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Dáil Éireann debate -
Tuesday, 13 Jun 1944

Vol. 94 No. 3

Finance Bill, 1944—Second Stage (Resumed).

Question again proposed: "That the Bill be now read a Second Time."

Agriculture being the mainstay of our economy here, I suppose it was natural that it should occupy the most prominent and most important place in a debate on the Budget, this year or in any other year. Already this year, in the last Dáil, considerable time was given to debates on agriculture, but we do not seem to have gone anywhere near exhausting the subject.

I am not an authority on agriculture. I cannot attempt to answer technicians or experienced agriculturists such as we have here, on some of the matters they raised in the course of the discussion on the Finance Bill yesterday. But, of course, as Minister for Finance and as an ordinary citizen with, perhaps, some intelligence and a little experience of life in Ireland and its needs, I am deeply interested in agriculture and in the welfare of agriculturists. Generally speaking, in the economy of this country, if agriculture is prosperous we are all prosperous, and if agriculture is on the down grade we all feel the pinch. Whether it be the professional classes, the labouring classes or the shopkeepers, all feel the pinch if agriculture is in a bad way. I do not believe that it is in a bad way at present. Far from that, I think it is, modestly speaking, in a good way.

All the indications that I can get from any source point to the fact that agriculturists are not in anything that could be described as a sad position, a bad position or a dangerous position. One of the best possible indications is the financial position of the agricultural community, as indicated by the bank returns. I believe I can get reliable information on that point, though the banks are not at all anxious to disclose anybody's position and will not give any information with regard to any individual's financial position. Neither do they like to disclose much with regard to classes. However, any figures that I can get go to show that the advances from the banks to the farming community went down by about 35 per cent. from the beginning of the war up to last December, the end of the calendar year; while the deposits by the farming community in the banks went up by an even greater percentage. That in itself would indicate that the farming community are not badly off at present, to put it mildly, and that is very comforting. I would like to see them better off. The better off they are, the better for everybody. If they were in a bad position financially, there would be demands on the Agricultural Credit Corporation for advances; there are practically none. There is no business doing in that respect, though the rate of interest has been lowered considerably since the beginning of the war.

What could they buy with money just now?

The fact is there are no demands at present.

What equipment is available—what can they buy with money?

That is another question entirely.

It is a question very pertinent to the Minister's argument.

It is not pertinent to this issue.

If the Minister were to judge industry in the same way, then industry must be in a glorious position.

Both are affected by the war. That is one thing that I think, in all fairness, Deputies speaking on a matter of this kind ought to preface their remarks by saying: "We know there is a war situation." Nobody did that.

I do not think the Deputy did. I did not hear him. If he says he did, I will accept his word. Industry is vitally affected; the fact that we cannot get supplies of many kinds of things essential for industry has thrown thousands out of employment and before this war ends there will be many more thrown out of employment. Agriculture is not in the flourishing condition that it was in during the last war because we are not getting anything like the prices we got then for our stuff. Nobody tries to hide that—we could not even if we tried. But it is not correct, I respectfully suggest, to put forward the idea that agriculture is in a decaying condition. It is not, according to any of the indications that I in my capacity as Minister for Finance can find. I am interested, as an ordinary citizen, as a Deputy representing a city constituency, but particularly as Minister for Finance, in agriculture; I am interested in the welfare of the people connected with agriculture; I am interested in the welfare of the country as a whole, and anything that I, as Minister for Finance—and speaking on behalf of the Government—can do to help agriculturists now or at any other time to become more prosperous, more efficient, better able to derive a living from the land, will be done and done with pleasure, finding money if necessary for that purpose.

