§ MR. D. A. THOMAS (Merthy Tydvil)I beg to ask Mr. Chancellor of the Exchequer whether, when it can be shown that small coal used in the manufacture of patent fuel contains nut coal of a value that would, if taken out, leave the remaining small of a value not exceeding 6s. per ton, the fuel is exempt from the export duty on coal; and, if 499 so, why the duty is imposed on similar small coal when exported in an unmanufactured state.
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. RITCHIE,) CroydonIt is not the fact that fuel is exempted from the export duty on coal if it is shown that the small coal used in its manufacture contains nut coal of a value that would, if taken out, leave the remaining small of a value not exceeding 6s. per ton. But if the nuts actually have been screened out of coal which originally exceeded 6s. per ton in value, and have been sold for a price which reduces the average value of the residue to 6s. per ton or less, rebate of duty is allowed on such residue, whether used in the manufacture of fuel which is exported, or exported separately.