§ MR. W. F. LAWRENCEI beg to ask Mr. Chancellor of the Exchequer (1) whether Colonial spirits pay a duty of 10s. 10d. per proof gallon, whilst British spirits pay 10s. 6d.; (2) whether this surtax of 4d. per gallon is imposed on Colonial spirits to countervail the alleged excise disability under which the British distillers have to carry on their manufacture; (3) whether he will lay upon the Table of the House an explanation of how the amount of this countervailing duty is arrived at; and (4) whether it if the case that 2d. per lb. more duty charged on imported chicory than on chicory produced at home, and, if so, would he explain the reason?
§ THE CHANCELLOR OF THE EXCHEQUER (Sir MICHAEL HICKS BEACH,) Bristol, W.Imported spirits, other than liqueurs and perfumed spirits, pay a duty of 10s. 10d. per proof gallon, while spirits distilled here pay 10s. 6d. The answer to the second paragraph is "Yes." With regard to the calculations on which the surtax is based, I would refer the hon. Member to the 28th Report of the Board of Inland Revenue published in 1885. Since the date of the calculation which is there given, some of the items have changed, but I am advised that the effect of these changes would not on the whole justify a reduction of the amount of the surtax. The duty on home-made chicory is charged while the chicory is in the raw state. Chicory imported in the raw state pays one-eighth of a penny per pound more than home-made chicory to compensate for the revenue restrictions under which the home grower is placed. If chicory is imported roasted or ground, it is charged at a higher rate because of the loss of moisture.