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Dáil Éireann debate -
Thursday, 14 Feb 1935

Vol. 54 No. 12

In Committee. - Financial Resolution—Report.

The following Resolutions were reported:—
1. —(1) That a duty of excise at the rate of sixpence the gallon shall be charged and levied on, and shall be paid by the manufacturer of, all mineral hydrocarbon light oil made in Saorstát Eireann which, on or after the 1st day of February, 1935, is sent out, on or for sale or otherwise from the premises of the manufacturer thereof or is used by such manufacturer for any purpose other than the manufacture or production of mineral hydrocarbon oil.
(2) That, subject to compliance with such conditions as the Revenue Commissioners shall impose, the duty mentioned in this Resolution shall not be charged or levied.—
(a) on any mineral hydrocarbon light oil in respect of which it is shown, to the satisfaction of the Revenue Commissioners, that—
(i) such oil was sent out from the premises of the manufacturer thereof on or after the 1st day of February, 1935, and
(ii) the duty mentioned in this resolution was paid in respect of such oil when it was so sent out, and
(iii) such oil was subsequently brought back to the said premises from which it was so sent out or into other premises occupied by the said manufacturer, nor
(b) on any mineral hydrocarbon light oil which is shown, to the satisfaction of the Revenue Commissioners, to be intended for use in Saorstát Eireann in any process of dyeing or cleaning of textiles carried on by way of trade, nor
(c) on any mineral hydrocarbon light oil which is shown, to the satisfaction of the Revenue Commissioners, to be intended for use as an ingredient in the manufacture of articles which are not of the character of mineral hydrocarbon light oil or not merely a mixture or blend of such oils with or without the addition of some ingredient such as colouring matter.
(3) That a drawback, equal to the amount of the duty mentioned in this resolution which is shown, to the satisfaction of the Revenue Commissioners, to have been paid in respect of the goods in question, shall be allowed on the exportation from Saorstát Eireann or the shipment or deposit in a bonded warehouse for use as ships' stores of any mineral hydrocarbon light oil chargeable with the said duty, and on the loading into any aircraft of any such oil for use on a voyage to a place outside Saorstát Eireann.
(4) That there shall, as on and from the 1st day of February, 1935, be charged, levied, and paid, on a licence to be taken out annually by every refiner of hydrocarbon oil, an excise duty of one pound.
(5) That the Revenue Commissioners may make regulations for securing and collecting the duty mentioned in this Resolution, for prohibiting the refining of hydrocarbon oil otherwise than by persons who hold a licence in that behalf and have made entry for that purpose, for regulating the issue, duration and renewal of such licences, and for governing generally the manufacture of mineral hydrocarbon light oil and the removal of such oil from the refinery, and the Revenue Commissioners may by such regulations apply to the duty and the drawback mentioned in this Resolution or to refiners of hydrocarbon oil any enactment for the time being in force relating to any duty of excise or of customs or to persons carrying on any trade which is for the time being subject to the law of excise.
(6) That if any person does any act (whether of commission or omission) which is a contravention of a condition imposed or regulation made by the Revenue Commissioners under this Resolution, he shall be guilty of an offence and shall be liable on summary conviction thereof to an excise penalty of £500 and any article in respect of which such offence is committed shall be forfeited.
(7) That for the purposes of this Resolution the expression "hydrocarbon light oil" means hydrocarbon oil of which not less than 50 per cent. by volume distils at a temperature not exceeding 185 degrees centigrade, or of which not less than 95 per cent. by volume distils at a temperature not exceeding 240 degrees centigrade or which gives off an inflammable vapour at a temperature of less than 22.8 degrees centigrade when tested in the manner prescribed by the Acts relating to petroleum.
(8) That the method of testing oil for the purpose of ascertaining whether it complies with the provisions of the next preceding paragraph of this Resolution relating to the distillation of a certain volume thereof at a certain temperature shall be such as the Revenue Commissioners shall prescribe.
(9) It is hereby declared that it is expedient in the public interest that this resolution shall have statutory effect by virtue of the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).
2. —(1) That an excise duty of five shillings shall be charged, levied, and paid for and upon every licence issued under the Tobacco Act, 1934 (No. 37 of 1934), and in that Act referred to as a grower's licence, that is to say, a licence to grow tobacco in a specified year on specific lands and to cure such tobacco.
(2) That an excise duty of ten shillings shall be charged, levied and paid for and upon every licence issued under the Tobacco Act, 1934 (No. 37 of 1934), and in that Act referred to as a curer's licence, that is to say, a licence to cure, in the premises to which such licence relates, tobacco grown in a specified year.
(3) That an excise duty of £1 shall be charged, levied, and paid for and upon every licence issued under the Tobacco Act, 1934 (No. 37 of 1934), and in that Act referred to as a rehandler's licence, that is to say, a licence to rehandle, in the premises to which such licence relates, tobacco grown in a specified year.
(4) That an excise duty of five shillings shall be charged, levied, and paid for and upon every licence issued under Part IV of the Tobacco Act, 1934 (No. 37 of 1934), and in that Act referred to as an experimental manufacturer's licence, that is to say, a licence to grow tobacco in a specified year on specified land and to cure and rehandle such tobacco.
(5) That sub-section (1) of section 3 of the Finance Act, 1908, shall be repealed.
(6) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect by virtue of the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).
3. —(1) That the several enactments specified in the Schedule to this Resolution shall be repealed as on and from the 1st day of April, 1935, to the extent mentioned in the third column of that Schedule.
(2) That every exemption from stamp duty arising under any enactment (whether public, general, local or private) by virtue of the incorporation, application, or extension by such enactment of any of the enactments to be repealed in pursuance of this Resolution shall cease to have effect as on and from the 1st day of April, 1935.
(3) That every instrument or other document bearing date as of or after the 1st day of April, 1935, which would, but for this Resolution, have been exempt from stamp duty by virtue of an enactment to be repealed or of an exemption to cease in pursuance of this Resolution shall be chargeable with stamp duty under the appropriate provisions of the Stamp Act, 1891.

