asked the Minister for Local Government whether he is aware that as a result of a decision on the 22nd September at Arva, County Cavan, District Court, it has been established that a farmer may not use his agricultural tractor, with trailer attached, to convey his cattle from one farm to another, his own property, or from farm to fair, or vice versa, in the ordinary course of his business, or even to convey a sick animal to a veterinary surgeon, unless he has paid a £21 tax; and, if so, whether in view of the importance of up-to-date methods in farming, he will take steps to have this heavy impost removed or reduced to a nominal sum.

The scope of the phrase "used for haulage solely in connection with agriculture" in the Finance Act, 1926, is a matter for interpretation by the courts. Pending clarification of the position the Commissioner of the Gárda Síochána, after consultation with the Department, has issued a circular advising the Gárdaí against prosecutions in cases such as that mentioned by the Deputy. A similar circular is issuing to local taxation officers.