asked the Minister for Finance if he is aware that Mr. A.J. Byrnes, Newcastle West, was imprisoned in Limerick Jail on a writ of levari for non-payment of income tax, and that after spending twelve weeks in prison he was released unconditionally without paying the amount of the tax for which he was imprisoned; that it is alleged that Mr. Byrnes was imprisoned as a result of an error made in his assessment, and if he will state whether any communications have been received from Mr. Byrnes or his solicitor on the matter, and if he will make a statement on the present position of the case.

Mr. A.J. Byrnes was committed to prison on a writ of levari issued from the High Court for non-payment of income tax arrears amounting to £68 14s. 6d. properly assessed and payable, and was detained for the period stated. There is no ground for the suggestion that an error was made in assessing Mr. Byrnes in respect of his income, or that the assessments were not in order. He was released on the 2nd May, 1929, and the matter is, therefore, ended.

I think Mr. Byrnes has a very good case for an action in the High Courts against the Revenue Commissioners.

The Revenue Commissioners took it in the High Courts against him.