SCHEDULE.

Session and Chapter

Short Title

Extent of Repeal

6 & 7 Will. IV, c. 116.

Grand Jury (Ireland) Act, 1836.

Section 168, to the words “mentioned therein.”

1 & 2 Vic., c. 53.

County Treasurers (Ireland) Act, 1838.

Section 1.

1 & 2 Vic., c. 56.

Poor Relief (Ireland) Act, 1838.

Section 96.

7 & 8 Vic, c. 106.

County Dublin Grand Jury Act, 1844.

Section 148 to the words “mentioned therein.”

9 & 10 Vic., c. 60.

Grand Jury Cess Act, 1846.

The whole Act.

42 & 43 Vic., c. 25.

Dispensary Houses (Ire- land) Act, 1879.

Section 14.

4. —(1) That section 11 of the Finance Act, 1930 (No. 20 of 1930), shall not apply or have effect in relation to duty under section 13 of the Finance Act, 1920, as amended by the Finance Act, 1926 (No. 35 of 1926), paid in respect of any year or part of a year subsequent to the year 1934.
(2) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).

I move: That the Dáil agree with the Committee in Resolution No. 1.

I should like to know if the Minister has anything to say with regard to the oil business, in addition to what he said on Committee Stage. Having regard to the representations made to him as regards staff duties, does he propose still to insist upon tricking local bodies into substantial additional expenditure? As regards the tobacco duties, is the Minister in a position to tell the growers of tobacco what they are going to get for the payment of this licence fee?

These Resolutions will have to be put separately. I suggest that the Deputy should confine himself, for the present, to the first Resolution.

I am content to do that.

There has been no development in this connection since the Resolution was first moved. The position in that respect is unchanged. I am not quite sure as to the point on which the Deputy requires information. The circumstances in which the duty was imposed were explained when the Resolution was first moved and there has been no variation since then.

The Minister's attitude is the same now as it was then?

