Committee Reports > List of Committees > Dáil > 1945 > Committee of Public Accounts > Interim and Final Report - Appropriation Accounts 1942 - 1943

APPENDIX X.

DEPRECIATION OF MOTOR LORRIES.

Yours of the 5th of February last regarding four motor vehicles referred to in Paragraph 69 of the Report of the Comptroller and Auditor General (1942-43) under the Army Vote.

The facts of the case, together with my views on the matters arising therefrom are as follows:—

Bedford Lorry IZ 3094.—Following an unsuccessful attempt to export it on 8th April, 1941, the lorry was abandoned by the driver and his companions and was seized by Officers of Customs and Excise. Subsequent investigations revealed that John Snodgrass, Raphoe, Co. Donegal, had arranged to deliver it to Robert Mitchell, Pollyarnon, Castlederg, Co. Tyrone. Legal proceedings were ordered against Snodgrass on 28th May, 1941, but he went to reside in Northern Ireland and continued to evade service of the summons. It was accordingly decided to serve notice of seizure in accordance with the provisions of Section 207 of the Customs Consolidation Act, 1876. Snodgrass denied ownership, the seizure was confirmed on 26th October, 1942, and the lorry was offered to the Department of Defence on 30th November, 1942.

Bedford lorry IR 2368 AND Chevrolet lorry IZ 4078.—In consequence of information received from the Gárda Síochána at Claremorris, these vehicles and a car which accompanied them were intercepted at Barnesmore, Co. Donegal, on 26th May, 1941. Following inquiries the car was released, the lorries were seized and five of the persons found in charge of them were arrested and charged with attempted illegal exportation. After repeated adjournments the case was dismissed at Lifford District Court on 26th November, 1941. An appeal was entered by the Commissioners and on 16th June, 1942, at Letterkenny Circuit Court two of the defendants were fined £540 and £510, respectively, the case against the others being dismissed. The penalties of £540 and £510 have not been recovered as both of the offenders being resident in Northern Ireland have remained outside the jurisdiction. The lorries were then offered for sale to the Department of Defence. Meanwhile on 24th June, 1941, an abortive attempt was made to rescue the Chevrolet Lorry IZ 4078. For this offence the two persons concerned were each fined £100 and these penalties were duly paid.

Ford V8 Lorry ZC 3985.—On 5th June, 1941, this vehicle was left by two men in the neighbourhood of St. Johnston. It was seized by officers of Customs and Excise. Subsequent investigations revealed that the lorry had been purchased in Dublin by a man who gave his name as Patrick Mullan and an accommodation address at Kilmolin, Enniskerry. His actual address was at Glenkeen, Garvagh, Co. Derry, and proceedings were ordered against him on 10th December, 1941. When the case came up for hearing on 3rd November, 1942, after several adjournments, Mullan’s solicitor, who had claimed the lorry and offered to accept service of the Summons on his behalf, informed the Court that his client had withdrawn his instructions. The car was then condemned as forfeited and offered for sale to the Department of Defence.

Immediately after seizure in each case the vehicles were removed to Castlefin where they remained in the custody of the Customs Officer until the end of June, 1941, when the local Superintendent of the Gárda Síochána, accompanied by Colonel O’Connor of the Defence Forces, called on the Officer and discussed with him certain information which had been conveyed to them regarding a plot to rescue the lorries. The Superintendent suggested that the lorries should be immobilised by removing some of the wheels, but Colonel O’Connor did not agree to this proposal and suggested that the lorries should be removed to the military post at Rockhill for safe keeping. The Customs Officer did not raise any objection. Accordingly, some days later following the attempted rescue of the Chevrolet Lorry IZ 4078 already referred to, military drivers arrived and drove the lorries to Rockhill, where they remained until finally disposed of. On 2nd September, 1941, the Department of Defence requested that the vehicles be transferred to them, and the Commissioners replied that pending completion of legal proceedings they were unable to accede to this proposal but that they would take the matter up with them as soon as any of the vehicles were available for disposal.

In February, 1942, five members of the Defence Forces stationed in Rockhill were prosecuted at Letterkenny District Court and convicted of the larceny of seven tyres taken from the vehicles stored in the Camp. Suspensory sentences were imposed by the Justice on condition that compensation was paid by the defendants. The sum of £38 10s. 0d. by way of compensation was eventually recovered. The local Customs Officer was only informed of the larceny after the Court proceedings and he appears to have been unable to ascertain the extent of the damage until a considerable time later, although he endeavoured to arrange for an inspection of the vehicles in company with the military transport officer. In reply to a written inquiry addressed to the Officer in command he was informed on 18th April, 1942, that the missing articles were seven tyres and five wheels.

