§ Section ten, sub-section five, of the Finance Act, 1894, shall be read and have effect as if after the words "the appeal under this section," the words "whether with respect to the repayment of any excess of the duty paid by the Commissioners either on the ground of the value of any property, or the rate charged, or otherwise," were inserted.
§ The effect of the clause would be to enable an appeal to be brought in cases involving the repayment of any excess duty paid on the amount of duty claimed by the Commissioners either on the ground of the value of any property or the rate charged or otherwise.
§ THE SOLICITOR GENERALhoped his hon. Friend would not press the clause. It was really quite unnecessary and would encumber the Act.
§ Clause, by leave, withdrawn.
§ *MR. GIBSON BOWLES moved the following new clause:—