§ MR. HADFIELDsaid, he begged to ask the Chancellor of the Exchequer whether (in addition to the relief already granted and proposed to be given in the Stage Carriage, &c. Duties Bill) it was intended to relieve brewers and others (as well as their sureties) from the lien of the Crown on their real estates for duties due and payable, or not due, but in course of becoming due, in the ordinary course of business, before any actual default of the trader, or any suspicion of insolvency or embarrassment on his part, and to rely on the Crown to issue extents whenever any 1525 danger is apprehended, and thus to enable traders to deal with their property without the trouble and delay of obtaining consent of the Crown?
THE CHANCELLOR OF THE EXCHEQUERsaid, that brewers did not enter into any engagement with the Excise, and so far as they were concerned the question was inapplicable. As regarded maltsters, if they paid the duty, they were not called upon to enter into any bond. They were, therefore, free from any obligation to the Department of Inland Revenue if the duty were paid when it became due; but if they took advantage of the credit that was allowed for some months, they would have to enter into a bond to the Department of Inland Revenue. That course was necessary to secure the payment of the duty, and it was not consistent with the security of the revenue to wait until the danger should accrue, according to the suggestion of his hon. Friend.