Mr. Bernalrequested that the right hon. Gentleman opposite, the Chancellor of the Exchequer, would give him some information explanatory of the increased duty which had lately been charged at some of our out-ports on prints and maps which were intended to be illustrative of literary works. He had reminded the right hon. Gentleman of the circumstance yesterday, and now again begged to call his attention to the subject.
The Chancellor of the Exchequerreplied, that it was probable a difference of opinion might arise between the parties interested and the Custom-house officers as to what were legitimately chargeable and what were not so. The Revenue regulation was simply this;—all maps and prints which merely illustrated works of literature were certainly exempt from the duty referred to, as they passed with the book, being included in the 51. per cwt. But when the letter-press was only an explanation of the prints which it accompanied, they were in that case liable to be charged separate duty.
Mr. Bernalstated, that he had been informed the Custom-house officers observed neither the spirit nor letter of such a regulation; as they lately made it a practice to charge a separate duty on maps and prints, which, according to the fair interpretation of the rule in question, would be exempted, being a necessary component part of the works to which they were attached. The hon. Member mentioned a case of the maps belonging to a geographical work having been charged with the separate duty, and other cases, in which the prints were charged 6d. each respectively, in addition to the regular duty on the works illustrated. This system, he apprehended, must originate in some mistake on the part of the officers themselves as to the meaning of the regulation which it was their duty to enforce, It 1264 would be desirable, therefore, that it should be more fully explained by an official communication, to be transmitted to the outports, and also promulgated at the Customhouse itself.
The Chancellor of the Exchequersaid, he should be happy to be informed more precisely of the particular cases to which the hon. Gentleman had adverted.