asked the Minister for Finance if he is aware that Mr. John O'Driscoll, Clonbanin, Banteer, has been charged and has paid income tax in respect of an official income of £490, which he has never received; and, if so, whether he will see that this income tax is refunded.

Mr. O'Driscoll was assessed to income tax on an estimated sum in respect of his remuneration as rate and tax collector. The actual remuneration applicable to the work performed by Mr. O'Driscoll as tax collector has only recently been determined, and the Revenue Commissioners are entering into communication with Mr. O'Driscoll as regards the question of the adjustment of his income tax liability and the repayment of any amount overpaid.