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Dáil Éireann - Volume 173 - 11 March, 1959 Ceisteanna—Questions. Oral Answers. - Public Representative's Tax Assessment. Mr. Sweetman Mr. Sweetman 23. Mr. Sweetman 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. Minister for Finance (Dr. Ryan) James Ryan Minister for Finance (Dr. Ryan): 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. 940 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 [940] 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. General Mulcahy General Mulcahy General Mulcahy: 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? Dr. Ryan Dr. Ryan Dr. Ryan: I went to great pains to answer that question. Let the Deputy read it again. Mr. Corish Mr. Corish Mr. Corish: He says it is their duty to do it. General Mulcahy General Mulcahy General Mulcahy: May I ask does the Minister positively state that it is their duty and that he approves of the practice? Mr. T. Lynch Mr. T. Lynch Mr. T. Lynch: The Minister for Health wants to answer. Dr. Ryan Dr. Ryan Dr. Ryan: It is the duty of inspectors to get whatever evidence they can to make a proper assessment. Does any Deputy object to that? General Mulcahy General Mulcahy General Mulcahy: 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? Dr. Ryan Dr. Ryan Dr. Ryan: 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. General Mulcahy General Mulcahy 941 [941] General Mulcahy: 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. Dr. Ryan Dr. Ryan Dr. Ryan: I say there is nothing improper in—— Mr. Blowick Mr. Blowick Mr. Blowick: Many people throughout the country think it is highly improper. Dr. Ryan Dr. Ryan Dr. Ryan: They do not. Mr. Blowick Mr. Blowick Mr. Blowick: They do. I want to assure the Minister that it is not an official's function to spy on the public. Dr. Ryan Dr. Ryan Dr. Ryan: Do not be silly. Dáil Éireann 173 Ceisteanna—Questions. Oral Answers. Public Representative's Tax Assessment. Questions 19590311
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