§ MR. D. A. THOMASI beg to ask Mr. Chancellor of the Exchequer if he will explain the principle upon which the 425 coal duty will be charged upon pitch used in the manufacture in this country of patent fuel that is afterwards exported, but is not charged upon pitch exported for the use of foreign manufacturers of patent fuel abroad; and, also, with reference to the letter from the London Custom House authorities, dated 23rd April, will he state the principle upon which British shipowners coaling under existing contracts at depots abroad may be compelled to pay the duty, while foreign shipowners coaling under similar circumstances who decline to pay the duty will not be so compelled.
§ SIR M. HICKS BEACHThe principle is that laid down in the schedule to the Customs Tariff Act, 1876, that, if an article contains an ingredient subject to duty, the whole of that article is subject to that duty; but I have undertaken to consider whether an allowance could be made for pitch used as stated. The matter referred to in the second paragraph is a part of the question of exempting existing contracts. I am not in a position to make a statement on this matter at present.
§ MR. KEARLEYHas not the right hon. Gentleman abandoned the terms of the Act of 1876, and is he not acting in a different way to what he gave us to understand he would at the commencement of the new duty?
§ SIR M. HICKS BEACHif the hon. Member had attended to my answer he would have seen that in regard to this matter I am considering if I can make an allowance, as in the case of articles only partly composed of sugar.