§ MR. COWANsaid, he begged, in consequence of some misunderstanding which appeared to prevail in several parts of the country upon the subject, to ask the right hon. Gentleman the Chancellor of the Exchequer, from what period the additional duty of 1s. per gallon upon Scotch whisky would be imposed?
§ The CHANCELLOR OF THE EXCHEQUERI believe I stated it was the intention of the Government, as a matter of course, that the increase of duty upon spirits which they propose should date from the passing of the Resolutions of this House; but I made an omission on Monday in relation to the subject, which I regret. I ought to have requested the House, in compliance with all former precedents and the convenience of the trade, to have the kindness to pass the Resolution upon that night—the course uniformly pursued upon every such occasion. That course is not 161 intended to commit the House to the final adoption of the proposition of the Government, nor to prevent any person out of doors from offering any opposition to it. The object is simply to meet the convenience of the revenue, and to provide for the application of the new duty to current transactions in case the House should adopt it. I have, therefore, placed the Committee upon the paper for to-night, and in Committee I shall ask the House to pass the Resolution.