§ MR. PATRICK O'BRIEN (Kilkenny)I beg to ask Mr. Chancellor of the Exchequer whether he is aware that since the delivery of his Financial Statement proposing the extra cheque tax, cheques have reached London and other banks bearing an extra penny stamp; whether, with the view of preventing a recurrence of this mistake, and to remove the uncertainty in the public mind on this extra stamp question, caused by the delay in making known his final decision upon it, he can now say whether the extra stamp tax will be enforced; and, if not, whether a refund will be made to those who have put extra stamps on cheques; and, if so, will it be made through the Treasury, the post offices, or in what manner.
§ MR. AUSTEN CHAMBERLAIN (for Sir M. HICKS BEACH)My right hon. friend, who is detained on the Savings Bank Committee upstairs, wishes me to say he will announce his decision as to the cheque tax on Monday. Meantime he does not see why any one should have affixed an extra penny stamp to a cheque as yet, because it was publicly stated that the new duty would not commence until July 1st, and no instance in which it has been done has been brought to the attention of the Board of Inland Revenue. If any such cases have occurred, the value of the extra stamp could be recovered by application to the Commissioners of Inland Revenue under the provisions of Section 10 of the Stamp Duties Management Act, 1891.