On 23rd April, 1942, the Department of Defence notified this Office that the lorries were rapidly deteriorating as a result of exposure to the weather and that constant supervision was necessary in order to prevent the removal of tyres and other saleable parts. It was requested that they should either be transferred to the Department of Defence or removed to more suitable storage. A Customs Officer visited the camp on 11th May and reported to the Collector, Customs and Excise, Galway, that a superficial examination of the lorries revealed that most of the portable parts and accessories had been removed. On 19th May, the Collector informed the Officer in command at Rockhill accordingly, and asked if there was any information regarding the missing parts and if steps could be taken to prevent further pilfering. In a reply dated 26th May, he was informed that, as there was no actual check when the lorries were taken over, it was not possible to confirm his statements but that every precaution was taken to protect the lorries and any interference would be reported to the civil authorities.

On 29th May, the matter was discussed with Mr. J. B. Carr of the Department of Defence. Mr. Carr stated that he was aware that some tyres had been stolen and that he had no information as to whether other parts were stolen or removed for safe keeping. He agreed to arrange with the O/C Rockhill to have the Customs Officer, Castlefin, and a mechanic in the employment of the Commissioners, admitted to the camp and given every facility to examine the lorries. This examination was carried out on 23rd June with the results shown in the annexed copies of the relative reports. In the meantime, the removal of the lorries for storage elsewhere had been suggested but, owing to their condition and the difficulty of getting the necessary replacements, this was not immediately practicable, and before any arrangements could be made the legal proceedings in respect of all four lorries had been terminated. It was accordingly arranged to discuss the matter with officials of the Department of Defence with a view to arranging for their early disposal. The Department of Defence representatives refused to accept liability for the damage due to pilfering on the ground that it was not possible to hold any officer responsible, but agreed to take over the vehicles on a valuation of £265.

During the Spring of 1941 when many lorry owners in this country were compelled to discontinue the use of their vehicles there was an abnormal demand for lorries in Northern Ireland for use in connection with the many war contracts being carried out in that area. This resulted in the wholesale smuggling of used cars across the land frontier. As a result, a considerable number of lorries were under seizure in the Donegal area at this time pending the completion of legal proceedings. The seizure of so many bulky articles is unusual and the special provision in advance of a suitable place to house them would not be justified. Storing them in local garages was out of the question owing to the danger of rescue and it would also involve considerable expense. In this particular case, the officers concerned made use of the best and safest accommoda— tion available locally until the lorries were transferred to military custody on the recommendation of an officer of the Defence Forces, who made no suggestion in regard to possible loss or damage. The transfer of the vehicles to the Department of Defence while legal proceedings were pending was not possible, but the Commissioners had intimated that they were prepared to do so when proceedings were completed. It would appear that the deterioration of the lorries was in the main due to pilferage which occurred while they were in military custody and prior to the receipt of any notification from the Department of Defence.

As regards the question of “losses,” the value of goods seized is not brought to charge in the accounts of the Office of the Revenue Commissioners unless and until they are disposed of by sale, when the proceeds are accounted for as Appropriations in Aid of Vote 6, under the heading “Proceeds of Customs Sales (Seizures, etc.)—Subhead R (7).” Accordingly, no accounting adjustment arises where any loss of value occurs prior to sale. In any event the accounting transaction which could be held to meet such a case would be to charge the amount involved to the “losses” subhead of the Vote and to credit an equivalent amount to the “Appropriation in Aid” subhead, but this would be contrary to the terms of the following extract from paragraph 300 of The Notes for use of Accounts Branches:—

“In no case should a charge be raised against a “Loss” subhead in order to credit Appropriations in Aid or Exchequer Extra Receipts.”

(Signed) T. CLEARY,

Chairman, Revenue Commissioners.

Clerk to the Select Committee

on Public Accounts.

[ENCLOSURE 1.]

Copy.

A Chara,

As directed, the vehicles stored in Rockhill Military Camp, Letterkenny, were inspected on 23rd instant. The following is a list of the parts missing:—

(Travelling Mechanic),

[ENCLOSURE 2.]

Copy extract.

Parts as marked (*) on attached list of parts required for the different vehicles cannot be supplied by the following main dealers:—

G. A. Brittain, Dublin—Morris Major.

McCairns Motors Ltd., Dublin—Bedfords, Chevrolet.

Ashenhurst, Williams & Co., Ltd.—Leylands.

Messrs. Dixon, Clones—Ford, cannot supply all the parts from stock, but is of opinion that same can be procured from Messrs. Ford, Cork.

The removal of the vehicles can only be effected by towing.

Owing to the present position it is impossible to acquire parts. I would suggest that the Army Authorities might be approached with a view to loaning such necessary parts as would effect the removal of the vehicles. If a Leyland Lorry was put into running order it could remove the remaining vehicles by towing.

(Sd.) E. J. Kealy, T.M.,