§ MR. SEAGER HUNT (Marylebone, W.)asked Mr. Chancellor of the Exchequer, Whether the duty on wine has always been levied at an uniform rate per gallon; and, whether the new surtax on bottled wines amounts to 1s. 8d. per gallon if the wine be imported in Imperial quarts or pints, but to 2s. 6d. per gallon if in the ordinary bottles and half-bottles now mostly in use; and, if so, what is the object of such differential taxation of the same article?
THE CHANCELLOR OF THE EXCHEQUER (Mr. GOSCHEN) (St. George's, Hanover Square), in reply, said, the duty had not always been levied at an uniform rate. The purport of the Question of the hon. Member was why Imperial quarts had been inserted in the Resolution instead of Reputed quarts. The fact was that the Imperial quart and its multiples were the only measures known to the law, and were invariable measures; whereas the Reputed quart was a variable measure. He admitted that, under the Resolution, if the importers of wine put it into Imperial quarts they would pay somewhat less of duty than they would otherwise pay.