asked the Minister for Finance if he is aware that difficulty, expense and inconvenience are caused to members of the public by the existing regulation requiring payment of duty on administration bonds in district probate registries to be made by impressed stamp on the bond; and if he will amend, or make the appropriate representation with a view to amendment of the regulations so as to make possible the payment of the stamp duty on such bonds, by way of probate court adhesive stamph or ordinary postage stamp.

Payment of the stamp duty of five shillings on administration bonds in District Probate Registries is required to be made by impressed stamp as, under stamp duty law, payment of duty exceeding 2/6 may not be denoted by the use of adhesive stamps. In Cork and Dublin the duty on administration bonds is payable at the local Stamping Offices and elsewhere at post offices.

I am not aware that this arrangement causes difficulty, expense or inconvenience to members of the public but, if the Deputy can satisfy me that it does, I shall have the matter looked into.

(Cavan): Is the Taoiseach not aware that court fees on probate cases are payable by means of adhesive stamps and it appears to be only in the case of the stamp on the bond, which amounts to 5/-, that it is necessary to have an impressed stamp? This entails sending the bond up to the Four Courts in Dublin and having it stamped and would the Taoiseach not consider that matters would be simplified considerably if the regulations were changed to permit the use of an adhesive stamp which could be purchased in the local post office?

I am afraid I must admit that, but as I said to Deputy Barrett if he, or Deputy Fitzpatrick, can indicate cases of difficulty I will certainly have them looked into.