asked the Minister for Finance if he has seen a report that the views expressed by a public representative as a public representative were used against that person in connection with his personal tax matters; and whether he proposes to make a statement in respect thereof.
Ceisteanna—Questions. Oral Answers. - Public Representative's Tax Assessment.
23.
It would be improper to discuss in this House the taxation affairs of any particular person. I may say, however, that I have seen the report which the Deputy presumably has in mind. While the inspector of taxes, during the recent hearing of an appeal by this taxpayer against his income-tax assessment, proposed at one stage the exceptional course of referring to the Press account of a speech by the appellant as evidence of his attitude towards taxation, the appeal tribunal did not allow this to be introduced.
An inspector of taxes must endeavour to secure, so far as possible, that every taxpayer in his district is properly assessed. This is the inspector's essential function and is in the interests, not merely of the State, but of the main body of taxpayers as well. Accordingly there is nothing reprehensible in an inspector's accumulating information regarding any case, least of all if he derives it from public sources. On the contrary, it is a part of the inspector's duty. In the event of a tax-payer's appealing against an assessment raised upon him, it is for the appeal tribunal to decide whether matter which it is sought to put in evidence is to be admitted as evidence or not. In this case, the evidence referred to was not admitted and was not therefore used against him.
Are we to understand from the Minister that it is now approved practice in respect of people who take part in public debates as public representatives that their speeches in relation to taxation and such matters may be put in their private file by income-tax inspectors or by the revenue authorities?
I went to great pains to answer that question. Let the Deputy read it again.
He says it is their duty to do it.
May I ask does the Minister positively state that it is their duty and that he approves of the practice?
The Minister for Health wants to answer.
It is the duty of inspectors to get whatever evidence they can to make a proper assessment. Does any Deputy object to that?
Does the Minister suggest that public comment made by an individual in his capacity as a public representative on the taxation system of the country and its effect on the people are proper statements to be collected and associated with the personal papers relating to the individual's tax assessment in the office of the Revenue Commissioners?
The inspector thought he should produce this evidence to show the attitude of mind of the person concerned and it appears it would not be accepted.
The Minister's answer would suggest that, while it is not possible to get it accepted in the courts as evidence, it is proper to have such material accumulated on the files.
I say there is nothing improper in——
Many people throughout the country think it is highly improper.
They do not.
They do. I want to assure the Minister that it is not an official's function to spy on the public.
Do not be silly.