§ MR. CHARLES M'ARTHUR (Liverpool, Exchange)I beg to ask Mr. Chancellor of the Exchequer, with respect to the reduction in the duty on low grade molasses imported chiefly for cattle-feeding purposes, whether the importers 555 of such molasses between 18th April and 10th June, who have been charged with the higher duty imposed during that interval, and who have warehoused the article pending a final decision as to the duty, will be refunded to the extent of the excess of the amount paid by them over the rates as finally settled.
§ THE CHANCELLOR OF THE EXCHEQUER (Sir M. HICKS BEACH, Bristol, W.)I do not think that the suggestion of the hon. Member could be adopted. In the first place, various importers who have paid the 2s. duty must, under Section 20 of the Customs Consolidation Act of 1876, have added it to their prices and recovered it from their customers, so that it would be most difficult to repay the extra duty to those who have actually paid it; and, in the second place, this particular reduction is only one item in an amended scale for molasses and glucose, and there is no reason for making the reductions retrospective unless the increases are to be treated similarly, and this would not be practicable. My intention is therefore to ask Parliament to sanction the duty on the scale originally proposed up to the 10th instant, and the new scale from that date. It must be remembered that these importers must have known that a reduction of the duty was under consideration, and might have placed their molasses in bond until required. If no bonded premises were vacant for these purposes, temporary bonding privileges would have been granted to their private premises on application to the Customs.