The Sun.
London, England, 1851-08-22 00:00:00

The Secretary for Ireland pays no income-tax

-No. -
Mr. J. Wu...sox—lS not the distinction, salaries

which are paid in Ireland ; is there any income-tax
charged, upon public salaries, if they are paid in Ire-
land ?—Yes ; although paid in Ireland, unless the
salary was paid to an officer whose duties required
his permanent residence in Ireland, it would be
chargeable.
Is any public salary paid in Ireland except for an
Irish officer; is not the distinction that it is paid in
Ireland from the Irish Exchequer ?—Yes.
Mr. T. BARlNG—Schedule E includes salaries and
pensions, and I find by the return which has been
alluded to, that the amount upon which the income-
tax is paid is 82,7321., yielding 2,413/.; can you ex-
plain to the Committee what are the class of salaries
that really pay income-tax ?—No, I cannot.
CHANCELLOR of the EXCHEQUER—AII Govern-
ment officers, such as the army and ordnance, serving
temporarily in Ireland ?—Yes.
Mr. T. BARlNG—Therefore the officers of the army

employed in Ireland pay income-tax ?—They do.
The civil officers do not pay income-tax?—Not

they be permanently resident in Ireland.
Mr. DisnArm—ls the Chief Secretary paid from
the Irish Exchequer ?—I do not know.
Lord 11. VAlib-If the Chief Secretary for Ireland
were an Englishman, would he in that case pay in-
come-tax upon his salary as Secretary for Ireland?—
He is usually a Member of Parliament; that would
exempt him.
He might be an English Member of Parliament,
and with a residence in England; would he be liable
to pay income •tax upon his salary as Secretary for
Ireland ?—Not if he were in England, only in atten-
dance on Parliament, or, I think, with the sanction of
the Lord-Lieutenant.

Mr. llonsmari—Will you turn to the exemption in
clause 148 ?—"Nothing herein contained shall extend,
or be construed to extend, to charge any person resi-
dentin Ireland with the duties contained in the said
Schedule E in respect of any public office or employ-
ment, the duties whereof are necessarily and perma-
nently performed in Ireland."
Mr. RICARDO—WouId a staff officer in Ireland pay
duty there? I should think that he would. The
same exemption is given under the property and in-
come-tax as is given from the assessed taxes. By
the 52 Geo. 111., c. 93, Schedule (M), "All per-
sons having ordinarily resided in Ireland before
the commencement of the session of Parliament,
in the 52nd year of the reign of his present
Majesty, and being Members of either House of the
Parliament of the United Kingdom, whether on th©
part of Ireland or for any place in Great Britain ;
and all persons who shall hereafter be Members of
the said Parliament as aforesaid, and who shall have
ordinarily resided in Ireland previous to the com-
mencement of the session of Parliament in which
they shall respectively serve in Parliament; and all
persons having ordinarily resided in Ireland as afore-
, said, or who shall hereafter be ordinarily resident
therein, and now holding, or who shall hereafter
hold, offices of public employment in Ireland, and are
now residing in Great Britain, or who shall here-
after reside in Great Britain, with the approbation,
or,by the order of direction of the Lord-Lieutenant,
or other Chief Governor or Chief Governors of Ire-
land for the time being, or of his or their Chief Se-
cretary for the time being, and which shall be certified
under the hand of the Lord-Lieutenant, or Chief Go-
vernor or Chief Governors, or his or their Chief Se-
cretary, to he therein resident for the purpose of as-
sisting in the execution of public business, shall be
wholly discharged and exempted from the duties set
forth in the schedules of this Act annexed, marked
(C), (D), (E), and (G), provided that this exemp-
tion shall not extend to any person ordi-
narily resident in Ireland as aforesaid, being
a Member of either House of Parliament of the
United Kingdom, who bath resided, or shall reside,
in Great Britain longer than during the session of Par-
liament, and 40 days before and 40 days after each
session, nor to any article on which a duty is by this
Act made payable, which shall be retained, kept,
employed, or used by such person in Great Britain,
during the residence of such person in Ireland ; pro-
vided also, that this exemption shall not extend to
any person ordinarily resident in Ireland as aforesai▪ d,
holding an office or public employment in Ireland,
unless the approbation in writing, or such order or
direction of the said Lord Lieutenant or other Chi▪
ef
Governor or Chief Governors of Ireland for the time
being, or of his or their Chief Secretary for the time
being, and a description of the place of abode in
Great Britain of the persons respectively holding
such offices or employment shall have been, before the
passing of this Act, delivered into the office of the
Commissioners for the affairs7of taxes in Somerset-
place, or shall be so delivered within 20 days after
the passing of this Act, with respect to persons then
in Great Britain, or within 30 days after the arrival
in (;Treat persons respectively who
shall
thereafter
Britainarr such
arrive;
pro
provided also, that no person
shall, for th© purposes of claiming this exemption, be
( teheeart
deemed to be ordinarily resident in Ireland, unless he