Quite. I should mention that it is the intention to have an amendment introduced into the Finance Bill which will make clear that benzol, which is, apparently, covered by the definition, will not be liable to the duty. That is to get over a difficulty of definition.

Question put.
The Dáil divided: Tá, 56; Níl, 34.

Tá.

  • Aiken, Frank.
  • Bartley, Gerald.
  • Beegan, Patrick.
  • Blaney, Neal.
  • Bourke, Daniel.
  • Brady, Brian.
  • Brady, Seán.
  • Breathnach, Cormac.
  • Breen, Daniel.
  • Concannon, Helena.
  • Cooney, Eamonn.
  • Corkery, Daniel.
  • Crowley, Fred. Hugh.
  • Crowley, Timothy.
  • Daly, Denis.
  • De Valera, Eamon.
  • Donnelly, Eamon.
  • Fogarty, Andrew.
  • Gibbons, Seán.
  • Goulding, John.
  • Hales, Thomas.
  • Hayes, Seán.
  • Jordan, Stephen.
  • Keely, Séamus P.
  • Kehoe, Patrick.
  • Kelly, James Patrick.
  • Kelly, Thomas.
  • Keyes, Michael.
  • Kilroy, Michael.
  • Kissane, Eamonn.
  • Lemass, Seán F.
  • Little, Patrick John.
  • Lynch, James B.
  • McEllistrim, Thomas.
  • MacEntee, Seán.
  • Maguire, Ben.
  • Maguire, Conor Alexander.
  • Moane, Edward.
  • Moore, Séamus.
  • Moylan, Seán.
  • Norton, William.
  • O Briain, Donnchadh.
  • O'Grady, Seán.
  • O Ceallaigh, Seán T.
  • O'Reilly, Matthew.
  • Pattison, James P.
  • Pearse, Margaret Mary.
  • Rice, Edward.
  • Ruttledge, Patrick Joseph.
  • Ryan, James.
  • Ryan, Martin.
  • Ryan, Robert.
  • Traynor, Oscar.
  • Victory, James.
  • Walsh, Richard.
  • Ward, Francis C.

Níl.

  • Anthony, Richard.
  • Bennett, George Cecil.
  • Bourke, Séamus.
  • Brennan, Michael.
  • Broderick, William Joseph.
  • Burke, Patrick.
  • Coburn, James.
  • Cosgrave, William T.
  • Costello, John Aloysius.
  • Daly, Patrick.
  • Davis, Michael.
  • Desmond, William.
  • Dolan, James Nicholas.
  • Doyle, Peadar S.
  • Esmonde, Osmond Grattan.
  • Fagan, Charles.
  • Fitzgerald, Desmond.
  • Holohan, Richard.
  • Keating, John.
  • MacDermot, Frank.
  • McGilligan, Patrick.
  • McGovern, Patrick.
  • McMenamin, Daniel.
  • Morrisroe, James.
  • Mulcahy, Richard.
  • Murphy, James Edward.
  • Nally, Martin.
  • O'Donovan, Timothy Joseph.
  • O'Leary, Daniel.
  • O'Neill, Eamonn.
  • O'Sullivan, John Marcus.
  • Redmond, Bridget Mary.
  • Reidy, James.
  • Rice, Vincent.
Tellers:—Tá: Deputies Little and Smith; Níl: Deputies Doyle and Bennett.
Question declared carried.

I move: "That the Dáil agree with the Committee in Resolution No. 2."

I would like to ask the Minister what return the tobacco growers are to get for the payment of this 5/-. When this Resolution was before the House, in Committee, there was a certain amount of criticism of the Government's attitude towards this industry. It was pointed out that there was a time when the Government considered this a tremendous industry and believed that the time had arrived, in this country, when they were in a position to foster it. The position is that in 1933 there were something like 730 acres of tobacco grown. For 1934, there was a very large number of applications in from farmers to be allowed to grow. The Minister for Finance permitted those who had grown the tobacco in 1933 to grow, I think, about 1,200 acres, but there were upwards of 5,000 other persons in the country who wanted to be allowed to grow tobacco in 1934 who were not allowed to grow it. I should like to hear from the Minister how many persons are going to be allowed licences this year for growing tobacco; whether the growing will be confined to the 1933 growers, and, if not, what classes of persons are going to be allowed to grow tobacco and to what number.

