Sean T. O Ceallaigh was finance minister throughout the "Emergency" (1939-45). One of his first acts was the "unpleasant duty" of bringing forward a supplementary budget on November 8th. This, the State's first "war budget", was necessary to counteract the negative effect on exports from the war, and the consequent reduction in the previous year's revenue estimates. The extra revenue would also help to place more men under arms and fund coast watching services and the procurement of air-raid bunkers. Under the supplementary budget, the standard rate of income tax was raised to almost seven shillings in the pound, and higher duties were placed on tobacco, wine and spirits.