§ MR. STEVENSON (Suffolk, Eye)I beg to ask Mr. Chancellor of the Exchequer whether in cases in which auction duty has been paid in advance, and the licencees have almost immediately 751 afterwards been called up for military service in South Africa as Volunteers, it is in the power of the Commissioners of Inland Revenue to repay a proportionate part of the duty; and whether he will consider the desirability of enabling cases of that kind to be considered on their merits by the Commissioners.
§ SIR M. HICKS BEACHThere is no provision in the law which enables the Commissioners of Inland Revenue to repay any part of the duty on an auctioneer's licence in any circumstances, for, when a licence of this description has once been used, the licence is liable to the full year's duty of £10. The Commissioners have, however, in a few special cases, where a licensed auctioneer has been called out on active service with the colours, exchanged his licence, without further payment of duty, for a fresh licence in the name of a partner or successor in his business.