COMMITTEE. (Hansard, 28 June 1861)

§ THE CHANCELLOR OF THE EXCHEQUER

moved the following Resolutions:—

"(1.) That there shall be charged and paid for an upon every Licence to be taken out by any person not being a Distiller or Rectifier of Spirits, or a Dealer in or Retailer of Beer, Spirits, Wine, or Sweets, authorizing him to sell Methylated Spirit in any quantity not greater than One Gallon at a time, the Duty to Two Pounds and Two Shillings.
"(2.) That, in lieu of the Drawbacks now payable upon the Exportation of Beer from the United Kingdom to Foreign Parts as merchandize, there shall be allowed and paid in respect of all Beer which shall be so exported the following rates of Drawback (that is to say):—
- "For and upon every barrel of thirty-six gallons, and so in proportion for any greater quantity of Beer brewed or made by any entered or licensed Brewer of Beer for sale in the United Kingdom, in the brewing of which Beer the worts used before fermentation were of the specific gravity of not less than one thousand and forty degrees, the sum of four shillings;
- "And for every additional five degrees of specific gravity, up to the specific gravity one thousand one hundred and twenty-five degrees, the further sum of sixpence per barrel.
"(3.) That no return of Stamp Duty paid upon any Probate or Letters of Administration in England or Ireland, or any Inventory of the estate and effects of any deceased person in Scotland, shall be made or allowed in respect of any debt due and owing from the deceased, which shall be voluntary.
"(4.) That no allowance shall be made to a Successor out of his Succession, under the Succession Duty Act 1853, in respect of any property which, upon taking such Succession, shall terminate or cease to exist.
"(5.) That it is expedient to amend the Laws relating to the Inland Revenue."