§ SIR SAMUEL HOARE (Norwich)I beg to ask Mr. Chancellor of the Exchequer whether, seeing that although Foreign Chocolate contains a large proportion of sugar, no extra duty has been charged upon it since the imposition of the sugar tax, which has been made applicable to all other kinds of confectionery, he will consider the question with the view of treating chocolate in the same way as other imported confectionery.
§ THE CHANCELLOR OF THE EXCHEQUER (Sir M. HICKS BEACH,) Bristol, W.Chocolate, which is a mixture of cocoa, sugar, and flavouring matter, has for long been liable to a specific duty independent of the proportions in which its several constituents may be present, and, since 1853, the rate of that Duty has been 2d. a lb. The Sugar Duty of 4s. 2d. a cwt. on the proportion of sugar in the mixture is held to be merged in the higher specific rate on Chocolate; and, if Chocolate were treated like other confectionery, it would be admitted at a much lower Duty than that at present levied, which I do not think my hon. friend would desire.