B609/
B609/3/H
Taxation and Rates Records, 1922-99
Taxation and Rates Records, 1922-99. Records relating to the Company’s payment of taxes, including income tax, and of Rates to local authorities based on valuation of business and property. The relevant local authorities
are Cork County Council and Midleton Poor Law Union.
B609/3/H/1 Income Tax, 1920-69. A multi-part file relating to income and other taxes, including super tax and corporate profits tax. Included are assessments, appeals, correspondence with Income and Revenue Commissioners, and with Company auditors (Maginnis, Burns, Griffin & Co), with related notes and forms. There are six parts in all: (i) Correspondence with Inspector of Taxes and Income Commissioners, regarding income tax, 1920-25; (ii) Correspondence with Income and Revenue Commissioners and auditors, and schedules and assessments of tax, 1926-32; (iii) Same, 1933-43; (iv) Correspondence with Revenue Commissioners, and some with auditors, 1956-69; (v) Correspondence with auditors, including some with Revenue, 1948-67. This sub-file includes some farm and property valuations; (vi) Correspondence with AGS regarding income tax on mortgages from JHB to AGS, 1925-31.
B609/3/H/2 Income Tax, 1941; 1956-68. Small, discrete file of correspondence with company auditors and revenue inspectors regarding income tax and corporations profit tax.
B609/3/H/3 Tax Returns, 1963-81. File of envelopes of correspondence with the Inspector of Taxes, mainly regarding Pay-As-You-Earn (PAYE) tax, sick pay, tax free allowances, and cessations, all in respect of individual employees. B609/3/H/4 Form P II D and Form 46 G, 1993-2004. File of tax forms, the first a PAYE return, the second a return of third party information, mainly in respect of payments made for services provided. Many entries seem to relate to payments to growers.
B609/3/H/5 Revenue Commissioners, 1968-71. Small file.
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