asked the Minister for Justice whether he is aware that a farmer in County Waterford has had his cattle seized on two occasions in satisfaction of rates and succession duty although prior to the second sale he had made a declaration on oath that he was not in a position financially to meet the demands which were being made upon him; that the declaration referred to was transmitted to the Executive Council before the sale took place and that the declaration was made in consequence of a statement which the President is reported to have made at Clonmel to the effect that stock would not be seized from a person who was unable to meet his liabilities, and if the statement reported to have been made at Clonmel may be taken as representing the considered policy of the Government in such cases.
Ceisteanna—Questions. Oral Answers. - Cattle Seizure (County Waterford).
If I have correctly identified the case to which the Deputy refers, the defaulter is a gentleman who succeeded a few years ago to a large holding, under the will of a relative, and took, under the same will, other valuable benefits, including a cash legacy of £400. Within three years of this event, he made default as regards an instalment of succession duty amounting to about £9, and subsequently he defaulted in the payment of his rates. I understand that after the court proceedings were over and when the warrants were in the hands of the under-sheriff for execution, and had been partly executed, he lodged some such declaration of inability to pay as is referred to in the question.
A large proportion of the proceeds of sale of the first seizure made in this case went to pay expenses of maintenance and removal which were incurred solely as a result of the determined attempts made by the defaulter or his friends to obstruct the court officer in the course of his duty.
So far as I am aware of the facts, the case is not one in which the defaulter deserves any sympathy. More generally, the Deputy will, I am sure, realise that it is not reasonable to expect the Executive Council to decide as to the merits of individual cases of this kind, or to interfere with the execution of court processes, and that any appeals for time in such cases should be addressed, before the matter reaches the hands of the under-sheriff, to the Department or other authority, to whom the debt is due.