HC Deb 04 May 1900 vol 82 c754
MR. PLATT-HIGGINS (Salford, N.)

I beg to ask Mr. Chancellor of the Exchequer whether, in view of the importance of distinguishing direct and indirect taxation, it would be possible to have a Return made of the brewers who are bearing the war tax of 1s. per barrel themselves, of those are putting it upon the publicans, and of those who are dividing the tax with the publicans, and specially stating how tied houses have been dealt with in this respect by the brewers who own them.

THE CHANCELLOR OF THE EX-CHEQUER (Sir M. HICKS BEACH,) Bristol, W.

The Government have no information that would enable them to compile such a Return, nor any power to obtain it, and I do not see how it would bear on the distinction between direct and indirect taxation. There are modes by which the tax might be imposed on the consumer, even though a barrel of beer was sold by the brewer at the same nominal price as before.