MR. PATRICK O'BRIEN
I beg to as Mr. Chancellor of the Exchequer whether the Crown claims right of priority for Legacy duty over creditors in bankruptcy proceedings in Ireland; whether in England the Crown would rank as an ordinary creditor in such proceedings; and whether the Government will introduce legislation to equalise the Law in Ireland in this respect to what it is in England?
§ THE ATTORNEY GENERAL FOR IRELAND (Mr. J. ATKINSON,) Londonderry, N.
With the permission of my right hon. Friend, I will reply to this Question. It has been decided that on the construction of the Irish Bankruptcy Acts the Crown are entitled to the priority mentioned. The difference is due to a difference in these Acts applicable to England and Ireland respectively, and the question of assimilating the law in this respect in the two countries would properly be considered on the occasion of any contemplated amendment of the Irish bankruptcy laws. I cannot give any undertaking that the matter will be dealt with this Session.
§ MR. SWIFT MACNEILL
Is the right hon. Gentleman aware that the Chief Justice last week commented on this wretched anomaly in the law?