§ MR. DILLWYNasked the Chancellor of the Exchequer, Whether it is the intention of Government to levy the Paper Duty on materials capable of being written on and printed on, but made from animal fibre; or to leave such materials exempt from duty, as parchment is now.
THE CHANCELLOR OF THE EXCHEQUERsaid, he understood that a company had been formed for the purpose of manufacturing a substance resembling parchment from animal fibre. The matter had been considered by the Board of Inland Revenue, and the opinion given by their solicitor was, that this material, though partially resembling parchment, which was not subject to duty, came, nevertheless, from the mode of its manufacture, within the legal designation of paper, and was therefore liable to the tax.