§ MR. BIDDELLasked Mr. Chancellor of the Exchequer, Whether, under the thirty-third Clause of the Customs and Inland Revenue Bill, a small farmer living in a house of £8 or £10 annual value, and farming thirty or forty acres of land which, with his house, is of more than £20 annual value, will be allowed to brew without any Duty being charged on his malt beer?
MR. GLADSTONEThe 32nd clause of the Customs and Inland Revenue Bill was meant to imply—and undoubtedly 542 does imply—that in the case of persons to be exempted the value of the land should be taken, together with that of the house itself. I confess I am very doubtful as to whether it would be possible to give any other form to the enactment without introducing a very great inequality into the law.
§ MR. BIDDELLwished to know whether the right hon. Gentleman was to be understood as saying that a small farmer would be liable to the duty?
MR. GLADSTONEA farmer whose house and land together are valued at above £20 would be liable to make returns of the materials used by him in order not to be inspected in his process, but to be charged beer duty upon those materials.
§ MR. BIDDELLAnd to pay it.