§ MR. ROBERT REID (Dumfries, &c.)I beg to ask the Chancellor of the Exchequer on what grounds the Board of Inland Revenue require chemists who prepare and sell ginger wine essence to hold a compounder's and a spirit licence, when the essence is prepared from tinctures that can be sold separately as medicinal preparations, and when the essence only contains 10 per cent. spirit, and is unfit for drinking until diluted with one gallon of water, and then the percentage of spirit is less than ¼ per cent.; if he will consider whether the Board of Inland Revenue might allow the manufacture and sale of this article while containing 10 per cent. spirit, and the essence to be made and sold without a licence if it does not contain more than 3 per cent. spirit; and in case the Board of Inland Revenue is not prepared to grant either of these exemptions, is it intended to place equal restrictions on all flavouring essences which are wholly composed of pure spirit?
§ SIR W. HARCOURTPotable essences containing so much as 10 per cent. of spirit cannot, with a due regard to the safety of the Revenue, be allowed to be prepared and sold free of licence duty. But when they contain not more than 3 per cent. they will not be interfered with. It is not thought necessary to interfere with the manufacture and sale of essences used for flavouring purposes only.