§ MR. BIGGARasked the Financial Secretary to the Treasury, Whether or not the persons who levy tolls in fairs and markets in Ireland pay Income or Property Tax on said tolls; and, whether they pay Probate and Succession 90 Duty on the same; and, if not, will he try to recover from the parties for time to come?
§ MR. COURTNEYSir, rights of market and fairs and tolls are assessable to Income Tax under Schedule A and to Succession Duty; but not, I believe, to Probate Duty. Payment of the proper taxes is required in these cases as elsewhere.