Again, I would ask the Minister, as this is perhaps the only opportunity of asking him in time, when the licences for tobacco growing in 1935 are to be issued? Much of the work in connection with the growing of tobacco for this year, such as the preparation of the ground and so on, was begun in October last, and, as far as we know, none of the people who have been preparing to grow tobacco this year have any idea whether or not they are going to be allowed to grow it this year or to what extent they will be allowed to grow it. The matter is of particular importance for them in view of the losses that many of them sustained last year. The Minister is aware that, owing to drought and wind last year, a very considerable amount of damage was done to the tobacco crop, and that many farmers, whom he is now saddling with a licence in order to get a permit to grow tobacco, met with substantial losses and are being paid coolie rates for the tobacco grown. A substantial amount of the tobacco grown last year will mean only 2½d. with a gross income to the farmer of 5d. with the subsidy taken into account. Foreign tobacco can be landed at 4d.

Has not this all been decided upon in the Act?

Was it decided in the Act that farmers would be let run on until late in February without letting them know whether they would be allowed to grow a crop this year for which they have had to begin preparations in October last?

What was or was not decided upon in the Act may not be debated here. It is not for the Chair to suggest what would be in order in that connection. I might say, however, that it would be in order to discuss the effect of this Resolution on the growers of tobacco.

I am asking what the growers are going to get for this 5/- that they are being asked to pay for a licence, and that involves some indication as to what arrangements the Minister for Finance, or the Minister for Agriculture if it is his Department, is making now to tell the farmers when they will be allowed to grow it and to what extent they will be allowed to grow. I suggest that it is not too much to ask the Minister how many licences he is going to issue this year.

Deputy Mulcahy put down a question yesterday on the 23rd January, I think, for answer on Wednesday, 13th February in which he asked for information as to the total acreage in each county for which applications for licences were made in 1934. He has asked for further information since and I suggest that he should use the proper machinery for eliciting that information, and that is, that he should use the Order Paper and put down a Parliamentary Question. In any event, the Minister for Finance is not the Minister who is responsible for the determination of the area to be devoted to tobacco cultivation.

Who does that?

I refer the Deputy to the Act. In the Act he will find that the Minister for Agriculture has a very important function in this matter, and that it is to the Minister for Agriculture his questions should have been addressed.

When I question the Minister for Agriculture, I am referred to the Revenue Commissioners.

One question, possibly, is pertinent to the debate, and that is what were licence-holders going to get for this 5/-. I think that that is the question the Deputy intended to put. They are going to get the right to grow tobacco on a certain limited acreage. I can say, for the information of the country generally, that I understand that the Minister for Agriculture proposes to fix the total acreage at 1,500 as the maximum amount of tobacco which he will permit to be grown and that, with certain exceptions provided for in the Resolution and the original Bill, subject to the condition that no person will be allowed to grow more than two acres, applications for acreage will be considered from all comers.

Will the licences for 1935 be confined to the 1933 growers?

I have nothing to add. As I say, applications will be considered from all comers.

Is the Minister in a position to say when the people who have applied for these licences are going to be told that they can go ahead with their work?

That is a subject for a Parliamentary Question.

Question put.
The Dáil divided: Tá, 59; Níl, 36.

Tá.

