asked the Minister for Finance if he is aware that a Ranger motor cycle car, the property of Revd. John Wilson, The Manse, Naas, which he sent during the late disturbances for safe keeping to Enniskillen, has been held up for duty at Clones, although he was advised previously that it could be brought back to the Saorstát free of duty; and whether it will now be admitted free of duty.
CEISTEANNA.—QUESTIONS. [ORAL ANSWERS.] - HOLD-UP OF MOTOR CYCLE.
The motor cycle car referred to has been detained at Clones for payment of duty, as the evidence produced in support of the application to admit it duty free did not satisfactorily identify it as the machine stated to have been taken to Northern Ireland. Pending the production of more satisfactory evidence of identity, the Revenue Commissioners are unable to waive payment of the duty.
Arising out of the Minister's answer, if Mr. Wilson produces some more evidence, and in view of the fact that he acted in pure ignorance of the Regulations, will the Minister consider the matter further?
If he supplies to the Commissioners a precise statement as to the date on which the car was sent to Northern Ireland, and if he will produce evidence showing that it is the same car and that there has not been extensive repairs or anything of that nature in the meantime the car will be admitted duty free. For instance, there is nothing to prove at present that the engine is the same engine as the engine that was exported. We want certain details in that respect. If full evidence is given to the Commissioners the car will be admitted duty free.
How can this evidence be forthcoming? Does the Minister consider that people ought to get a sort of certified record of every detail of a motor bicycle in their possession? Is not that an argument against the tax?
The Revenue Commissioners must be satisfied that it is the same car that was exported. Otherwise their duty is to collect the revenue.
Would they be satisfied by an affidavit?
It would depend.