§ Mr. STEPHEN GWYNNasked why the Licence Duty on the business carried on by Mr. Martin Maloney, Lombard Street, Galway, has been increased from £9 to £15; and whether the Superintendent of 824 Inland Revenue has been led into the error of charging a duty on the joint value of two separte premises without intercommunication of which one only is used for the sale of excisable commodities?
Mr. McKINNON WOODAccording to the existing law the charge appears to have been correct. But Mr. Maloney has recently made a representation to the Commissioners of Customs and Excise that some portion of the premises should be excluded for the purpose of ascertaining the annual value upon which Licence Duty is to be charged, and the matter is under investigation.
§ Mr. S. GWYNNEAm I to understand that if Mr. Moloney can show that the two separate premises were without intercommunication, he will not be asked to pay the tax on the whole premises?