Deputy Hughes and others said yesterday and on previous occassions that we will have difficult times after the war. I believe that is true, that a period of depression is bound to come, and anything that can be done to provide for the rainy day should be done by any Government that has the interests of the people as a whole at heart, as this Government has. If there is any constructive suggestion to come from any quarter of the House as to the things we should do to make provision for the depression that is almost certain to follow for a few years after the war, now is the time to make that suggestion, to make the necessary provision, to look ahead. As Minister for Finance I am prepared sympathetically to consider any suggestion, any proposition of a constructive nature, that will help us and the agricultural community—the country as a whole—to meet that depression when it comes and be able to face up to it. It is not that there is any want of will or want of desire to provide whatever is necessary to help the agriculturist to become a better farmer or a more efficient worker, whether he be a farmer or an agricultural labourer. As regards research work, I would like to see more of it done.

There is very little being done.

It might surprise the Deputy to know that I read the whole of the article on soil analysis that he referred to.

I am glad of that.

The author of it happens to be a personal friend of mine and I am interested in his work and in the subject of soil analysis as well.

Are we to have anything done about it?

Something is being done all the time. To start at any time an analysis of the soils of this country is a wise and proper thing, but it will take decades to get it completed. Not alone will you have to get an analysis of the soil and arrive at conclusions about the soil possibilities of the various counties and of all the parishes in the country, but eventually you may have to come down to every farm, and maybe every field, if you want to do the thing properly, efficiently and scientifically. That will take a long time and involve a very big staff, and the very Deputies who are clamouring for it are the Deputies who will be most vocal about increasing the Civil Service. You cannot make a soil survey without employing hundreds of workers. If you want it done in five years—this is only a shot in the dark—you might have to employ 200 or 300 officials. If you want it done in 10 years you might reduce that number by half, but in any event it will require a very large staff no matter what period you may suggest. If you suggest a period of 20 years, that may seem too long. Nowadays we like to get things done in a hurry. Even 10 years might seem too long a time to get a job of that kind completed, but it would require a staff of 400 or 500 people to get the soil survey carried out in 10 years, and I dare say Deputy Hughes will be one of the very first to become vocal and noisy about enormous increases in the numbers and the cost of the Civil Service. You cannot get work of that kind done by the State without providing a large staff.

Deputy Cogan wants a model farm in every district—not in every county. Imagine the numbers of civil servants who will be required to supervise the running of these farms. If he had his way, Deputy Cogan, in that one item alone, without taking into consideration all the other schemes he would like to see operated by the Government, would add thousands of individuals to those already in the State service. Just imagine the hundreds of thousands of pounds that that would add to the annual Budget.

The farmers would pay something.

The Deputy would be the first to say, when the next Budget is presented, "Look at the way the Civil Service has increased." Deputy Hughes and Deputy Cogan are no different from most other people in the House in that regard. From every side of the House, my own side included, scarcely a day passes that I do not get suggestions about schemes of various sorts. No doubt the schemes themselves are quite good. I am not saying anything against Deputy Cogan's scheme or the scheme suggested by Deputy Hughes about soil analysis. These schemes are excellent in themselves, no doubt, but they would need staff and money. All I would say to Deputies who advocate schemes of that kind is: "Do not forget when you are advocating those schemes that the day will come when you will have to pay for them and you will have to put up with an increase in the number of civil servants and with the increased cost that will be involved." There has been a considerable increase in the numbers and in the cost of the Civil Service since this Government came into office. I do not deny that; I actually set it out in the Budget each year, giving the figures representing the exact cost. I want the House to realise how heavy the cost is and that every time Deputies clamour for new schemes and additional social services it means extra staff and involves the expenditure of more money. You cannot get away from that.

Since 1932 we have increased the services that affect all classes of the community. Every class has benefited in some way or other out of State expenditure. Instead of hiding it, I set out the details in the most elaborate way possible in the Budget to tell the Deputies of all Parties and to tell the country what we are doing. I tried to make my Budget statement a purely objective analysis of our financial and economic position. If there are items in it that tell against the Government, so be it. I want to let the Dáil and the country know exactly what our position is and let us face up to the consequences. I did that this time and I will do it again if I am still Minister for Finance.

