Hunting with a spear is not normally an instant reaction when trapping because the trapper (can*) is in control to make a decision upon discovery of the victim in the trap and who will obviously request to be released. Each technique of hunting was separate with different objectives. Some animals were grazed in fields and kept alive and their milk used daily as a way to obtain future added value without the need to hunt daily for milk. These free living animals were known as being free from the infliction of an arrow or a spear and were known as ‘sore can’* - saor ó cáin.

Shooting arrows and trapping a deer using a spear are not the same. Shooting involves an instant death with blood, and trapping can mean a release, or a detention to be released later, or an immediate future death. Trapping is momentarily and shooting is instant. The spear hunter made decisions after discovery of the type of animal trapped and based on his needs and understandings of the laws of nature. Respect of nature and with success made his efforts worthwhile in the longer term for the benefit of the tribe. All this hunting was part of the social fabric of the tribe to survive and being successful living together.

If in today’s world society is a tribe, then the shooting of the deer is carried out by a tax inspector, and the arrow is a tax demand note, and the deer is the taxpayer, and the field the deer is eating in is the post code address of the tax payer. There is no challenge after the spear penetrates the taxpayer and death/ full payment must be made. The grass the deer is found eating is the taxable activity. The boat oarsman is the sheriff assisting collection of the carcass or the digital bank payment. Every shooting activity / sending tax demand notes, is instant. Blood is sometimes visible, a sign that interest/ penalties are added. The vulture can be seen high in the skies down the unsettling disturbed waters readying to eat the carcass / liquidators.

Trapping is a strategy with a future plan and a probability that might happen, and takes the form today by what we call a Tax Assessment (Can*). The spearman is the appeal commissioner/ tax ombudsman, who must decide to release or deliver dead or alive the animal / taxpayer to the tribe, by being reasonable and interpreting the laws of nature (equity in finance acts). The spearman can be a different tribe member rotating in a teamwork pattern or a passing-by spearman from another tribe might spot the animal /taxpayer first. There are many probabilities of the outcome for the animal/taxpayer during the process of trapping/ tax assessment.

The word Taxa* spoken by homo-sapiens was used to shoot the arrow / tax demand note and Can * was used to trap the deer/ tax assessment. Each word had different meanings and objectives despite their similarities. Unlike the wisdom of homo-sapiens the understanding of the current interpretation today in Ireland under the finance acts has been lost in translation, and its’ usage is seen to be that both are seen erroneously to be the same, meaning immediate death/ tax demand note: by sending an instant arrow/tax demand note to the animal/taxpayer that is final regardless whether shooting or trapping. Analyzing and comparing each, in their own ancient and modern contexts today reveals that the current appeal commissioner /ombudsman appointment is not any variety of possibilities of any passing hunter tribesman instead is ‘’a chosen ‘one- only’ by the Minister for Finance’’: where as a result the respect and the laws of nature (equity) can be by stealth obfuscated and blurred, that can only mean injustice for many, due to a restricted / restrained process of appeal. The current process of tax assessments and appeal has evolved to be removed from the evidence that present themselves today and that can only weaken the animal / taxpayer rights and the society and tribe/ society that it serves.

The lesson in this exercise is not about whether justice is served. Let’s hope it is. Instead it is about the algorithm of the words and their originality and initial experience brought from Africa and what should follow in the collective order of thinking in the society we live in in Ireland and UK. Inability to understand the word process and order of thinking dims the ability and effectiveness when making good decisions either thinking in Gaelic or English because the common collective mindset on the isles has been damaged. Diversity demands a change to amend the algorithm and separate each of the meanings of Taxation (taxa): tax demand, and Cáin (can): tax assessment.

I am reminded of a taxation case I acted for in the early 1980s for a woman who married a farmer in Co. Galway with a farm land rateable valuation of less than Irl £25. On the year of marriage in those years a woman had two annual tax allowances. One was used from the 6th April before the date of marriage and the other was used from the date of marriage to the following 5th April in that same (earlier version) tax year. This allowed her to receive two annual tax allowances in the same tax year, and that would amount to a significant tax rebate on the total of her annual earnings that tax year of marriage. However, because in this case the woman was marrying a farmer under Irl £25, for some strange reason she was deemed ineligible. Despite reading the relevant finance act and discussing the facts with both tax inspectors and other tax advisors in large accounting firms, the collective agreed consensus practiced among all of them was, that the tax inspector was correct. It was perceived iron - clad. Stubbornly, I took it upon myself to re-read the relevant act again and again…. and again. My own conclusion, using my own critical thinking, was that my own interpretation remained unchanged and that the act should clearly allow my client to be successful in her claim. After many private Appeal sittings in Galway with the Appeal Commissioner and being confronted by an army of tax officials and mountains of their books piled on their desks in front of me, my own solitary short note took precedence, and it was found that the interpretation of the rightful act had been clearly misinterpreted by Revenue and the professional bodies of accountants. This is an example of words lost in translation due to a word algorithm failure in a failed collective herd mindset. Had this appeal not been made this would have meant: injustice by default or Ignorentia histor juris non haud excusat or ignorance of fiscal history is no excuse. In subsequent years, this opportunity for all young ladies irrespective who they marry was removed permanently by stealth and with total new enactments of the fiscal laws that currently prevail.