§ SIR EDWARD WATKINasked the First Lord of the Treasury, Whether, when Parliament abolishes or reduces a Tax, as proposed to be done in the "Passenger Duty, &c. Bill," now before the House, there is any constitutional precedent for giving power to a mere Department of Executive Government to reimpose the Tax, so abolished or reduced, on the mere Motion of such a Department, and without any specific authority from Parliament previously obtained?
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. CHILDERS)My right hon. Friend has asked me to answer this Question, and, in reply to my hon. 950 Friend, I have to say that I see nothing unconstitutional in making the relief of a Company from certain payments to the State, contingent on the observance by the Company of certain conditions laid down in the Statute. In the present case, the Company will have an appeal from the decision of the Board of Trade to a Court of Justice; so that even the foundation of my hon. Friend's Question is not accurately stated. The provisions of the Bill appear to me to be perfectly sound.