealing with mountainy men, who must either use lamps or candles, and it is more economic for them to use candles. I think we should consider the incidence of the tax as well as the encouragement which it may give, because we have no assurance that any encouragement will be given to the candle-making industry in the Saorstát.
