asked the Minister for Finance if he will extend to firms trading in the Free State the privilege enjoyed by owners of single shops in regard to the retrospective tea duty, namely, an allowance duty free on tea held in their possession on the 12th May, 1932, to the amount of 1,000 lbs., and to treat each branch establishment of such firms (who are large employers of labour) as being entitled to have without duty up to the amount allowed to the proprietor of a single shop, namely 1,000 lbs.
Ceisteanna—Questions. Oral Answers. - Retrospective Tea Duty.
The concession under which duty is not charged on 1,000 lbs. of tea or less in the ownership or possession of a person or firm applies only when the total stock is not more than 1,000 lbs. Where the total stock is more than 1,000 lbs. payment of duty is waived on 500 1bs. of tea. The stocks held by firms with more than one house or branch in this country must be deemed to be the total in all such houses or branches as it would be unfair to one-house firms to adopt any other course.
Does the Minister not consider it a little unreasonable to treat the owner of a number of shops on exactly the same basis as he treats the owner of one shop — only giving him the same amount of tea free for the total number of shops?
I must consider it not only reasonable, but the only equitable course to take.
The Minister is taxing the man's energy. That man by his energy and work has opened more than one shop, and he is penalised under this particular proposal.
I am taxing his tea.
The Minister is taxing his energy.