The question has been raised by Deputy Dillon in regard to item No. 1 of the repayments which it is now proposed to make. That item is for a sum of £586 8s. 6d. stamp duty on deeds and other instruments for public Departments. It is an item which has appeared year after year since 1923, or since 1924, possibly, the position being that the Revenue Commissioners have had general authority to stamp free of cost to the parties concerned any deed or other instrument presented by a Government Department, the duty on which would otherwise become a charge on the Vote. As no power, however, exists for the remission of stamp duty imposed by statute, the amount of the duty on such documents is recouped to the Revenue Commissioners from the Contingency Fund, and the purpose of the Vote is to reimburse the Contingency Fund for the amount so paid out of that fund by way of stamp duty to the Revenue Commissioners. That has been the practice for many years, and it is quite obvious that, notwithstanding the dictum of Deputy Dillon, the payment of this stamp duty and the need for its payment does not constitute a grave emergency. It is merely a matter of administrative convenience, an arrangement which conveniences the Revenue Commissioners and the Government Departments concerned, and which has been approved of year after year by the Dáil, and which has not been questioned until Deputy Dillon rose to question it here to-day.
The next item to which attention was directed was the second item for £96 6s. 2d. for the equipment of a local building as a temporary place of worship following the malicious burning of Kilmallock Protestant Church. The House will remember that the church in question was burned in July, 1935. Immediately following this regrettable incident the Government decided that all the necessary repairs should be carried out at the expense of the State to render the church suitable for service on the following Sunday. The church authorities, however, preferred the alternative of equipping the school, which accordingly was done by the Commissioners of Public Works. It has been decided that the recoupment of that expenditure will not be sought, and accordingly provision has been made out of the Contingency Fund to reimburse the appropriate Vote in that connection. I do not think it is necessary for me to say anything in regard to the third item, which was the amount required for the acquisition and perpetual care of a burial plot contiguous to the grave of the late President Arthur Griffith provided for the remains of a former member of his Ministry.
The fourth item which has been questioned is the item of £21 7s. 3d. in connection with the funeral of a Saorstát Legation official who died on Legation premises. The circumstances of this man's death were tragic. It occurred on the Legation premises. He was found to be deeply in debt, and there was no possible way in which his burial expenses could be recouped, and he has been buried at the expense of the State in the country where he died.