§ MR. WARR (Liverpool, Toxteth)I beg to ask Mr. Chancellor of the Exchequer whether, under contracts made before the Budget resolution for the sale of a commodity which by the express terms of the agreement is to contain a definite quantity of glucose, the seller can add to the invoice the amount of the duty which he has incurred in respect of the glucose, and which glucose he has imported for the express purpose of enabling him to fulfil his contract.
§ SIR M. HICKS BEACHBy Section 20 of the Customs Consolidation Act, 1876, as amplified by Section 8 of the Finance Act, 1900, the seller is empowered to add to the invoice the amount of the duty incurred in respect of any glucose imported for the express purpose of enabling him to fulfil an outstanding contract. A question might arise whether the character of the article might have been so changed by manufacture as to make these provisions inapplicable. This is a legal question on which I can express no opinion, for I think the reply to it would depend on the circumstances of the particular case.