  • Aiken, Frank.
  • Bartley, Gerald.
  • Beegan, Patrick.
  • Blaney, Neal.
  • Bourke, Daniel.
  • Brady, Brian.
  • Brady, Seán.
  • Breathnach, Cormac.
  • Breen, Daniel.
  • Briscoe, Robert.
  • Concannon, Helena.
  • Cooney, Eamonn.
  • Jordan, Stephen.
  • Keely, Séamus P.
  • Kehoe, Patrick.
  • Kelly, James Patrick.
  • Kelly, Thomas.
  • Keyes, Michael.
  • Kilroy, Michael.
  • Kissane, Eamonn.
  • Lemass, Seán F.
  • Little, Patrick John.
  • Lynch, James B.
  • McEllistrim, Thomas.
  • MacEntee, Seán.
  • Maguire, Ben.
  • Maguire, Conor Alexander.
  • Moane, Edward.
  • Moore, Séamus.
  • Moylan, Seán.
  • Corkery, Daniel.
  • Crowley, Fred. Hugh.
  • Crowley, Timothy.
  • Daly, Denis.
  • Davin, William.
  • De Valera, Eamon.
  • Donnelly, Eamon.
  • Fogarty, Andrew.
  • Gibbons, Seán.
  • Goulding, John.
  • Hales, Thomas.
  • Hayes, Seán.
  • Murphy, Timothy Joseph.
  • Norton William.
  • O Briain, Donnchadh.
  • O'Grady, Seán.
  • O Ceallaigh, Seán T.
  • O'Reilly, Matthew.
  • Pattison, James P.
  • Pearse, Margaret Mary.
  • Rice, Edward.
  • Ruttledge, Patrick Joseph.
  • Ryan, James.
  • Ryan, Martin.
  • Ryan, Robert.
  • Traynor, Oscar.
  • Victory, James.
  • Walsh, Richard.
  • Ward, Francis C.

Níl.

  • Alton, Ernest Henry.
  • Anthony, Richard.
  • Bennett, George Cecil.
  • Bourke, Séamus.
  • Brennan, Michael.
  • Broderick, William Joseph.
  • Burke, Patrick.
  • Coburn, James.
  • Cosgrave, William T.
  • Costello, John Aloysius.
  • Curran, Richard.
  • Daly, Patrick.
  • Davis, Michael.
  • Desmond, William.
  • Dolan, James Nicholas.
  • Doyle, Peadar S.
  • Esmonde, Osmond Grattan.
  • Fagan, Charles.
  • Fitzgerald, Desmond.
  • Holchan, Richard.
  • Keating, John.
  • MacDermot, Frank.
  • McGilligan, Patrick.
  • McGovern, Patrick.
  • McMenamin, Daniel.
  • Morrisroe, James.
  • Mulcahy, Richard.
  • Murphy, James Edward.
  • Nally, Martin.
  • O'Donovan, Timothy Joseph.
  • O'Leary, Daniel.
  • O'Neill, Eamonn.
  • O'Sullivan, John Marcus.
  • Redmond, Bridget Mary.
  • Reidy, James.
  • Rice, Vincent.
Tellers: Tá, Deputies Little and Smith; Níl: Deputies Doyle and Bennett.
Question declared carried.

I move: "That the Dáil agree with the Committee in Resolution No. 3."

As was pointed out when this Resolution was considered in Committee, this is simply a case of the Minister in a scandalous way endeavouring to get back on the Dublin Corporation because they stood on their legal rights and succeeded in vindicating their attitude in the courts. The rights they stood for then and that they got vindicated in the courts are to be taken away from them by this Resolution. The Minister is so determined to pursue that line that he sweeps into the net every county council and a large number of other local bodies and imposes upon them a tax that they never had to pay before. The Minister's attitude in both cases is a scandalous one. He is imposing additional taxation on local bodies although he knows the condition in which some of these bodies are and has some indication as to the condition in which some of them will be when he tells them the position of the land annuity collection in the country.

Will the Minister tell us——

No, I will not tell.

——if this order really applies to rate receipts issued by the county councils and such matters as that? Will rate receipts be subject to stamp duty in future? If they will does the Minister realise what the repercussions and the reactions will be in view of the manner in which the rates are being paid?

