§ House resolved itself into a Committee on the Excise Duties.
§
Mr. Gordon moved the following resolution:—
That the Chairman be directed to move the House, that leave be given to bring in a bill to alter and amend certain laws relating to the collection and management of the Duties of Excise.
The Commissioners of Excise, the hon. Gentleman said, had a certain jurisdiction, in questions relating to the Excise, from which there was an appeal to three barristers; that appeal court had been found inefficient, and one of the objects of the proposed measure, was to abolish that court, and transfer all those appeals to the Court of Exchequer. Another altera-
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tion proposed was, that no bonds should be required for good behaviour, except from persons in the actual receipt of money. These provisions were in furtherance of the recommendation of the commissioners.
§ Colonel Sibthorpwished to know whether the commissioner was to have any addditional salary; whether the country was to be at a greater expense by the erection of a new court?
§ Mr. Goulburnsaid, that the alteration of the excise duties on tobacco had been very injurious to the honest trader, and he wished to know whether any further alteration was to be made?
§ Mr. Hawesexpressed a hope, that not only the Appeal Court, but the Excise Court of the commissioners, would be abolished.
Mr. Gordonsaid, that was not the intention; the objections to the primary court would probably be removed by transferring the appeal to a regular court of law.
§ Mr. Hawesthought, that the jurisdiction would be much better intrusted to the public magistrates.
§ Mr. Goulburnwas afraid, that although the change would effect a saving of 300l. to the country, it would increase the expenses more than proportionally to the appellants.
Mr. Gordonsaid, that there had been no appeal for fifteen years, he believed, to the present Court of Appeal.
§ Resolution agreed to.
§ To be reported on the following day.