asked the Minister for Finance whether he is aware that the extra stamp duty, imposed by the Finance (No. 2) Act, 1947, has been charged on the purchase by Patrick Greene, Derrylahan, Ballinasloe, County Roscommon, of the holding of John Joe Egan, Lakeland, Ballydangan, Ballinasloe, and that this duty became payable owing to the failure of the Land Commission to furnish particulars of Egan's holding and to grant consent to the sale until November 29th last, although a request for such particulars was made by the purchaser's solicitors on September 9th and on three subsequent occasions, and whether, in view of these circumstances, he will request the Revenue Commissioners to waive their claim to the extra duty.
Ceisteanna—Questions. Oral Answers. - Extra Stamp Duty
I have had inquiries made in this case. The deed of conveyance appears to have been executed on 6th December, 1947, and stamp duty is accordingly chargeable at the increased rates which have operated since 1st December, 1947. The Revenue Commissioners have no power to vary the amount of duty chargeable.
I referred to this case yesterday and related the circumstances surrounding it. It is a case in which an application was made to the Land Commission as early as the 9th September asking for particulars of this holding. I am not blaming the Land Commission, but due to delay in the Land Commission in furnishing the particulars the deed could not be executed before the date mentioned. In view of that fact, there is surely a case in equity for remitting the duty. After the 9th September, the solicitor for the purchaser pointed out to the Land Commission the urgency of this matter in order to escape the extra duty.
Is the Minister aware that his predecessor in office was specifically requested to grant a discretionary power in cases such as this and that his predecessor refused to grant such power when the Bill was going through the other House?
Mr. Boland
I am not aware of that, but if he did he should not have done so.
The Deputy knows it now.
Mr. Boland
I say that this should not be the case. If one Department of State holds up a matter of that kind until a debt of this nature becomes due, there is certainly a case for a remission of the duty.
That is the position and I cannot do anything about it now. The Deputy had plenty of time available up to the 18th February to make these representations and the Department might have been more amenable to his persuasion at that time.
Mr. Boland
I was not aware of it.
The Deputy knows that if notification of this contract had been given prior to the date on which the increased duty became operative the whole matter could have been raised. It is not entirely fair to put this on the excuse that particulars were sought from the Department and could not have been obtained in time. Notification would have saved time.
Mr. Boland
Notification was given on the 9th September, three months before. This is a very poor man.
What is the amount involved?
Mr. Boland
About £55. He is about to get married and something should be done.
Has the Deputy any idea of the number of line ball cases there are that would have to be brought in if this one were brought in?
Mr. Boland
I do not think there could be very many.