I know that the bill is a big, heavy burden for running this State — £50,000,000. It is an enormous bill, an enormous tax, an enormous burden on the backs of our people and on the backs of the agricultural community as well as every other class, but no greater on the agriculturists than on others. We all bear it. There is more done for the agriculturists as a class than for any other class in the community. There is more money directly paid out of the State's purse to help the agricultural community—and it is proper that that should be so. I am not saying that it is wrong. Not at all. On the contrary, I would like to see more money put into agriculture, if we had it. But do not let anybody say that agriculture is not being spoon-fed. It is, to the extent of millions and again I say, rightly so. It is the foundation of our economy and we should do everything we can to nurse it. There is no Party in this House— Farmers, Clann na Talmhan or Fine Gael, which Deputy Costello said yesterday was the Farmers' Party— that has agriculture at heart to a greater extent than we have and no Party has ever in the history of the country tried to do more or did more to help agriculture than we have done. The fact of the matter is that we are here in greater numbers than ever because of the votes of the farmers. That is why we are here in such numbers, so successfully. They have stood to us as no other class has stood to us. We would not be a Government to-day if we had not the farmers. They realise that they have good friends in this Government.

I read before, and I will read again, a list of the subsidies, direct and indirect, that are given to agriculture. The first item in the list that I had made out some years ago is the Estimate for Agriculture. In this financial year it is £1,267,000. That is a big bill to run the Department of Agriculture. That Department has numerous officials, every one of whom is engaged in some way or another to help the agriculturist. But we can leave that out of the picture altogether because every Department must have its staff and every Department has its cost. The Department of Agriculture is a very big and costly Department, having numerous officials and a staff of men as highly trained as you can get in any country in the world engaged in advising people on agriculture. At the head of that staff is a man who is second to none in knowledge of all branches of agriculture in this country, that is the Secretary of the Department. I have personal experience of the value of that man to us and to agriculture. He is the chief adviser of the Minister and I doubt whether, if you were to search Ireland, you would get a better adviser for any Minister. The Estimate this year for Agricultural Produce Subsidies and payments proposed from Price Stabilisation Fund is £1,095,000; Grants for Relief of Rates on land, £1,870,000. There is no grant for the relief of rates paid to any urban property owners.

Are the raw materials in any other industry taxed?

Yes, certaintly.

I will get the Deputy a long list if he wants it. I say that £1,870,000 is properly paid. I would like to see more paid to them. At any rate they are getting £1,870,000 to reduce their rates and no other class in the community gets money paid out of the Exchequer to reduce the rates on their property. The estimated amount required to meet the deficiency in the Land Bond Fund arising from the reduction in the land annuities is £637,500. The approximate amount which the farmers will receive from the Flour and Bread Subsidy is £1,440,000; Farm Improvement Scheme, £350,000; Seed and Lime Distribution Scheme, £95,000—last year it was £75,000; Improvement of Estates, £172,000—last year it was £191,000. All that makes a total of £6,926,000. If you add to that the amount of the annuities saved to the farmers by the halving of the annuities —£1,565,000—that is £8,491,000. Leaving the £1,267,000 that is the cost of the Department of Agriculture, out of that, you have £7,200,000 annually paid directly out of the Exchequer into the pockets of the farmers. That is a large sum of money even out of a Budget of £50,000,000. I do not object to a penny of that and I think we could possibly with advantage devise schemes by which we could help farmers further. I did not hear one constructive suggestion, except the suggestion of Deputy Cogan, to have model farms in every district. That is the only suggestion of a constructive nature made yesterday in the debate. We had Deputies, some of them speaking on behalf of the farmers, telling us that the farmers were in a bad way and ought to be helped. I would not agree that Deputy Cogan's method is the best method.

Would the Minister tell us what the economic war cost the farmers in this country?

Would the Deputy tell us where is the snow of yesteryear?

Will he tell us what it cost?

Rip Van Winkle.

It is the wee man that beat John Bull.

