asked the Minister for Finance if he is aware that income tax on property is being demanded from persons other than the then existing landlords for the years 1914-1922 in respect of houses and premises in Saorstát Eireann, and that the collection of same is accompanied by threats of distraint, threats of collection by warrant directed to the sheriff and threats of collection under the procedure prescribed by the Income Tax Act, 1924, and, whether it is intended to enforce these threats against the present occupiers of these buildings from whom payment has for the first time been sought in this present year.

The general principle is that Property Tax (Income Tax Schedule A) is recoverable on the property irrespective of a change of ownership (Income Tax Act, 1918, Section 199, and Schedule A, No. VII., Rule 3). This principle is well known to the legal profession, and solicitors acting for purchasers of property usually safeguard their clients by obtaining an allowance from the purchase price in respect of any Property Tax outstanding on the property. As the Deputy is aware, the Revenue Commissioners have no power to discharge duty legally assessed and for which a legal means of recovery exists. If, however, he will be good enough to furnish me with particulars of any specific cases he has in mind, I will have them looked into.