I move:—
That a sum not exceeding £7,463 be granted to defray the Charge which will come in course of payment during the year ending 31st March, 1949, for the repayment to the Contingency Fund of certain Miscellaneous Advances.
If Deputies will look at the Estimate, they will find that three items are detailed, the smallest of these being the triplets bounty. The other two have reference to stamp duties remitted on certain deeds. Where there are deeds or other instruments, leases or conveyances, in transactions on behalf of public departments, under the law, certain payments must be made. These payments are made, and it is merely a transfer from one section to another. The ordinary way in which it is done is that the payments are made out of the Contingency Fund and met in this way. It is a remission of stamp duty in relation to public departments.
The second item deals with the remission of stamp duty on deeds and other instruments for representatives in Ireland of foreign Governments. On grounds of reciprocity and because of diplomatic status, it has always been the practice to remit or refund stamp duty paid by any foreign State representative where there is a transaction in connection with the leasing of premises. That has happened this year to the amount stated. The main item was a lease in respect of one premises.
