§ MR. WATT (Glasgow, Camlachie)
I beg to ask the Chancellor of the Exchequer whether ho will consider the advisability of imposing a duty of 6d. per dozen upon lemonade, soda, and other aerated waters containing a per-contage of alcohol, which it is estimated would produce a return of not less than £1,000,000 sterling per annum?
§ * MR. GOSCHEN
I think the hon. Member, since ho originally put this question, has added the words "containing a per-centage of alcohol." Very few of these beverages, if any, contain a per-centage of alcohol, and I am at a loss to discover any calculation by which 443 they could reach the sum of £1,000,000 sterling. I do not see my way to impose a tax on aerated waters.