§ MR. MOONEY (Dublin Co., S.)I beg to ask the Secretary to the Treasury is he aware that the Collector of Inland Revenue at Belfast made objection to a magistrate's certificate for renewal of publicans' licences in cases of rebuilding of premises, and in one case required the 159 trader to produce a recorder's certificate; and, although the increased amount of duty was tendered, it vas refused by the collector, and he instituted proceedings against the trader for selling without a licence, and obliged the trader, who had erected new premises on the site of the old licensed property, to apply for a new licence for these premises, although the renewal had been granted with the approval of the police and the sanction of the magistrates at annual petty sessions; and will he state by what authority the collector has acted in this manner.
§ MR. AUSTEN CHAMBERLAINThe facts are as stated. The Collector acted under the authority of the Commissioners of Inland Revenue, who were advised that a fresh certificate from Quarter Sessions was necessary, and that a licence should not he granted on a renewal certificate. The proceedings have, however, been withdrawn, an understanding with the parties having been reached, under which the necessary application will now be made to quarter sessions; and deposit of the duty has been accepted meanwhile.