This State is not long in existence as States go. It was founded in 1922 and the Government of the day had to face a very serious position. Instead of being able to devote themselves entirely to constructive effort to help the country, unfortunately, they had to face a situation which meant life or death for the State. An effort was being made at that time to try to put that State out of existence. It did not succeed. The effort was made by honest, God-fearing men, who believed they were right. I was one of them. I am not a bit ashamed of what happened then, not a bit. Unfortunately it happened so and the Government of the day had to face that situation and the aftermath of that situation for a number of years. They were unable to devote the attention that they might have given to constructive effort to lift up the country agriculturally and economically. That is a fact of history that historians will analyse and describe for us later, but we need not go into it now. We all know what happened and the fact is that the Government had a difficult time for a number of years. When this Government came in we had a difficult time— a very difficult time—we had another kind of fight on hands, but a fight as vital for the economic and political welfare of this country as any other fight that was made.

The two Governments then have had difficult times. I do not think anybody in this House will deny that we have been going through abnormal and difficult times during the last Government's period of office and during this Government's period of office. I do not hesitate to say that the last Government, at any rate in its first five or six years, in the way of doing constructive work were up against severe obstacles that they were not able to overcome. They were not able to do the constructive work they might have done. That was not entirely their fault. Similarly, this Government had what Deputy Keating reminds us is called the economic war. That had only just ended in 1938 and an agreement was made which saved £100,000,000 for the farmers, without talking of other things; £90,000,000 at any rate; £100,000,000, less £10,000,000 that we agreed to pay—that is putting a modest figure upon it—saved to the farmers alone, along with other things perhaps of more vital national importance that could not be measured in money. That period of strife was only just completed when the Great War started and, in less than a year, we were again into another abnormal situation in which we find ourselves still.

I am not offering that in any way as an excuse for not doing things that we might have done. But I think that anybody, sitting down calmly and quietly and trying to look at the situation here in an objective way, will realise that in our short history as a State we have gone through very abnormal times. It has not been easy for anybody. What will probably in history be termed the Cosgrave régime and the de Valera régime have gone through difficult times and we have come marvellously well out of them. I am only talking now from the point of view of agriculture. I am not going into higher politics, about the way that we have come out of the difficult times during this war so far. But, purely from the agricultural point of view, we have a lot to be proud of in respect of the way this country has survived.

If the war ends inside another year, as many hope it will—I hope to God it does, if not sooner; nobody knows when it will end—I hope that we will be in a position to start off with the prospect of making this country really prosperous and its people happy and contented. There is no reason why we should not. We have good fertile soil that has probably never been worked to full advantage. Our history of the last four years has shown us how the people stand up to sacrifices when they are asked to make them; how they stand up to hardship and trials; how they put their backs into the work for the nation's good when they are asked to do so; and how they are able to bear heavy taxation and bear it willingly without grumbling. It has been shown to us that all we have to do is to ask the people, the farmers as well as others, to put their backs into the work and, for their own welfare and for the welfare of the nation as a whole, they will rise honourably to the occasion, as they have done during the war and at other times. Judging by what we know of the recent history of the country the prospect for Ireland's future when peace arrives should be good. Instead of grumbling and grousing, I think we should be quite happy and proud of the position in which we find ourselves, despite the fact that the cost of living has gone up abnormally and that many classes of the community find it difficult to live. Food, clothes, boots, shelter, everything that man requires and that is essential for life, are difficult to obtain and, when you do obtain them, you have to pay through the nose for them. That applies to all classes of the community; it applies to the farmers. But, with all that, we have come through the trials magnificently so far and, with wise, prudent leadership in the days to come, first, until the end of the emergency and, secondly, after the emergency, in the period of development and progress that, please God, will lie before us when peace is restored, the brightest prospect I think can be held out for Ireland's future.

