§ MR. PIRIEI beg to ask Mr. Chancellor of the Exchequer whether his attention has been called to cases in which the payment of the stamp duty on the forwarding notes used by railway and shipping companies has been evaded by such companies; 1190 and, if so, whether, seeing that under the heading agreement or memorandum of any agreement in Schedule 1 of the Stamp Act of 1891, where the subject-matter is of the value of £5 and above, forwarding notes are liable to a stamp duty of 6d. each, he will say what action he proposes to take in the matter.
§ MR. AUSTEN CHAMBERLAINI have received a letter calling attention to one case of alleged evasion, and the matter is now being inquired into. If the hon. Member will give information as to any cases which have arisen within his knowledge, I will have them looked into and see how they should be dealt with.
§ MR. AUSTEN CHAMBERLAINI do not think it is, but if the hon. Gentleman has any evidence of systematic evasion I shall be glad to be furnished with it.