§ SIR JAMES LAWRENCEasked the Secretary to the Treasury, Whether tea or coffee damaged by sea or bilge water is allowed to be taken out of bond for kiln-drying and other purposes, and afterwards returned to bond to be sold as sound tea or coffee; whether the quantity of damaged tea so treated has not largely increased since the reduction of the Duty in June 1865; and, whether also it is true that no account is kept of such operations, (as although in cases of wreck) the quantity is sometimes very large?
§ MR. BAXTERTea and coffee which accidentally on the voyage have absorbed sea or bilge water are allowed by law to be taken out of bond for the purpose of being kiln-dried, for the duty is chargeable on the weight of the tea and coffee, not on that of the water. These goods when dried are returned to warehouse and delivered thence as ordinary goods on payment of the duty. The Crown has no power to interfere with the conditions of sale. The quantity of tea so treated has not increased since the reduction 1044 of the duty in June, 1865. It is believed that there is not a single instance of tea having been so delivered to be kiln-dried since 1865. Proper accounts of the weights of goods are taken both at delivery from and at the return to the bonded warehouses; but no statistical or collective account or record of number and dates of such operations is kept. It would, therefore, be necessary to search the registers carefully in order to give any Return to Parliament—a task involving great labour and expense.