§ MR. CAUSTON
asked Mr. Chancellor of the Exchequer, If he is aware that the Revenue is suffering in consequence of certain English Railway Companies giving merely a penny receipt for warrants for goods for shipment to the Continent, whereas shipowners are compelled to use for similar goods a bill of lading form with a sixpenny stamp attached; and, if it is legal for the Railway Companies to use only a penny stamp, whether he will state that a similar privilege will be allowed to the shipowners?
THE CHANCELLOR OF THE EXCHEQUER (Mr. GUILDERS)
I am not aware of the practice referred to by my hon. Friend, or that a receipt given for warrants for goods is liable under any circumstances to the duty of one penny or any duty. I speak with some reserve; but I believe that shipowners are not compelled by any law, other than the law of custom, to use bills of lading, but if such documents are used they must bear the sixpenny stamp. Railway Companies who are also owners of ships fall under the same rule.