This is the resolution we were discussing a little time ago. Now we are called upon to express an opinion upon it without having an opportunity of considering it, in view of the statement made by the Minister. I objected to that procedure before, and I object to it now.
DAIL IN COMMITTEE. - RESOLUTION No. 3—(SUCCESSION AND LEGACY DUTY).
Resolution read a second time.
Question proposed: "That the Dáil agree with the Committee in this resolution."
I think we ought to object to that procedure. We only got this resolution this morning, and it is very hard to understand. The Minister himself found it very difficult to explain, and I think he might give us at least twenty-four hours to consider it.
The resolution was on Friday's Order Paper.
But we had not the explanation. The other resolution was on Friday's Order Paper and we did not know what it was until we got the details.
I thought my explanation of this particular resolution would be found very reassuring. I stated that it simply maintains the practice that has existed since 1914 up to the present time, and which, but for this resolution, might be upset by a decision of a court in this country, a British court having upset the practice there last year and obliged the British Government, which wished to maintain the practice, to include in last year's Finance Bill, a clause in the same terms as this Resolution.
If there is a series of deaths in a family it is found that the capital is practically wiped out by the legacy and succession duties. One wants to see how far this Resolution supports such a proposal. I quite agree without the explanation given by the Minister it was very difficult to follow the Resolution. Having that explanation before us now, one would like to consider the Resolution, in the light of the explanation, before being called on to vote. I ask for reasonable time now, in order that one might consider that statement.
Would it not be necessary to embody these proposals in the Finance Bill?
Yes.
Will we not be able to meet Deputy Good's case by considering the terms of any amendment he has to propose in that Bill?
I was going to suggest that. Suppose we take the report of this Resolution now, and the Minister agrees, even if he has disposed of the other sections of the Bill in Committee to-day, that he will not proceed with this Resolution, it would meet the case for, at least, 24 hours' delay, before it is incorporated in the Bill.
I am perfectly agreeable.
That is, the Motion for insertion of this Resolution in the Bill will not take place to-day, under any circumstances.
In any case, I take it, Deputy Good would have a right to object to the Report Stage to-day, if he cared to adopt that procedure.
On what grounds?
In view of the fact that no notice was given.
I would like to have that case put to me more strongly.
Question put: "That the Dáil agree with the Committee in this Resolution."
Agreed.
Power has been taken to consider these Resolutions in Committee on the Finance Bill.