asked the Minister for Finance if he will state on what authority the taxes and duties collected during the last financial year were levied. Further, if he will state if such taxes and duties still continue to be levied; and if so, on what authority they are being levied?
CEISTEANNA—QUESTIONS. [ ORAL ANSWERS. ] - COLLECTION OF TAXES.
Prior to the establishment of Saorstát Eireann existing laws relating to taxation remained in force. Taxes and duties are being levied on the authority of the Statute No. 1 of 1922.
Arising out of the answer given by the Minister, may I ask if he is aware that under Article 74 of the Constitution such taxes are only leviable up to the 31st of March of this year, and are not leviable beyond that date?
I am well aware of the Constitution.