Dolan v, "K"

• Jurisdiction: Ireland
• Judgment Date: 01 January 1945
• Date: 01 January 1945
• Court: Supreme Court

(H.C., S.C.),

Dolan

and

"K"

- Office or employment of profit - Professed nun a qualified national teacher - Salary paid to her by Department of Education - Bound to hand over her salary to the Order of which she was a member - Whether liable to pay income tax on salary - Income Tax Act, 1918 (8 9 Geo. 5, c. 40), Sch. E, r. 1 - Finance Act, 1929 (No. 32 of 1929), s. 17, sub-s. 1.

A professed nun, who was a member of the Order of the Sisters of St. Louis, was also a qualified national school teacher, and was employed in that capacity in a school conducted by the Order. For her services she received from the Board of Education remuneration in the form of salary and capitation grant. She handed over all the moneys she received to her religious superioress as she was bound to do in accordance with her religious vows and the Constitution of her Order. Held by Maguire P., reversing the Circuit Court Judge, that, although she was bound to hand over these moneys for the benefit of the Order, she was liable to income tax under Schedule E of the Income Tax Act, 1918, as the holder of an office or employment of profit, since the mode of application of profits does not affect the liability to pay tax. Mersey Docks...