199 / 336
For years the battle of manoeuvre has been wrged
between the Legislature and those who are minded to
throw the burden of taxation off their own shoulders
onto those of their fellow subjects. In that battle the
Legislature has often been worsted by the skill, de-
termination and resourcefullness of its opponents, of
whom the present Appellant has not been the least
successful. It would not shock us in the least to find
that the Legislature has determined to put an end to
the struggle by imposing the severest of penalties. It
scarcely lies in the mouth of the taxpayer who plays
with fire to complain of gurnt figers.
The point of this quotation is to illustrate the judicial
view that Parliament is justified in taking action to
prevent tax avoidance and tax evasion.
What was being contested in the cases in question
was the powers used by the Revenue Commissioners
to stop tax avoidance and tax evasion. There were ob-
jections expressed that the actions expressed that the
actions were unreasonable, but the Courts took the
view that the Legislature was doing no more than dis-
charging its necessary obligations to confer appropriate
powers on the Commissioners of the Inland Revenue
to ensure that the law is enforced.
Major de Valera:
The Minister has made Deputy
Colley's case completely. The Minister has told us two
things: first that on the word "reasonable" the Courts
are decidely in favour of equity and therefore lean to-
wards the honest discharge of their duty by the tax col-
lecting authority, that the Revenue Commissioners can
rely on the sympathy of the Courts, and, secondly,
that the sympathy can be invoked fully and absolutely
by the word "reasonable". The word "reasonable" was
recurring there is it recurrs in all these things. If the
Revenue Commissioners can rely in the Courts' sym-
pathy in this matter and not only the Courts but the
vast bulk of the public, and if the most of the legislat-
ion and interpretations are based on the word "reas-
onable", then surely that is the word to use and not
the phrose "think necessary", whether that formula
has been tried out or not.
The Revenue Commissioners and their legal ad-
visers need have no fear but that in this context of
tax evasion and tax avoidance the word "reasonably"
will be interpreted very favourably towards them.
Is there not a danger that by using words like "think
necessary" a Court might be tempted to interpret it
more narrowly against the Revenue Commissioners
than they would otherwise. In the case that the
Minister has cited, the sympathy of the Courts is to-
wards the tax collecting authority when the word
"reasonable" is applied to their powers. The Courts
might consider the words "think necessary" unduly
restrictive and the Revenue Commissioners might be
better off with Deputy Colley's formula.
Mr. R. Ryan:
Maybe there is something to be said
for both sides.
Deputy de Valera did accept the merits of using lan-
guage which has stood the test of time.
Major de Valera:
Of course, and the word "reason-
able" is at the base of all that language.
Mr. R. Ryan:
At the base of all legislation there is
an assumption that the Executive will act reasonably.
Major de Valera:
I do not know whether the words
"think necessary" have been judically interpreted. If
the Minister can convince me of that, that modifies my
opinion.
Amendment by leave withdrawn.
E ND OF PART ONE
The President's Address - 5 June 1975
Presentation of Certificates
This evening it is my good fortune to act as host
to many happy people. It is my pleasant duty to con-
gratulate our many students who will later receivc
their Certificates of Qualification as Solicitors, to wel-
come them to our profession and at the same time to
congratulate their parents and friends who may be
justifiable proud of their achievements.
Since you are about to enter your new profession,
it is appropriate to reflect for a few moments on a
recent television programme on solicitors. We can
learn something new and of value from every exper-
ience. During the programme we heard some harsh
views expressed about our profession not only harsh,
but extreme at times and exaggerated. Nonetheless
some points of value emerge and so some lessons can
be learned.
During the past few years we have engaged in what
Has been called "public relations" I was glad, there-
fore, to hear a lady on the panel comment on the
need for a more positive approach, by the Society, to
the public and a more informed and practical relation-
ship with the public. The Society is most conscious of
this need and we have in the course of preparation
further pamphlets which we will make available to the
public and to the many organisations in our public
life who deal with community matters, designed not
to advertise our services, but rather to inform the
public on various practical matters which we hope
will be of value. They will be short and we hope
informative and helpful.
It is important to keep our clients continually in-
formed as to the progress of matters which are en-
trusted to our care and in particular to keep them in-
formed of probable delays and where there will be
delay. A positive approach is essential and can easily
be achieved by having typed a second copy, to send
.195