HC Deb 05 June 1855 vol 138 cc1486-8

Order for Committee read.

House in Committee upon the Excise Acts.

THE CHANCELLOR OF THE EXCHEQUER

said, it would be in the recollection of the Committee, that when the Bill to increase the duty on Spirits was under discussion, various propositions were made with respect to the distillation of malt spirits; and that he stated that it was his intention to introduce a Bill on the subject immediately after Whitsuntide. He would now state in general terms that it was proposed to allow the distillation of spirits from malt, and also from molasses in bond, and to abolish the drawback from October next. The Resolutions on the subject did not entirely correspond with the provisions of the Bill, which would shortly be placed in the hands of Members, but they had been drawn consistently with all the precedents on the subject.

ADMIRAL JONES

said, he wished to know whether the duty proposed by the Resolutions was the same as was now imposed upon spirits?

THE CHANCELLOR OF THE EXCHEQUER

said, an addition of 2d. was proposed, on account of the manner in which the duty would be charged, but he thought it would be more convenient to defer any explanation of the Resolutions until they were printed and in the hands of hon. Members.

MR. HENLEY

said, that Members, by now consenting to the Resolutions, must not be understood as pledged to all their details.

MR. DISRAELI

said, he thought this was an irregular and unparliamentary proceeding. He did not wish to throw any obstacle in the way of private conversations and agreements between the Government and Members of Parliament and the representatives of particular trades, but it was the duty of a Minister, when he proposed Resolutions, founded on such conversations and agreements, to make a plain statement of the intentions of the Government and of the meaning of those Resolutions

Resolved— 1. "That there shall be charged and paid for and upon every gallon of Spirits of the strength of hydrometer proof, which on or after the 1st day of October 1855 shall be distilled within the United Kingdom, or be in the stock, custody, or possession of any distiller, or of any person in trust for him, or for his use, benefit, or account, or which, having been distilled within the United Kingdom, shall on or after the said day be in warehouse, and be taken out of warehouse for consumption within the United Kingdom, the respective Rates and Duties of Excise following (that is to say):

s. d.
"In Great Britain 8 0
"In Ireland 6 2

and so in proportion for any greater or less degree of strength, or any greater or less quantity, in lieu of all other Duties of Excise on such Spirits chargeable under any Act in force."

Resolved— 2. "That there shall be allowed and paid to the distiller or proprietor of all Spirits, which, having been distilled within the United Kingdom before the 1st day of October 1855, shall, on or after the last mentioned day, be in the stock of any distiller, or in warehouse, the several Allowances and Drawbacks of Excise following (that is to say): For and upon every gallon of such Spirits of hydrometer proof, and so in proportion for any greater or less quantity, or any greater or less degree of strength, if such Spirits shall have been distilled from Malt only, under the provisions and regulations entitling the distiller to the allowance in that behalf, the allowance of eight pence per gallon; and if such Spirits shall have been distilled from any other materials than Malt only, or otherwise than in conformity with such provisions and regulations, the allowance of two pence per gallon, in lieu of all other allowances on such Spirits, payable under any Act in force.

Resolved— 3. "That on and after the 1st day of October 1855, all Allowances and Drawbacks of Excise granted by any Act now in force, for or upon Spirits distilled in any part of the United Kingdom, in respect of the Malt or other materials used in making such Spirits, and for and upon Sugar and Molasses used in the distillation of Spirits, shall respectively cease and determine.

Resolved— 4. "That it is expedient to allow Malt to be made and consumed free from the Duties of Excise for the sole purpose of distilling Spirits, and to allow Sugar and Molasses to be consumed for the like purpose free from the Duties of Customs.

Resolved— 5. "That there shall be charged and paid for and upon every Licence to be taken out yearly by every person (other than a Distiller or Rectifier of Spirits) authorised by the Commissioners of Inland Revenue to make or mix methylated Spirit, the Duty of 10l. 10s. 0d.

Resolved— 6. "That it is expedient to amend the Laws relating to the Duties of Excise.

House resumed.

Resolutions to be reported on Thursday.

The House adjourned at One o'clock.