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EDITORIAL
Value Added Tax
Although the Italians have wisely refrained so far from
introducing Value Added Tax, which, according to the
terms of the Treaty of Rome, they undertook to do, the
Irish authorities have rushed the introduction of this
tax unnecessarily on the 1st November next, even before
Ireland has officially joined the European Community.
One can only take with a grain of salt the assurance
that prices will not be considerably increased by the
imposition of this tax, as it is known that the Depart-
ment of Finance expect an additional revenue of £8
million in a full year. It is indeed strange that the
electorate will calmly allow itself to be fleeced in econ-
omic matters, while many would react violently to poli-
tical problems. There is little doubt but that the cost
of administering this scheme, whether by the State or
by others, will be fantastic, and ultimately the consumer
will have to pay for this unnecessary folly. It will be
interesting to see whether in fact any prosecutions will
be undertaken as a result of alleged overcharging.
The Judiciary and Strasbourg
There have been various judicial changes arising from
the appointment of our Chief Justice, the Hon. Carroll
O'Daly, to be a judge of the European Court of Justice
in Luxembourg, and from the death during the long
vacation of Mr. Justice McLoughlin of the Supreme
Court. The universal respect and popularity in which
our Chief Justice is held, will ensure that he will fill a
most worthy place amongst his jurist colleagues in
Luxembourg. The position of Chief Justice as from
1973 has not been filled, and it would be idle to specu-
late who will be appointed. Mr. Justice Henchy's pre-
vious experience as a Professor of Jurisprudence, will be
an invaluable asset to him in writing learned judge-
ments as a Judge of the Supreme Court in succession
to Mr. Justice McLoughlin. Mr. Thomas Finlay's well-
deserved promotion to the High Court arises from the
fact, that, in addition to his being an excellent advocate
and jurist, he presented the Irish case against the
British authorities in Northern Ireland before the Euro-
pean Commission of Human Rights in Strasbourg with
a mastery that will long be remembered. The strong
case which he and the Attorney-General, Mr. Colrn
Condon, had made, ensured that the Commission of
Human Rights admitted five grounds as worthy of
further consideration.
Senator Robinson's Bill
This is not the first time that a useful social measure
has been attacked for the wrong motives. A Bill, intro-
duced by Senator Professor Mary Robinson and Senator
John Horgan, purported to restrict the sale of contra-
ceptives to hospitals, dispensaries, registered chemists
and other places licensed by the Minister for Justice.
When the matter came before the Senate in June, the
Government refused a first reading, on the ground that
it would introduce similar legislation. The Bill could
not then be published save at private expense, and it
was unjustly attacked on the ground that it would
allow contraceptives to be sold at random everywhere,
and would cause serious disruption. When the Bill was
finally published at the end of October, the severe
restrictions as to the sale of contraceptives were first
brought to public attention to the extent that an
editorial in the conservative
Sunday Independent
of
October 29th even praised it.
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