I should like to know from the Minister whether this Bill would involve anything further than regularising the procedure that already exists. I understand that this Bill is merely to get over a difficulty that arose in a certain case whereby a resolution in anticipation of the Finance Act was held not to be valid, and that the object of this Bill is intended to make that position watertight. I should view with apprehension any proposal to enable a financial resolution to be introduced and have legal effect until the Finance Act is introduced.
PUBLIC BUSINESS. - PROVISIONAL COLLECTION OF TAXES BILL, 1926
(Certified by the Ceann Comhairle of the Dáil as a Money Bill)—
SECOND STAGE.
Motion—"That the Bill be read a second time."
CATHAOIRLEACH
I cannot vouch for that. I think this is an ordinary Bill to enable the authorities to prevent anticipation of coming taxes in this year's Budget and to prevent undue exhaustion or increase of stocks.
That is so.
Is not this to give effect to the regular procedure adopted by the Dáil since its inception?
What Senator Sir John Keane and Senator Douglas have stated are the facts. This Bill simply regularises what has happened.
Question put and agreed to.