§ MR. CORRIE GRANT (Warwickshire, Rugby)I beg to ask Mr. Chancellor of the Exchequer whether he will state to what extent, if any, during the last three years so-called temperance drinks have been charged with duty, as containing over 2 per cent. of proof spirit.
§ * SIR M. HICKS BEACHThere is no law which enables the Board of Inland Revenue to charge duty upon so-called temperance drinks if they are found to: contain more than 2 per cent. of proof; spirit. But during the last three years, proceedings have been instituted in 136 cases, in which a penalty had been incurred by the sale of such drinks without licence.