HC Deb 29 April 1901 vol 93 c52
MR. M'KENNA

I beg to ask Mr. Chancellor of the Exchequer whether it has been brought to his notice that in the new Customs rules, in connection with the proposed duty on coal, there is a provision compelling an account to be kept in the ship's log of the daily amount of coal consumed on any voyage, in order that the duty may be subsequently imposed upon any difference there may be between the amount shown in the log entries and the original intake of coal; and, whether, seeing that vessels are not ordinarily fitted with the means of measuring the amount of the daily consumption of coal from the bunkers, he can state how the amount is to be arrived at.

THE CHANCELLOR OF THE EXCHEQUER (Sir M. HICKS BEACH, Bristol, W.)

The hon. Member is under a misapprehension. There is no such provision in the Customs Coal Regulations, nor have any directions been given as to levying duty on any difference there may be between the amount shown in the log entries as consumed and the amount originally shipped.