Mr. GRAHAM:

The existence of double taxation is an inevitable result of the establishment of the Irish Free State as a separate Dominion, The system of relief in force is based on recommendations of the Royal Commission on the Income Tax made for the Empire as a whole after an exhaustive examination of the problem. The practical difficulties of the system, which I know to be considerable, are at the moment much magnified by the temporary inexperience of taxpayers as to its working, and the difficulties will certainly decrease. The development of the matter is being carefully watched, but I think it would be premature to adopt the hon. Member's suggestion.