§ MR. THOMAS BAYLEYI beg to ask Mr. Chancellor of the Exchequer if the proposals of the Government to tax all kinds of imported grain and flour include linseed and cotton-seed cakes.
§ * SIR M. HICKS BEACHIt is not proposed to include linseed and cottonseed in the list of articles liable to the new duty, and linseed and cotton-seed cake would be similarly excluded, provided no dutiable article is used in the manufacture.
§ MR. SAMUEL YOUNG (Cavan, E)I beg to ask Mr. Chancellor of the Exchequer whether imported corn used in the United Kingdom for distillation purposes will be exempted from the new Customs duties in the same manner as molasses are exempt from the sugar duties when used in distillation.
§ * SIR M. HICKS BEACHNo. Sir.
§ MR. WARR (Liverpool, E., Toxteth)I beg to ask Mr. Chancellor of the Exchequer whether locust beans, which are low-priced articles chiefly used in the manufacture of cake for fattening cattle, fall within the terms of the Resolution.
§ * SIR. HICKS BEACHYes. Sir.
§ MR. CHALLES McARTHUR (Liverpool, Exchange)I beg to ask Mr. Chancellor of the Exchequer whether the customs import duty of 3d. per cwt. on grain will be refunded on all grain used for distillation.
§ * SIR M. HICKS BEACHI have already answered that Question.
§ MR. CHARLES McARTHURIs it intended that grain so used shall pay customs as well as excise duty.
§ * SIR M. HICKS BEACHYes, Sir.
§ MR. LOUGH (Islington, W.)I beg to ask Mr. Chancellor of the Exchequer whether he will state what goods are included under the heading of grains, and flours, and meals; and whether it includes all cereals such as peas, haricots, lentils, rice, and also manufactured goods, such as macaroni, semolina, starch, tapioca, sago, and arrowroot. Will he also say whether bran is subject to duty.
§ * SIR M. HICKS BEACHThe articles specified in the Question are included. I answered the hon. Member's Question the other day,† and I do not know why he puts it again.
§ * SIR M. HICKS BEACHPerhaps it will save trouble if I undertake to lay on the Table a schedule setting forth these particulars.
§ * SIR CHARLES DILKEMay I ask why rice is included on this occasion, whereas it was not included before.
§ * SIR M. HICKS BEACHWe propose to tax rice because rice is a grain.
§ * SIR CHARLES DILKEIt was not taxed on the former occasion.
§ * SIR M. HICKS BEACHIt is true that it was not included for taxation in the schedule of the Act of 1860, but it was taxed up to that time.
§ MR. CHANNING (Northamptonshire, E.)I beg to ask Mr. Chancellor of the Exchequer whether linseed, cotton seed, rape, and other seeds, will be included under the Corn, etc, Resolution.
§ * SIR M. HICKS BEACHIt is not in contemplation to include linseed, cotton seed, and rape-seed, in the list of article; chargeable with the new duty.
§ † See page 282.
534§ MR. BAIRD (Glasgow, Central)I beg to ask Mr. Chancellor of the Exchequer whether bonâ fide contracts entered into some time ago and cargoes afloat will be exempt from the duty on corn; and if not, will seller or buyer be liable on sales made on conditions termed delivered into warehouse.
§ * SIR M. HICKS BEACHThe answer to this question is No. The position of grain contracts is precisely that of sugar contracts last year, and the matter is governed by Section 10 of the Finance Act of last year.
§ MR. O'MARAI beg to ask Mr. Chancellor of the Exchequer whether he proposes to place a countervailing duty on foreign beef and pork to enable the British farmer to compete with beef and pork fed on untaxed grain.
§ * SIR M. HICKS BEACHNo, Sir. The British farmer can easily feed his stock with home grown grain if he prefers it.