§ MR. BIRKBECK
asked Mr. Chancellor of the Exchequer, Whether, taking into consideration the small amount of revenue received on account of Brewers' Licences where the annual value of the house does not exceed £10, and the hardship of agricultural labourers having to pay an annual licence of six shillings for brewing homo browed beer for their own consumption, he will for the future relinquish or abate the tax?
THE CHANCELLOR OFTIIE EXCHEQUER (Mr. GUILDERS)
I promised last year that I would consider the question of the 6s. and 9s. brewing licences before this year's Budget, and at present I am not able to say more. But I must point out to the hon. Member, and to those who have appealed to me on this subject, that private brewers' licences are understood to be not so much taken out by agricultural labourers as by farmers whose dwelling-houses are not valued above £10; and in these cases they give beer to their labourers without payment of any duty but the licence, which is not nearly equal to the beer duty. 1151 Were it not for the licence very serious inroads would be made on the beer duty, as well as injustice done to small country brewers for sale, who pay both licence and duty.