asked the Minister for Local Government and Public Health whether he will state the reasons for the delay in refunding to owners of motor cars in County Sligo, the engines of which were manufactured prior to the 1st January, 1926, the portion of the Road Tax paid to which they are entitled.

I would refer the Deputy to my reply to Deputy's Briscoe's question on this subject on the 14th October, 1931.

Is the Minister aware that several car-owners in Co. Sligo have not received refunds of the taxes paid for the second quarter of the present year? A considerable number of persons have not received a refund of tax paid for the present half year. When does the Minister hope to be in a position to make refunds to these people?

I am aware that out of 222 claims received from Sligo, 170 have been paid.

For what period?

Some for the first quarter and some for the second and third quarters. Applications are dealt with in their order.

Some of the applications in respect of the third quarter have been paid and some in respect of the first and second quarters have not been dealt with.

Applications were probably dealt with in accordance with the date upon which they were sent.

Surely every person made an application at the time the tax was paid or immediately afterwards. There is no reason why the Department should not have paid these refunds for the first and second quarters. There may be some excuse for the half-year or for the last quarter. In one case an application was made immediately after the tax was paid in the second quarter. The Department did not even acknowledge that letter.

I will be glad to get particulars of any case like that.

I can give the Minister definite information in one case.

Is the Minister prepared to hear complaints from other owners of motor cars? I have several complaints from Cork City.

There is a very great deal of nonsense in regard to complaints made in this connection. Certain refunds are payable. They are not necessarily payable until after the end of the period involved. Upwards of 10,000 applications have been made, some for very small amounts. I have set up what I consider reasonable machinery for dealing with this matter. Nobody is inconvenienced in any very great way. In justice to the other work of the Department, I have set aside as large a staff as may reasonably be expected to deal with this work. I have already given details as to the extent to which refunds have been made in the case of Sligo. Of the number of applications received, over 75 per cent. have been paid already and I do not think that that is a very bad figure.

What is the Minister's authority for saying that claims need not necessarily be paid until the end of the quarter?

I am saying it.

What authority has the Minister for holding up claims until the end of the quarter or the half year? That is not specified in the Act or in any regulation made under the Act.