The Gazette 1975

" F O R EV IL T O F L O U R I S H , I T IS S U F F I C I E NT T H A T G O O D M E N D O N O T H I N G ' Reflections

The Wealth Tax Bill has certain sections which 1 believe arc repugnant to our way of life and indeed should be declared unconstitutional if thev become law. Section 14(5) gives the Revenue Commissioners power to obtain information from "an accountable person and any other person in possession of informa- tion relevant to the taxable wealth of an assessable person" under penalty of £1.000 plus a further penalty of £50 for each day the "offence" continues. "Any other person" means you. your family, your clergy, your bank manager, solicitor, bookmaker, stockbroker and your mistress should you happen to have one. Are we to become a nation of spies, snoopers and informers? Section 24 (4) provides that an appeal against an assessment shall not be entertained by the Appeal first paid by you (should you be unlucky enough to Commissioners unles of the amount assessed is receive a notice of assessment for sav £25,000.) You may not be worth £25,000 or £5.000 but there is nothing to prevent your friendly Revenue Com- missioner from "accidentally" and/or through a "typist's error" sending you a notice of assessment. It might even reach you because of computer teething problems. No matter, you have received it together with the minor problem of raising the cash before you can appeal and prove that the inspector has made a most unfortunate and regrettable error. Unfortunate

and regrettable for you. The taxman can also authorise any person to inspect your property. The penalty for obstruction is £1,000. So much for the adage that a man's home is his castle. It appears to me that the liberty of the individual and his privacy is seriously being"threatened by our present Government in this proposed legislation which is likely to bccome law in a matter of weeks. The price of liberty is eternal vigilance but unless sufficient people protest, what amendments are the Government likely to make? Legislation such as this will eventually sow the seeds of destruction of Society as we know it. For a married couple who are liable to this wealth tax, it would pay them to gel a separation order and continue living together. The other side of this coin is for those contemplating marriage (who would have a liability to wealth tax.)? DON'T. It will save not only Wealth Tax but also the cost of a wedding reception trousseau. (Retrospectively they can thank the Minister for Finance for this saving.) The Tax proposed is small and will bring little to the Excheq ucr but next year the rate can be raised from 1/c to 10 I. Why not 100/1? This Government know best how to spend your money. Why not join the Civil Service? The pay is good (with a likely increase this year of over 25%). It has a permanent source of income — you, the taxpayer.

Correspondence

8 Munchen 2

ledge of the English language, as this is essential in her field of studies, in which she will soon get her diploma. I think it would be a good idea for her to stay with a family either as a paying guest or "au pair" with the opportunity to attend language courses as her main occupation. My sister has a basic knowledge of the English language; her age is 23. If any of your members are interested in having a guest for three weeks in September or part of earlv October, would you please ask him to write to me. Yours faithfully, Reinhart Birnstiel.

Sendlinger Strasse 89

Telefon 089/2 60 88 08

February 27th, 1975

The Law Society. Dublin 2.

Sirs — As a lawyer and a member of the German Lawyers' Society (Deutscher Anwaltsvercin) I beg you to be so kind and to inform your honourable members of the following: My sister, who does environmental studies at the agricultural faculty of the Technical»University in Munich wants to polish up and improve her know-

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