asked the Minister for Finance if in the case of the estate of Michael Behan, Mount Bolus, Offaly, the Commissioners of Income Tax have charged legacy duty on the bequest for masses, and if it is the custom of the Commissioners to charge duty on all such legacies.
CEISTEANNA—QUESTIONS. ORAL ANSWERS. - LEGACY DUTY.
The case of Michael Behan cannot be traced. Possibly the Deputy refers to the case of James Behan, late of the same address, in which legacy duty has been charged in respect of the bequest of £120, contained in his will for masses to be celebrated by priests appointed by the executors of the testator.
A legacy for masses is chargeable with legacy duty unless the will by which it is bequeathed contains a direction that the masses are to be celebrated in Ireland, in which case the legacy comes within the exemption conferred by Section 38 of the Stamp Duties (Ireland) Act, 1842, on legacies for charitable purposes in Ireland.