§ MR. STORERasked Mr. Chancellor of the Exchequer, Whether, under subsection 3 of Clause 33 of the Customs 714 and Inland Revenue Bill, only farmers whose house and farm lands not exceeding the annual value of £20 are to be exempt from duty on beer brewed at home; and, whether he will not allow all persons brewing solely for agricultural purposes a like exemption?
MR. GLADSTONE,in reply, said, that with respect to the farmers, as with respect to all other persons, it was undoubtedly true that only farmers whose land, house, and farm lands were under the annual value of £20 were to be exempt from duty on beer brewed at home. He did not think it possible to allow a general exemption to all persons brewing solely for agricultural purposes. It would be impossible to grant an exemption for persons brewing for agricultural labourers without granting a similar exemption to persons brewing for manufacturing labourers.