§ MR. BEAUFOY (Lambeth, Kennington)I beg to ask the Chancellor of the Exchequer whether the collection of duty on sparkling wine, under the ad valorem system, is working smoothly?
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. GOSCHEN,) St. George's, Hanover SquareA certain amount of friction was caused in the months of December and January when the Customs began to administer the Act rather more strictly in consequence of the Judgment given by Mr. Justice Smith in the Court of Queen's Bench, in the case of "Leakey and Haig v. Dunglinson;" but the Board of Customs have sought as far as practicable to work in harmony with the trade, and it is believed that under the rules now in force much of the friction has subsided. Of course there must be occasional 635 complaints. Whenever a line is drawn above which there is a heavier duty and below it a lighter one, there will always be some disputed cases.