§ MR. JAMES O'CONNOR (Wicklow, W.)I beg to ask Mr. Chancellor of the Exchequer whether, when wine becomes bad in bond, the trader is allowed to fortify it with proof spirit; if so, is the spirit so used liable to a duty of 11s. per proof gallon; whether the full duty 961 is charged upon it when it is used to fortify deteriorated wine, and, if not, how much duty per gallon is charged; whether he is aware that the wines more liable to become bad in bond are of an inferior class, and can he state to what degree traders are permitted to add alcohol to wines in bond.
§ THE CHANCELLOR OF THE EXCHEQUER (Sir M. HICKS BEACH,) Bristol, W.Under the Warehousing Code, traders may, on application, fortify wine in a bonded warehouse, by the addition of spirit to an amount not exceeding 10 per cent., provided that the wine, if entered for home consumption, is not raised to a greater strength than 40 per cent. of proof spirit. It is not for the revenue authority to say whether the wine has deteriorated. The operation being performed in bond, no duty is charged on the spirit used, but the wine duty of 1s. 3d. or 3s. a gallon, according to the percentage of proof spirit, is charged on the whole quantity of the fortified wine when it is delivered for home consumption. I believe that the general opinion is that inferior wines are naturally more liable to deterioration, either in or after leaving bond, than those of a superior class.
§ MR. T. M. HEALY (Louth, N.)Is it not the fact that the spirit very often used for this purpose is German spirit, worth about 8d. per gallon?
§ SIR M. HICKS BEACHI think not.