With regard to the making permanent of this tax of 33? per cent. on musical instruments the Minister I am sure will admit that this is not a protective tax but a revenue tax. It imposes a very considerable burden on one aspect of culture both in the schools and elsewhere about which Deputy Anthony has been speaking. The neglect of music has been very considerable in this country. This is a tax which it is proposed to continue at a time when the cost of living has greatly increased in other directions. It means a very substantial tax on pianos and other musical instruments. I would urge the Minister that in making the tax permanent he would have the matter fully considered in consultation, if necessary, with the Minister for Education. There is about £40,000 got in taxation as a result of the tax on musical instruments. I suggest that it ought be reduced by 50 per cent. If revenue has to be got in relation to music I suggest that the Minister might get revenue of an improving and developing kind by transferring some of the taxation he gets on musical instruments to schools and others who send fees out of this country in connection with musical examinations conducted by musical establishments that are not of this country. He might consider putting a poll tax on every examiner coming in here from such institutions to examine in music in this country. That has had the effect of leaving us with musical institutions here that are not properly organised. The revenue which the Minister got in that direction could be used to assist music by taking some of the tax off musical instruments.
Financial Resolutions (1932-33)—Report (Resumed).
I am sorry that apparently this tax has caused a split in the Opposition Party — a little rift in the lute.
We are dealing with the tax, with serious business, and the Minister should stop his nonsense.
Why was it not stopped last night?
The Minister should stop this nonsense.
I would like to know if the Deputy is in order in interrupting.
No Deputy is in order in interrupting.
I am surprised that there has been any opposition to this because Deputy Blythe indicated that this was one of the proposals which would have his whole-hearted support. I do not see that at this stage it would be possible to consider any reduction on the tax on musical instruments. With regard to the question raised about fees paid to outside bodies for conducting musical examinations here, that is a matter that has been brought to my notice. I believe it was also brought to the notice of the late Government. I am having it investigated, and possibly next year I may be able to do something in regard to it. If I do I hope that when the Resolution comes before the House it will have the support of Deputy Mulcahy at any rate.
Would the Minister consider the advisability of leaving out certain instruments? Organ building is an industry which needs fostering here. I believe that we produce a better instrument and as cheap an instrument as is produced elsewhere.
That is a Committee point that the Deputy can deal with later.
If I had the opportunity of bringing this matter to the Minister's notice now it would obviate a good deal of discussion afterwards. We do not manufacture pianos in this country. There might be some exception made, too, in the case of say certain wood-wind instruments and wind-brass instruments. I ask the Minister to consider these points, because I believe that if he makes the exceptions I refer to they will have a large influence in adding to the cultural life of our towns and villages.