I have nothing to add to what I have already said, except that the local authorities should be in the same position as every taxpayer; that is, they ought to pay their stamp duties in the same way as private citizens—who are much less wealthy— have to pay them. I do not understand Deputy Brennan's reference to repercussions in view of the way rates are being paid. The rates will have to be paid. It is the intention of the Government to see that the rates are collected and that people who are perfectly well able to pay their rates will pay them. This will not have any repercussions on them except very remotely and indirectly.

What will be the position when the rate collector is doing his best to collect the rates and has to take them in instalments? Assuming they are taken in three instalments, will there have to be three stamps or will the one stamp cover two or three instalments as the rate collector collects them?

That is not the concern of the Chair.

I protest. This is the Report Stage of the Resolution, and I have concluded on it.

On a point of order. Is Deputy McMenamin not entitled to speak on the Report Stage of the Resolution?

Not after the Minister has concluded.

The Minister did not make an attempt to reply.

The Chair has no function in that matter. The Chair cannot compel the Minister to reply.

Do I understand, Sir, that you are ruling that the Minister has concluded?

With what remarks did he conclude?

That is not the concern of the Chair.

Question put.
The Dáil divided: Tá, 57; Níl, 37.

Tá.

  • Aiken, Frank.
  • Bartley, Gerald.
  • Beegan, Patrick.
  • Blaney, Neal.
  • Bourke, Daniel.
  • Brady, Brian.
  • Brady, Seán.
  • Breathnach, Cormac.
  • Breen, Daniel.
  • Briscoe, Robert.
  • Concannon, Helena.
  • Corkery, Daniel.
  • Crowley, Fred. Hugh.
  • Crowley, Timothy.
  • Daly, Denis.
  • Davin, William.
  • De Valera, Eamon.
  • Donnelly, Eamon.
  • Fogarty, Andrew.
  • Gibbons, Seán.
  • Goulding, John.
  • Hales, Thomas.
  • Hayes, Seán.
  • Jordan, Stephen.
  • Keely, Séamus P.
  • Kehoe, Patrick.
  • Kelly, James Patrick.
  • Kelly, Thomas.
  • Keyes, Michael.
  • Kilroy, Michael.
  • Kissane, Eamonn.
  • Lemass, Seán F.
  • Little, Patrick John.
  • Lynch, James B.
  • McEllistrim, Thomas.
  • MacEntee, Seán.
  • Maguire, Ben.
  • Maguire, Conor Alexander.
  • Moane, Edward.
  • Moore, Séamus.
  • Moylan, Seán.
  • Murphy, Timothy Joseph.
  • O Briain, Donnchadh.
  • O'Grady, Seán.
  • O Ceallaigh, Seán T.
  • O'Reilly, Matthew.
  • Pattison, James P.
  • Pearse, Margaret Mary.
  • Rice, Edward.
  • Ruttledge, Patrick Joseph.
  • Ryan, James.
  • Ryan, Martin.
  • Ryan, Robert.
  • Traynor, Oscar.
  • Victory, James.
  • Walsh, Richard.
  • Ward, Francis C.

Níl.

  • Alton, Ernest Henry.
  • Anthony, Richard.
  • Bennett, George Cecil.
  • Brennan, Michael.
  • Broderick, William Joseph.
  • Burke, Patrick.
  • Coburn, James.
  • Cosgrave, William T.
  • Costello, John Aloysius.
  • Curran, Richard.
  • Daly, Patrick.
  • Davis, Michael.
  • Desmond, William.
  • Dolan, James Nicholas.
  • Doyle, Peadar S.
  • Esmonde, Osmond Grattan.
  • Fagan, Charles.
  • Fitzgerald, Desmond.
  • Good, John.
  • Holohan, Richard.
  • Keating, John.
  • Lynch, Finian.
  • MacDermot, Frank.
  • McGilligan, Patrick.
  • McGovern, Patrick.
  • McMenamin, Daniel.
  • Morrisroe, James.
  • Mulcahy, Richard.
  • Murphy, James Edward.
  • Nally, Martin.
  • O'Donovan, Timothy Joseph.
  • O'Leary, Daniel.
  • O'Neill, Eamonn.
  • O'Sullivan, John Marcus.
  • Redmond, Bridget Mary.
  • Reidy, James.
  • Rice, Vincent.
Tellers:—Tá: Deputies Little and Smith; Níl: Deputies Doyle and Bennett.
Question declared carried.

