§ MR. JAMES ROUND (Essex, Harwich)I beg to ask the Chancellor of the Exchequer—(1) whether a farmer who brews only for himself and his labourers, and occupies a house exceeding £10 annual value, has not only to take out a licence, but also to pay Beer Duty at the same rate as if he were a brewer for sale; and (2) whether he can see his way to exempt from payment of duty all farmers who brew only for themselves and their labourers?
§ THE CHANCELLOR OF THE EXCHEQUERThe answer to the first paragraph of the Question is in the affirmative; but the licence taken out by the farmer is only 4s., as compared with £1 paid by the brewer for sale. In answer to the second paragraph, the great difficulty with regard to all exemptions is to insure that relief is not given to persons who are not really entitled to it. At present I do not see my way to grant the exemption, but I will look into the matter. ["Hear, hear!"]