Madam, - Brendan Lynch writes that recognition came late to Harry Kernoff (An Irishman's Diary, December 24th).
I was the instigator of an early, albeit posthumous, recognition of the artist's work. In the early 1970s I worked in the estate duty branch of the Revenue Commissioners, assessing estate taxes. Although a junior member of the staff, it was my privilege to be given the task of assessing any taxes due on the estate of the late Harry Kernoff. Under the relevant legislation, if works of art in an estate were deemed to be "of national importance" they were exempt from any estate taxes until the subsequent death of the beneficiaries.
I forwarded details of the works in Kernoff's estate to the late Dr James White, then director of the National Gallery of Ireland. Almost immediately he responded with a certificate to the effect that all the works were "of national importance". I was then able to exempt these works from any such taxes and this brought the value of the estate below the minimum figure at which any tax became payable. Thus, the entire estate passed free of tax to the beneficiaries who were, if memory serves me correctly, sisters of the deceased artist.
It is a moot point as to how many other Revenue officials would have taken a similar view at the time. However, I was familiar with Kernoff's work through the use of reproductions of his fine woodcuts on the covers of a number of pamphlets published by the Communist Party of Ireland.
At least if Harry himself enjoyed no State largesse in his lifetime, my decision - supported by expert opinion - ensured that his immediate family were spared the irony of a heavy tax bill from the State. - Yours, etc.,
LIAM CAHILL,
Clowanstown,
Drumree,
Co Meath.