The Gazette 1972

EDITORIAL Value Added Tax Although the Italians have wisely refrained so far from introducing Value Added Tax, which, according to the terms of the Treaty of Rome, they undertook to do, the Irish authorities have rushed the introduction of this tax unnecessarily on the 1st November next, even before Ireland has officially joined the European Community. One can only take with a grain of salt the assurance that prices will not be considerably increased by the imposition of this tax, as it is known that the Depart- ment of Finance expect an additional revenue of £8

million in a full year. It is indeed strange that the electorate will calmly allow itself to be fleeced in econ- omic matters, while many would react violently to poli- tical problems. There is little doubt but that the cost of administering this scheme, whether by the State or by others, will be fantastic, and ultimately the consumer will have to pay for this unnecessary folly. It will be interesting to see whether in fact any prosecutions will be undertaken as a result of alleged overcharging.

The Judiciary and Strasbourg There have been various judicial changes arising from the appointment of our Chief Justice, the Hon. Carroll O'Daly, to be a judge of the European Court of Justice in Luxembourg, and from the death during the long vacation of Mr. Justice McLoughlin of the Supreme Court. The universal respect and popularity in which our Chief Justice is held, will ensure that he will fill a most worthy place amongst his jurist colleagues in Luxembourg. The position of Chief Justice as from 1973 has not been filled, and it would be idle to specu- late who will be appointed. Mr. Justice Henchy's pre- vious experience as a Professor of Jurisprudence, will be an invaluable asset to him in writing learned judge-

ments as a Judge of the Supreme Court in succession to Mr. Justice McLoughlin. Mr. Thomas Finlay's well- deserved promotion to the High Court arises from the fact, that, in addition to his being an excellent advocate and jurist, he presented the Irish case against the British authorities in Northern Ireland before the Euro- pean Commission of Human Rights in Strasbourg with a mastery that will long be remembered. The strong case which he and the Attorney-General, Mr. Colrn Condon, had made, ensured that the Commission of Human Rights admitted five grounds as worthy of further consideration.

Senator Robinson's Bill This is not the first time that a useful social measure has been attacked for the wrong motives. A Bill, intro- duced by Senator Professor Mary Robinson and Senator John Horgan, purported to restrict the sale of contra- ceptives to hospitals, dispensaries, registered chemists and other places licensed by the Minister for Justice. When the matter came before the Senate in June, the Government refused a first reading, on the ground that it would introduce similar legislation. The Bill could

not then be published save at private expense, and it was unjustly attacked on the ground that it would allow contraceptives to be sold at random everywhere, and would cause serious disruption. When the Bill was finally published at the end of October, the severe restrictions as to the sale of contraceptives were first brought to public attention to the extent that an editorial in the conservative Sunday Independent of October 29th even praised it.

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