asked the Minister for Finance if he will consider the advisability of issuing instructions to income tax collectors through the Revenue Commissioners that one full week should elapse from the date that a demand for "adjusted" income tax has been sent out to solvent citizens before a notification is served on them intimating that the Sheriff will be instructed to take proceedings if the "adjusted" demand is not remitted within 120 hours.

The time that may properly be allowed for the payment of income tax before recovery through the Sheriff is resorted to varies in accordance with the particular circumstances. Each case is dealt with on its merits, and I do not consider, therefore, that the issue of instructions as suggested in the question is advisable.