Mr. O' Connellwished to know from the right hon. Baronet opposite whether the salaries of the Irish judges, which were paid out of the consolidated fund, were to be made liable to the Income-tax?
§ Sir R. Peel;I am not yet quite prepared to state to the House what may be done with reference to the salaries of public officers, and therefore I have to request that a locus penitentiœ may be allowed me; but I can venture to say that, with respect to all appointments in Ireland of a permanent nature requiring that the holders of them should be stationary in that country, the Income-tax is not to be charged. With respect to those public functionaries who are not stationary, they are to be liable to the Income-tax. Thus, a commissioner of customs might have to pay the tax though resident in Ireland, while an Irish judge would not be liable.