I move: That the Dáil agree with the Committee in Resolution No. 4.

The Minister is mulcting a small number of people, who own old cars, and who were given certain concessions some years ago, to the extent of £15,000 per year. When the Resolution was before us in Committee the Minister was asked why he selected this particular time to take from these people certain concessions that it was considered they ought to have.

Because it is felt that the concessions were an anomaly which should no longer exist.

And because you are £750,000 down in income tax. I suppose that would have something to say to it.

Question put.
The Dáil divided: Tá, 57; Níl, 38.

Tá.

  • Aiken, Frank.
  • Bartley, Gerald.
  • Beegan, Patrick.
  • Blaney, Neal.
  • Boland, Gerald.
  • Bourke, Daniel.
  • Brady, Brian.
  • Brady, Seán.
  • Breathnach, Cormac.
  • Breen, Daniel.
  • Briscoe, Robert.
  • Concannon, Helena.
  • Corkery, Daniel.
  • Crowley, Fred. Hugh.
  • Crowley, Timothy.
  • Daly, Denis.
  • Davin, William.
  • De Valera, Eamon.
  • Donnelly, Eamon.
  • Fogarty, Andrew.
  • Gibbons, Seán.
  • Goulding, John.
  • Hales, Thomas.
  • Hayes, Seán.
  • Jordan, Stephen.
  • Keely, Séamus P.
  • Kehoe, Patrick.
  • Kelly, James Patrick.
  • Kelly, Thomas.
  • Keyes, Michael.
  • Kilroy, Michael.
  • Kissane, Eamonn.
  • Lemass, Seán F.
  • Lynch, James B.
  • McEllistrim, Thomas.
  • MacEntee, Seán.
  • Maguire, Ben.
  • Maguire, Conor Alexander.
  • Moane, Edward.
  • Moore, Séamus.
  • Moylan, Seán.
  • Murphy, Timothy Joseph.
  • Norton, William.
  • O Briain, Donnchadh.
  • O'Grady, Seán.
  • O Ceallaigh, Seán T.
  • O'Reilly, Matthew.
  • Pattison, James P.
  • Pearse, Margaret Mary.
  • Rice, Edward.
  • Ruttledge, Patrick Joseph.
  • Ryan, Martin.
  • Ryan, Robert.
  • Traynor, Oscar.
  • Victory, James.
  • Walsh, Richard.
  • Ward, Francis C.

Níl.

  • Alton, Ernest Henry.
  • Anthony, Richard.
  • Bennett, George Cecil.
  • Brennan, Michael.
  • Broderick, William Joseph.
  • Burke, Patrick.
  • Coburn, James.
  • Cosgrave, William T.
  • Costello, John Aloysius.
  • Curran, Richard.
  • Daly, Patrick.
  • Davis, Michael.
  • Desmond, William.
  • Dolan, James Nicholas.
  • Doyle, Peadar S.
  • Esmonde, Osmond Grattan.
  • Fagan, Charles.
  • Fitzgerald, Desmond.
  • Good, John.
  • Holohan, Richard.
  • Keating, John.
  • Lynch, Finian.
  • MacDermot, Frank.
  • McGilligan, Patrick.
  • McGovern, Patrick.
  • McMenamin, Daniel.
  • Morrisroe, James.
  • Mulcahy, Richard.
  • Murphy, James Edward.
  • Nally, Martin.
  • O'Donovan, Timothy Joseph.
  • O'Leary, Daniel.
  • O'Neill, Eamonn.
  • O'Sullivan, John Marcus.
  • Redmond, Bridget Mary.
  • Reidy, James.
  • Rice, Vincent.
  • Thrift, William Edward.
Tellers:—Tá: Deputies Moylan and Smith; Níl: Deputies Doyle and Bennett.
Question declared carried.
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