§ Mr. KELLYasked the Secretary to the Treasury whether it has been brought to his notice that the imposing of the Entertainments Tax on agricultural shows in Ire-land will crush many of them, especially the smaller ones, out of existence; and whether, in view of the fact that such shows are not established for profit but to stimulate and improve the agriculture of the country, he will give a refund of the tax in cases where it has been levied?
Mr. McKINNON WOODNo evidence that the Entertainments Tax will have the effect suggested in the first part of the question has been brought to my notice. As regards the second part, unless the Commissioners of Customs and Excise are satisfied that a particular show is entitled to exemption under any of the provisions of Section 1 (5) of the Finance (New Duties) Act, the tax is properly leviable, and there is no power to refund it.