Section 39 provides that in any proceedings in the Circuit Court or in the District Court in relation to the recovery of any tax or duty the facts may be proved by affidavit and not by the attendance of the officer. The matters about which an affidavit might be made are (a) that the assessment of such tax or duty was duly made; (b) that such assessment has become final and conclusive; (c) that such tax or duty or any specified part thereof is due and outstanding, and (d) that demand for the payment of such tax or duty has been duly made. The object of the recommendation is to make it clear and certain that a collector of tax can only make an affidavit in regard to (c) or (d). The other matters in regard to the assessment would have to be deposed to by somebody else. I do not think the amendment is necessary, but it will do no harm at any rate.
SHOP HOURS (DRAPERY TRADES, DUBLIN AND DISTRICTS) BILL, 1926. - FINANCE BILL, 1926—FROM THE SEANAD.
Recommendation:—
In Section 39 (1) that the following words be inserted after the word "including," line 5—"as regards the matters mentioned in paragraphs (c) and (d) hereinafter contained."
Question put and agreed to.
Ordered: That the Seanad be informed accordingly.