asked the Minister for Finance if he is aware of the hardships arising from the increased price of beer; that many persons have lost their employment; that the business transacted in many publichouses has fallen to 30 per cent. of what it was before the increase; and if he will, accordingly, remove the tax imposed in the Supplementary Budget.

I propose to take Questions Nos. 24 and 25 together.

There have already been two Budgets this year and I do not propose to introduce further financial legislation. The Budget period is the appropriate time for considering particular increases and decreases of taxation as they can then be viewed in relation to the Budget as a whole. I cannot commit myself, at this time of the year, as to what proposals next year's Budget may contain.

There is, of course, tax exemption already for all films of an educational character.

Arising out of the Minister's reply, I would like to point out to the Minister that owing to the increased tax on beer many businesses throughout the country engaged principally in the sale of beer have lost very considerably, and many of the employees in such premises have been rendered unemployed. Will the Minister consider the present position with a view to a possible tax revision?

I have nothing to add to the reply that has been given.

Will the acting Minister inquire whether a brewery on the borders of his own constituency has cut down to a five-day week and dismissed a large number of employees in addition to that?

Will the Minister further ascertain the facts from publichouses and businesses throughout the country and discover that a big percentage of the quota of beer which has been allocated to these people has, in recent weeks, because of the increased tax, been returned to the breweries?

Is the Minister aware that in a great many parts of the country 16 mm. films are shown by parish councils and branches of Muintir na Tíre and, by reason of the additional tax, it has been rendered practically impossible to continue these showings in various areas? Would the Minister say if he is prepared to exempt these temporarily from such tax?

I have no information regarding that matter. I think the Deputy must recognise that it cannot be dealt with now.

Is the Minister aware that numerous articles dealing with this matter have been published in the Catholic Herald and The Standard, where he will get full information as to the details?

I do not propose to refer to the publications in question. I would suggest that if there are bodies who can claim that they are not showing films for purely commercial purposes— for example, where it can be claimed they are doing educational work — I am quite sure the Minister for Finance will be prepared to consider any application they make provided they have a reasonable case. If they are conducting a business on ordinary commercial lines the question immediately arises as to why they should be exempted from tax as against any other film renter or film exhibitor.

Would the Minister convey the information to the Minister for Finance? Films shown by branches of Muintir na Tíre or parish councils should be exempted from tax in respect of 16 mm. films?

Is it not a fact that such films are already exempted by application to the Revenue Commissioners? Has that not been the position for years?

Does the Minister realise that, while the effect of the new tax on porter and stout may not be very detrimental either to the proprietors or to the distributors, it is very seriously diminishing the consumption of ale and beer which constitute the bulk of the output of the small brewery? Will he bear that in mind?

I am sure that all the relevant circumstances will be considered by the Minister for Finance when this matter comes up for review again.