Now with regard to details. Deputy Hughes wants to know the amount paid annually for sinking fund and interest on our debt. That was published in a White Paper issued at the end of the financial year just before the Budget Statement. The actual figures for the service of the debt last year were: interest, £2,175,614; sinking fund, £785,403; total, £2,961,017. The estimate for the current year is: interest, £2,236,000; sinking fund, £864,000; total, £3,100,000. These are very different figures from what the Deputy had in mind. Deputy Hughes made a mistake when talking of the cost of administration as being something like £50,000,000. I think he had something else in mind when he mentioned £50,000,000 as the cost of administration. The cost of administration, that is the cost of the Civil Service, of the staffs and of the administrative work done, as set out in the Budget Statement, was £6,866,000.

Deputy Corish talked about no special provision being made to meet the increased cost of living of civil servants, teachers, Gárda, etc. It is proposed to spend this year, in round figures, £1,000,000 in paying bonuses to civil servants, national teachers, secondary teachers and Gárda, the actual figure being £989,000. That is a considerable sum of money. I know —nobody knows better—that civil servants, and particularly those in the minor offices, the lower-paid people, are feeling the pinch.

It is true, as Deputy Costello, Deputy Corish and others said, that those with fixed salaries or wages have felt the pinch more than others. There is no doubt about that, but these classes—civil servants, teachers and Guards—know that, at the end of the week or the end of the month, they will get their cheques. There is no doubt that their jobs will continue. They are in that sound position, although in some cases the cheque may not be very big and it is very hard to balance the budget if the family is large. Nevertheless, they are not in the position of the thousands of men and women who have been thrown out of employment as a result of the emergency, or of the many more who, it is almost a certainty, will be thrown out of employment between now and the end of the emergency. These classes are certain that their jobs will continue, that their pensions will be paid if they reach the pensionable age and that they will have, at any rate, a certain sum to meet the expenses of the following week, month or quarter, as the case may be. They are in a much more advantageous position than so many other classes of workers, but I do want publicly to acknowledge and admit that some of these people have been bearing a heavy burden. They have made a very heavy sacrifice in the interests of the community. They have been called on to make that sacrifice and they have made it without much grumbling.

Naturally they have complained. They have come on deputations to me and have put it to me that the Government is asking them to bear too heavy a burden. Civil servants have said that to me formally in deputations and many of them privately, during the course of the last election and the previous election when I met them outside; but while I, as Minister who has to bear the responsibility for that burden, that sacrifice which I ask civil servants and other classes to make, acknowledge that the sacrifice is heavy, that the burden is no light one, I say that, taking all in all, compared with other classes of the community, these people who are in permanent posts have a lot to be thankful for. If anything further can be done to lighten the burden, to make it a little easier for them, I should be glad to do it. This year, as I have said, we are spending £1,000,000 in the way of emergency bonus. When you divide that amongst members of the civil service alone, it does not represent a very big sum for each individual or each individual family, but for the present I think it is as much as the national exchequer can afford.

Deputy Hughes wanted to know the financial position of the Road Fund. After meeting all liabilities, it is estimated that the fund will have a credit balance of £397,000 on 31st March, 1945. We propose to take £100,000 of that credit balance.

What came into the fund in the last financial year?

I cannot give the figure at the moment, but it is in the Book of Estimates. It is about one-tenth of what would come in in normal times.

There is scarcely any expenditure on roads at the moment. They are being neglected.

That is true.

Because they cannot get materials.

Deputy Costello suggested that no attempt was being made to foster thrift. I think he is scarcely correct in that suggestion. Almost from the time the State was set up, central and local savings committees were formed. We paid their expenses and they did excellent work. They promoted and encouraged the idea of thrift, especially among the young. Two months ago, we initiated a new movement to encourage thrift. We are spending a lot of money on advertising, through the radio, the newspapers and many other ways, the idea of thrift. The cinema is being used and public buildings everywhere are being used to display advertisements designed to encourage thrift, and, as a matter of fact, the amounts which are pouring into the Post Office Savings Bank and the amounts spent on savings certificates are much greater than ever, so that it is not correct to say that we have ignored thrift and it value to the country.

