§ DR. CAMERON (Glasgow, College)
asked Mr. Chancellor of the Exchequer, Whether he has considered the possibility of equitably obviating the loss and dislocation of trade occasioned by the reduction of the Tobacco Duty in the case of manufacturers dealing in classes of tobacco requiring several weeks for their production, by granting tobacco manufacturers generally, as was done under similar circumstances in the ease of beer brewers, a drawback on their stocks in hand at the date of the reduction?
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. GOSCHEN) (St. George's, Hanover Square)
The case of the maltsters and brewers on the one hand and tobacco manufacturers on the other, 1124 as regards the claim for drawback, are entirely different. In 1880 the duty was transferred from malt to beer, which was not a simple remission, as in the case now before us; and the drawback on malt was allowed because the repeal of the duty took effect from October 1,1880, the very day on which the Act repealing the duty came into operation. In the case of tobacco, time has been given for manufacturers to get rid of their stocks.