John Dardis (Progressive Democrats)

——leniently. I accept that but there are also individuals who came back and who appeared to live in frugality but when they died one read in the newspaper what they left in their will and they were obviously wealthy.

It is appropriate that the Revenue Commissioners have the type of flexibility and sensitivity needed to deal with each case on its merits as it arises. I do not see anything wrong with that. They do that to a reasonable extent. The late Senator Paddy McGowan got apoplectic about the ruthlessness of the Revenue Commissioners in Donegal. Perhaps there are cases where individuals are less sensitive than others. That can be dealt with, but the best place to hit wealthy people who are greedy is in their pockets.