Deputy Costello also spoke of Section 8 of the Bill and said he would like to see certain amendments. We can discuss that on Committee Stage, but so far I do not feel inclined to lend a sympathetic ear to his suggestion. The Finance Act of 1942 contained a section allowing the Revenue Commissioners to make certain allowances for plant and machinery, and in this Bill we propose, at the request of the Revenue Commissioners, to widen and extend their powers, to allow them greater latitude, in making allowances in connection with plant and machinery. It was the Revenue Commissioners themselves who discovered that the powers they possessed under the 1942 Act were not sufficiently wide. We intend to broaden them and to give them further powers to help industrialists who have helped the country during the emergency by the provision of goods which were necessary for the country's welfare and who, in order to do so, purchased machinery which will probably be of little value to them after the war. We do realise that it is necessary to be generous, to treat generously these people who have served the country well, who have been thoughtful and helpful with regard to the country's interests, and the provision we are making in this Bill will, we hope, give the Revenue Commissioners greater powers in that regard.

Deputy Hughes mentioned that the excess corporations profits tax yielded £4,000,000 a year. What it yields is about £2,600,000. All the corporation profit taxes yield about £4,000,000. The point made by Deputy Hughes and Deputy Dockrell, that, under Section 4, children's allowances will cost certain classes of income-tax payers with more than two children £1 per year, is true. I see no way of avoiding it. I will not say that it is impossible to do so, but, if I wanted to set up a scheme which would avoid that, it would cost the country and the individuals concerned a great deal more, because I would need to have an inordinate increase of staff to examine every children's allowance application, and to do that twice a year. I have gone into it very carefully, and it would not be worth the cost. Those who will have to bear that £1 are people who can well afford it; generally speaking, they are people whose income-tax will be paid at the higher rate.

The principle is there nevertheless.

I am afraid I cannot see any way out of that difficulty.

Could the Minister not agree to let them declare that they are not drawing children's allowances?

That has been thought of, but obstacles and difficulties have been found in that direction also. Deputy Cogan mentioned that the farmers think their land is unjustly valued. Why was it, therefore, that when the revaluation Bill was brought in three or four years ago the farmers generally objected very strongly to revaluation? I should like to see revaluation. I think Deputy Mulcahy would also like to see revaluation of the country as a whole.

There was an unfortunate gesture made when the valuation of buildings throughout the country was raised by 25 per cent.

That is not land. We are talking about land. There was no extra valuation put on the land.

It was a revaluation anyway, and that was the line it took.

Oh no. Nobody could know what way the revaluation would go. That was a matter for experts.

The fears were very much there.

There you are; there were fears, but there was no foundation for them.

There was a big foundation for them.

There was no foundation. If there is any foundation for the farmers' claim that the land, in the majority of cases, is too highly valued, why not let it be revalued by experts, if we can get experts in this country? We have some at any rate. Why not let the land be revalued? The farmers were the first to object.

The Minister is aware that the Government approached the whole revaluation question from the point of view of getting more revenue.

No; I am not aware of that. I am aware that, as long as I have been in the House, I have heard almost every year from people on different sides of the House —my own side as well as other sides— that the land is too highly valued, and that something should be done to remedy it. We proposed a revaluation Bill. I have no doubt that in many cases there would be an increase in valuation, perhaps with regard to buildings more than land. There would be other places where the value of land would have gone down, but on the whole the farmers objected to revaluation. They still make the claim that the land is too highly valued, but they will not allow a revaluation. That is not an honest attitude.

