asked the Minister for Finance if he will state whether collectors of Income Tax under Schedules A and B (Property Tax) have been also appointed to collect personal Income Tax; if such collectors receive commission on sums collected; if this duty was formerly done by the salaried collectors of Customs and Excise for each county, and, if so, what was the reason for the innovation.

The collection of Income Tax assessed under all Schedules is now carried out by the same collector in nearly every collection area in the Saorstát. Up to May, 1924, the work of collecting tax assessed under Schedules D and E was in the hands of Associated Officers of Customs and Excise in all areas other than Dublin and Limerick cities. The Customs and Excise staff were relieved of this duty at the period mentioned on account of the additional work thrown upon that staff by the new Customs Import Duties included in the Budget of 1924. Collectors of Income Tax are not paid commission on amounts collected, but the Schedules D and E collection handed over to the local collectors has been taken into account in fixing their remuneration. Normally, the Income Tax collection work involved for officers of Customs and Excise and addition to a full measure of official duties, and in all such cases the officers were granted extra remuneration for their Income Tax collection duties.

Can the Minister say whether this change in procedure involves any additional cost to the public, and if so, how much?

I do not think it involves any additional cost to the public. The areas of certain Customs and Excise districts in the country had to be increased in order to relieve members of the staff for Customs duties at the ports. Consequently, the duties done by them had to be transferred to other officers.

Arising out of that answer, how much commission was paid to the officers of the Customs and Excise for the collection of Income Tax formerly, and how much commission is paid to the present collectors?

That is a separate question.

I did not catch the Minister's answer.

You did not get any answer.