I move amendment 17:
In page 27, Section 47, line 57, after the word "person" to insert the words "not being a member of the Oireachtas of Saorstát Eireann."
This is a most amazing section. The purpose of the section is to allow the Revenue Commissioners to remit all interest payable in respect of a certain year and to grant such remission of such duty as is considered just. The terms of instructions to the Revenue Commissioners are, that, where they are satisfied that a person who is liable to Excess Profits Duty (a) has voluntarily furnished to the Revenue Commissioners all such information in his possession or procurement as is requisite for the due computation of the amount of such duty—which, incidentally, he is bound to do — or (b) if he is in such financial circumstances that he cannot without undue hardship pay the whole amount of such duty or (c) has so furnished such information and is in such financial circumstances, then, the remission may take place. It is to be noticed that the first condition on which the Revenue Commissioners may remit is if a man does what he is bound to do, and the second condition — and it is not a junction but an alternative — if he is in such a financial condition, whether he furnishes the information or not, the Revenue Commissioners may make certain remissions. I propose to put in, after the word "person," the words "not being a member of the Oireachtas of Saorstát Eireann," so that the section will read: "Where the Revenue Commissioners are satisfied that a person, not being a member of the Oireachtas of Saorstát Eireann, has done these two things, etc."
I do that for this reason, that it seems to me that when we are making this peculiar remission of duty, we should not allow it to be said outside that members of the Oireachtas are looking for something in the way of remission, where that remission is really founded, in the main, or going to be founded upon their doing something, which, in fact, they were bound to do. Notwithstanding the opinion that may be held, inside the House, of members of the House, there are people outside who have expressed the view that this is specially designed for the safe-guarding of individuals, being members of the Oireachtas, who are put in conjunction with people who occupy Government posts, and who are close to them and who have got this particular remission to allow them to escape certain taxation which ought to be imposed on them. Whether that is right or wrong, and I do not believe it is right, I think that we should have a standard set, at any rate, for members of the Oireachtas, that they are not going to claim these peculiar remissions. If a man is elected here to do his duty as a public man, that ought to include his doing his duty as a private citizen in the matter of taxation, because a man's public duties rest to a great extent upon such matters as taxation and the imposition of taxation. We should not allow it to go forth that a member of the Oireachtas can gain a remission of taxation because, after the event, and after he has voted for something of this sort, he can do something which he was bound to do before, and so obtain a remission of taxation which had been justly and equitably assessed upon him. I move the amendment.