asked the Minister for Finance whether he is aware of letters sent to Mr. William P. Judge, The Ritz, 800 Argyle Row, Brooklyn, New York, from the office of the Inspector of Taxes, The Mall, Castlebar, County Mayo, containing demands for returns of income for income tax purposes for the years 1935-36 and 1936-37; whether he is aware that Mr. Judge is an American citizen of Irish birth who came as a visitor to Ireland during the years mentioned, but did not take up or maintain a permanent residence here; whether he can state why the demands referred to were made and sent, and, further, whether it is the practice of his Department to make such demands for tax from visitors such as Mr. Judge, who make stays in this country, but do not take up permanent residence here; and, if so, whether he is prepared to consider initiating the administrative or legislative changes necessary to secure the cessation of such practice with a view to encouraging visitors from other States to come to this country, particularly where such visitors are persons of Irish birth or extraction.
Ceisteanna—Questions. Oral Answers. - Income-Tax Claims on American Citizen.
I am having inquiries made in this matter and, if the Deputy will repeat his question at a later date, I hope to be in a position to give him a reply.