Mr. John O'Callaghan:

Frank Daly, who was then chairman of the Revenue Commissioners, had numbers on that in one of the Estimates debates, I think. I was quite surprised that a relatively small number went for a re-hearing in the Circuit Court. We took it as being reasonably complimentary of what we were doing. It might be 10%, off the top of my head. We do not have a record of that. Once it has gone from us, the Circuit Court starts from scratch. It is not an actual appeal from us but a re-hearing.