One bit of ninja legal research later and it looks like it does pre-date the Irish state, but it likely applied in the rest of the UK as well. So for instance we have an act in Britain from 1800 which sets out the conditions for getting a licence to distill including
[quote:38t9qa7o]first paying into the Hands of the proper Officer of Excise such Proportion of the yearly Rate or Duty hereby imposed as herein-after is directed, according to the Content or Capacity of the Still or Stills so to be erected, set up, made use of, employed, or worked as aforesaid[/quote:38t9qa7o]
Paying your taxes in advance seems to have been standard practice.
"Diablo":38t9qa7o wrote: There are people in that part of the country in the oil business with tax minimisation expertise.[/quote:38t9qa7o]Well if you're going to go that route I don't see why you'd bother setting up in Newry. Why not do [i:38t9qa7o]all[/i:38t9qa7o] your tax-dodging down here? Think of the mileage you'll save.