Brian Lenihan Jnr (Dublin West, Fianna Fail)

Unlike tax, the contribution does not apply in general to citizens, but only to some citizens. Therefore, it is quite different from the tax regime. Deputy Behan referred to a decision involving the widow of a former Supreme Court judge, who tried to argue that the imposition of increased tax on the salary had been unconstitutional. The view taken by the court was that taxation on a judicial salary is in accordance with the Constitution.

At the time of his departure from our party, Deputy Behan expressed his admiration of the views of Mr. De Valera and Mr. Lemass. Of course, Mr. De Valera originated this particular provision in the Constitution of 1937, and he lived to regret it himself somewhat. He asked the judges at one stage to engage in pay restraint, but they refused. His only remedy was to prevent a pay increase for many years.

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