There is one other point which occurs to me and it is in regard to children's allowances. Deputy Dillon talked yesterday as if he were the fons et origo of the family allowances idea. There is nothing new in the family allowances idea as far as we are concerned here. It has been discussed in Parliaments all over the world for the last 20 years. The first I ever heard of it discussed here was not from Deputy Dillon; it was from Deputy Frank Aiken in this House. I do not even know whether or not Deputy Dillon was a member of the House then. I do not want to take one scintilla of the credit that is due to Deputy Dillon for his warm advocacy of that social measure. I know he was enthusiastic about it, but it would have come in here if there never was a Deputy Dillon in the House. It would have been put into operation if there never was a Deputy Dillon here.

Talk of an angel and he appears.

Before this question was raised in the House there had been a committee of the Cabinet set up to examine it.

He doth protest too much.

I think that applies to Deputy Dillon. I simply want to give the truth and, as I said earlier when I did not know he was in the House, I do not want to take any shade of credit from Deputy Dillon for his warm advocacy of this or any other social reform which he thinks desirable. He did advocate it here, and his advocacy as Vice-President of Fine Gael did help to create an atmosphere which got that Bill the unanimous support of the House. That much credit is due to Deputy Dillon, but it would have been brought in here and passed if Deputy Dillon never existed. There were four members of the Cabinet enthusiastic on this subject. I was not one of them. They were at it for years before Deputy Dillon was heard of in public life.

Will the Minister say exactly what Section 9 means.

It is just giving the Revenue Commissioners power to alter the areas of assessment. They have the power with regard to Schedules A and B. It is purely administrative. It does not mean any change at all.

In dealing with the subsidies directly paid to agriculture, which the Minister said amounted to £8,000,000 or £9,000,000, he brought out the important fact that the rates per £1 valuation paid in the rural districts of Ireland are only one-third of the rates paid in the urban districts and one-fourth of the rates paid in the cities. That is an extraordinary point, which has never been emphasised before. Could he let us know what is the total value of the agricultural output of the country at the present time or in the last computable year?

I should like notice of that question.

Would the Minister be able to state what is the total national income at the moment?

I cannot say that. There have been estimates made by professors and others, but we have not made any estimate of it.

It used to be £1 per head per week of the population.

Those are all shots in the dark made by supposed experts.

If I gave private notice to the Minister, would he try to get even approximate information on the point?

I could not guarantee that, because it would take a long time to make a study of all the details.

It is most important in relation to our discussion.

It would take a long time to get the information.

Question put and agreed to.

When will the Committee Stage be taken?

I should like to take it to-day if the House would allow me?

I understood the House was in a mood to get business done quickly.

Would the Minister make another suggestion?

I would suggest next Tuesday then, if the House would agree.

We have every desire to assist the swift passing of business in the House at the present time, and I would have no objection to the Committee Stage being taken on Tuesday next, but I should like to put this to the Minister: there are in the Finance Bill some very important changes affecting the commercial community. The Bill was probably only circulated yesterday or to-day; I do not know whether or not it is on sale yet.

I think it was in the hands of Deputies on Saturday.

The commercial community may require to consider-some of those amendments rather carefully, and if the Minister thinks it reasonable to ask that the Committee Stage be taken on Tuesday next I would suggest that he should agree to accept amendments up to Monday.

There would not be much time for amendments to be considered then.

If the Minister makes that point with regard to amendments dealing with the matter he has in hand, I am sure he can understand the difficulties of the commercial community.

But the amendments need not be kept over until Monday.

No, but I am suggesting to the Minister that that much time should be given for submitting amendments.

The Chair will have to consider that. It is not a matter for the Minister.

I presume that anybody who is beaten, so to speak, by a short head on Tuesday, can put down amendments for the Report Stage?

The difficulty there is that if amendments are not put down for the Committee Stage, they may not be accepted for the Report Stage. However, all we want to know is whether the Minister is prepared to facilitate us in this regard?

According to Standing Orders the amendments should be submitted on Friday, but we shall endeavour to facilitate Deputies, so far as is possible.

We are speaking for a large community outside, who are probably concerned about this matter.

Provisional leave therefore, I take it, is granted for the Second Stage fixed provisionally for Tuesday, 20th June.

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