§ MR. WARR (Liverpool, Fast Toxteth)I beg to ask Mr. Chancellor of the Exchequer whether the intention of the Resolution is to include under the word "flour" such articles of sago flour, mandioca flour, dextrine and tapioca flour, all of which articles are unfit for human food, and are used exclusively in the 808 manufacture of hue goods for sizing purposes and for the purposes of commercial gum making.
§ THE CHANCELLOR OF THE EXCHEQUER (Sir M. HICKS BEACH,) Bristol, W.The articles specified in the Question are liable to duy under the Budget Resolution of the 14th–15th instant. I am not aware that sago and tapioca flour, for example, are unfit for human food.
§ MR. CHARLES M'ARTHUR (Liverpool Exchange)I beg to ask Mr. Chancellor of the Exchequer whether, under Clause 10 of the Finance Act, 1901, buyers of flour from corn-millers under contract will pay the duty on the corn from which the flour has been milled in addition to the contract price; and, if so, whether it is intended to take power to remit the amount of such duty to the buyer on flour exported by him to foreign receivers in pursuance of a contract made prior to the imposition of the duly.
§ SIR M. HICKS BEACHNo general answer can be given to the first Question; the answer would, in the case of each contract, depend upon the circumstances. The answer to the second Question is in the negative. There was no such remission in the case of sugar.
MR. CHARLES M'ARTHUKI think the right hon. Gentleman is under a misapprehension. My Question referred to a simple contract.
§ MR. M. HICKS BEACHIt is not for me to interpret the law. Section 10 of the Finance Act of 1901 governs cases of this kind. It is impossible for me to say whether any particular case or whether cases generally come under it. It is for those interested in the matter to take the opinion of their legal advisers.
§ MR. CHARLES M'ARTHURI will ask the Attorney-General a Question tomorrow.