Finance Act, 1923

Recovery of taxes and duties under the care of Revenue Commissioners.

16.—All proceedings for the recovery of any tax or duty now under the care and management of the Revenue Commissioners, or any fine, penalty or forfeiture incurred in connection with any such tax or duty shall (unless the same are authorised by law to be taken at the suit of the Revenue Commissioners or of one of their officers or of an Officer of the Peace) be taken at the suit of the Attorney-General of Saorstát Eireann.