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35 1926

FINANCE ACT, 1926

PART VI.

Miscellaneous and General.

Stamp duty on instruments made under State Lands Act, 1924 .

37. —(1) An instrument made under the State Lands Act, 1924 (No. 45 of 1924) and sealed with the official seal of the Minister for Finance shall not, by reason only of such seal being affixed thereto, be rendered liable to any higher stamp duty than if it were an instrument under hand only.

(2) This section shall be deemed to have come into force on and shall have effect as on and from the 5th day of August, 1924.

Exemptions from stamp duty on receipts.

38. —(1) The First Schedule to the Stamp Act, 1891, shall be construed and have effect and be deemed always to have had effect as if the following exemptions were inserted therein under the head of “Receipt given for, or upon the payment of, money amounting to £2 or upwards” in addition to the exemptions contained therein or heretofore added thereto under that head, that is to say:—

“(16) As from the commencement of Part II of the Courts of Justice Act, 1924 (No. 10 of 1924), receipt given by an officer of the Circuit Court for money received by him from a party to any proceedings in that Court”;

“(17) As from the commencement of Part III of the Courts of Justice Act, 1924 (No. 10 of 1924), receipt given by an officer of the District Court for money received by him from a party to any proceedings in that Court or in respect of a fine.”

(2) The First Schedule to the Stamp Act, 1891, shall be construed and have effect as if the following exemption were inserted therein under the head of “Receipt given for, or upon the payment of, money amounting to £2 or upwards” in addition to the exemptions contained therein or heretofore or hereinbefore added thereto under that head, that is to say:—

“(18) Receipt given for any payment of money which is less than three pounds and is made either to or for the benefit of an office-holder or employee for or on account of salary, wages, remuneration, or other like payment in respect of his office or employment or to or for the benefit of any person for or on account of any pension, superannuation allowance, compassionate allowance, or other like allowance.”

Evidence in proceedings for recovery of tax or duty.

39. —(1) In any proceedings in the Circuit Court or the District Court for or in relation to the recovery of any tax or duty under the care and management of the Revenue Commissioners, an affidavit duly made by an officer of the Revenue Commissioners (including as regards the matters mentioned in paragraphs (c) and (d) hereinafter contained a collector of income tax) deposing to any of the following matters, that is to say:—

(a) that the assessment of such tax or duty was duly made,

(b) that such assessment has become final and conclusive,

(c) that such tax or duty or any specified part thereof is due and outstanding,

(d) that demand for the payment of such tax or duty has been duly made,

shall be evidence, until the contrary is proved, of the matters so deposed to.

(2) Whenever in any such proceedings such affidavit as aforesaid is put in evidence and the averments contained therein are not disputed by the defendant or respondent, it shall not be necessary for the officer by whom such affidavit was made to attend or give viva voce evidence at the hearing of the proceedings nor shall it be necessary to produce or put in evidence at such hearing any register, file, book of assessment, or other record relating to such tax or duty.

(3) Whenever in any such proceedings such affidavit as aforesaid is put in evidence and any averment contained therein is disputed by the defendant or respondent, the judge or justice shall upon such terms as to costs as he shall think just give a reasonable opportunity by adjournment of the hearing or otherwise for the officer by whom such affidavit was made, to attend and give viva voce evidence in such proceedings and for any such record as aforesaid to be produced and put in evidence in such proceedings.

Provisions to financial year 1922-23.

40. —(1) In order to remove doubts it is hereby declared and enacted that the Finance Act, 1922 (except so much of Part II. thereof as relates to inhabited house duty, the proviso to sub-section (3) of section 16, sections 32 and 33, and Part IV. thereof) was accepted and applied accordingly in Saorstát Eireann.

(2) Every person who paid in Great Britain or Northern Ireland any sum in respect of any stamp duty chargeable in or for the financial year commencing the 1st day of April, 1922, or in respect of estate duty chargeable on the death of a person dying after the 31st day of March, 1922, and before the 1st day of April, 1923, is entitled to credit for the sum so paid when computing his liability in Saorstát Eireann on foot of the same duty in respect of the same instrument, property, or event.

(3) In this section the expression “Saorstát Eireann” includes the area of jurisdiction of the Provisional Government set up under Article 17 of the Treaty of 1921.

Recovery of penalties in relation to dog duty.

41. —(1) Sub-section (1) of section 21 of the Inland Revenue Regulation Act, 1890, shall not apply to the penalties imposed by the Finance Act, 1925 (No. 28 of 1925) in relation to dog duty, and in lieu thereof it is hereby enacted that proceedings for the recovery of any such penalty may be prosecuted at the suit of the Attorney-General or at the suit of an officer of customs and excise or at the suit of a member of the Gárda Síochána and that the information initiating such proceedings need not be in writing or on oath.

(2) In any proceedings for the recovery of a penalty incurred under the Finance Act, 1925 , in relation to dog duty the court before which such proceedings are brought may, without prejudice to the powers of the Revenue Commissioners and the Minister for Finance respectively under section 35 of the Inland Revenue Regulation Act, 1890, mitigate such penalty to such amount (not being less than one-fourth of such penalty) as such court shall think proper.

Care and management of taxes and duties.

42. —(1) All taxes and duties imposed or continued by this Act, except the duties on mechanically propelled vehicles and the duty on motor car driving licences, are hereby placed under the care and management of the Revenue Commissioners.

(2) All taxes and duties imposed or continued by the Finance Act, 1925 (No. 28 of 1925) are hereby placed under the care and management of the Revenue Commissioners and shall for all purposes be deemed to have been under such care and management as from the commencement of that Act.

Short title, construction and commencement.

43. —(1) This Act may be cited as the Finance Act, 1926.

(2) Part I of this Act shall be construed together with the Income Tax Acts, and Part II of this Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts, and so far as it relates to duties of excise shall be construed together with the British Statutes and Acts of the Oireachtas which relate to the duties of excise and the management of those duties.

(3) Save as is otherwise expressly provided, so much of this Act as relates to income tax or to super-tax shall be deemed to come into force on and shall take effect as on and from the 6th day of April, 1926.