§ MR. CAWLEY (Lancashire, Prestwich)To ask Mr. Chancellor of the Exchequer whether, under the Finance Bill, a merchant holding grain and glucose on which together an amount of duty of £25 has been paid will have the same returned, or will he have to prove that he has paid £25 of duty on each article.
(Answered by Mr. Ritchie.) Stocks of grain and imported glucose must be made the subject of separate claims for rebate under the Finance Bill, and a merchant holding stocks of both will have to prove that he has paid duty of an aggregate amount of not less than £25 in respect of the grain, and excess duty amounting to not less than £25 in respect of the glucose before he will be entitled to rebate.