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Go ndeontar suim ná raghaidh thar £798 chun íoctha an mhuirir a thiocfas chun bheith iníoctha i rith na bliana dar críoch an 31ú Márta, 1945, chun Réamhíoca Ilghnéitheacha áirithe d'áisíoc leis an gCiste Teagmhais.
That a sum not exceeding £798 be granted to defray the charge which will come in course of payment during the year ending 31st March, 1945, to repay to the Contingency Fund certain Miscellaneous Advances.
As Deputies are aware, this Vote is taken towards the end of the financial year to recoup to the Contingency Fund moneys issued from it since it was last replenished, other than advances for services covered by and repayable out of other Votes and/or the Central Fund.
The purpose of the Contingency Fund is to defray urgent or unforeseen expenditure which is not covered by ordinary Votes and for which it may be impracticable to seek the immediate approval of the Dáil. No final payment is charged against the Fund, and it is restored to its original figure each year either by means of the Repayments to the Contingency Fund Vote or by repayment from the Central Fund or the ordinary service Votes of advances made. An account of the Fund showing the advances made, repayments effected and advances outstanding is published with the annual Appropriation Accounts. The items of expenditure—four in all—which necessitate this year's Vote are shown in Part III of the Estimate.
Item (1)—Stamp Duty remitted on deeds and other instruments for Public Departments (£580 15s. 0d.).—This is a regular feature of the Vote. The Revenue Commissioners, following long established practice, stamp deeds and other instruments for public departments without insisting on payment of duty, but as there is no power to remit the duty—which is imposed by statute—the amount has to be made good to the revenue and it is more convenient to utilise the Contingency Fund than to make separate provision in Departmental Votes. Most of the instruments for stamping are presented by the Department of Education and the Department of Lands.
Item (2)—Removal of remains of student—the holder of a scholarship awarded by the Minister for Education —who died during the college term (£25).—A student holding a FíorGhaeltacht Scholarship, awarded by the Minister for Education, at Rockwell College, Cashel, died in the Fever Hospital, Clonmel, while attending the college. The President of Rockwell College arranged for the removal of the remains to the student's home at Dingle, County Kerry, for burial and the vouched cost was recouped to him. I understand that the family were poor and would not be able to meet that expenditure.
Item (3)—Recoupment to Dundalk Urban District Council of cost of Fire Brigade services rendered in Belfast following Air Raids (£177 0s. 8d.).— The payment to this local authority represents the expenses incurred by the council in sending its fire brigade to Belfast following the air raids on that city in April and May, 1941. In view of the special circumstances, it was decided that the expenditure should be borne by the State and, as it was not appropriate to any existing Vote, it was defrayed from the Contingency Fund. Expenses incurred by Dublin Corporation (£355 8s. 2d.), Drogheda Corporation (£56 4s. 0d.), and Dun Laoghaire Corporation (£85 6s. 1d.) on the same occasions were similarly met out of the Contingency Fund and the amounts were recouped to the Fund by the Votes for 1941-42 and 1942-43.
Item (4)—Triplets Bounty (£15).— This, like the stamp duty remissions, is a regular feature of this Vote. It represents five payments of £3 each.