§ GENERAL DUNNEsaid, he wished to ask the Secretary to the Treasury, Whether a large increase has not been made to the Duty on Spirit Licenses in Ireland; and, if so, by what authority, and under what Act of Parliament?
§ MR. SCLATER-BOOTHsaid, in reply, that the Excise License Act required that the Duty should be charged according to the rent or annual value of the house. Great complaints having been made by applicants for new licenses, that they were charged on a higher basis than the holders of old licenses, inquiry was made, and it was found that publicans and spirit grocers of old standing had not in many cases been charged additional Duty from time to time in proportion to the increased value of property. The Commissioners of Inland Revenue accordingly gave orders that from October last all holders of licenses should be assessed on what was known as Griffiths' valuation, with an addition of one-fourth. Complaints of over-assessment were in consequence made, amounting to 587, but in 342 cases the new assessment had been confirmed; in thirty-six cases it had been reduced; and in 209 it had been still further increased—the rents actually paid having been found to exceed the new valuation.