Attorney General v Meehan

• Jurisdiction: Ireland
• Judgment Date: 27 July 1932
• Date: 27 July 1932
• Court: High Court (Irish Free State)

Attorney-General

and

Meehan

Licensed bookmaker making illegal bets - Liability for betting duty -Bets upon which duty is leviable - Street betting -Betting sheets not signed by bookmaker but by agent - Authority of agent - Street Betting Act, 1906 (6 Ed. 7, c. 43), s. 1 - Finance Act, 1926 (No. 35 of 1926), ss. 24, 25 - Betting Act, 1926 (No. 38 of 1926), s. 2 (1) - Finance Act, 1929, (No. 32 of 1929), s. 32.

A licensed bookmaker who made a bet in the public street under circumstances which might possibly have made him liable to prosecution under the Street Betting Act, 1906, was held liable to pay the betting duty imposed by s. 24 of the Finance Act, 1926, in respect of the said bet. Hayes v. DugganIR [1929] I. R. 406, distinguished. The said section provides that the duty on bets shall be at the rate of 2¹/₂ per cent. on the amount of the bet when the event which is the subject of the bet is a horse race or a greyhound coursing contest (subject to the provisions of the section as to the time when the bet is...