§ SIR THEODORE DOXFORD (Sunderland)I beg to ask Mr. Chancellor of the Exchequer whether, as it is the intention of the Treasury to remit the coal export duty on all coal shipped this year under pre-Budget contracts, an approximate date can be given for returning the amounts paid on such contracts, and for passing the balances of contracts exempt from duty if shipped by the end of the year; and whether, if an approximate date for the latter cannot be given, the Treasury can issue regulations to avoid the loss to merchants by the payment of duty on account of pre-Budget contracts.
§ THE CHANCELLOR OF THE EXCHEQUER (Sir M. HICKS BEACH, Bristol, W.)The remission, as I have already stated, can only apply to con- 910 tracts fulfilling the conditions which I stated to the House on 25th of June. I cannot give an approximate date for all repayments in such cases; but much has been repaid already, and the Customs hope that all uncontroversial cases may be disposed of by 30th September next. In this, and in the completion of the work of passing the balances of contracts that are to be shipped duty free, much will depend on the degree in which contractors help the Customs by promptly and accurately furnishing cover contracts, and in arranging them so as to indicate the selling contracts to which the cover contracts respectively relate. The Board of Customs are using every exertion to hasten the work, especially in the case of the smaller and apparently needier merchants.