§ MR. H. B. SHERIDANsaid, he would beg to ask Mr. Chancellor of the Exchequer, Whether it is intended by the Government Bill that those persons only who have renewed or effected Fire Insurance Policies since the announcement of the Budget for periods extending beyond Midsummer, at which time the Fire Duty is to cease, will be entitled to the rebate or drawback for the excess of Duty so paid?
§ THE CHANCELLOR OF THE EXCHEQUERSir, this Question depends on the 12th section of the Customs and Inland Revenue Act. That section provides for the case of persons who may effect any insurances against fire after the 12th of April, but is silent as to all persons making assurances before that date. They therefore would not be entitled to rebate.